Company: NKLR
Filing Date: 2025-10-02
Form Type: 424B3
Source: 0001213900-25-095492
Chunk: 30

Company: Terra Innovatum Global N.V.
Filing Date: 2025-10-02
Form: 424B3
Chunk 30
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 on this evaluation: •Approximately $758.5 thousand of costs incurred prior to June30, 2025 were recorded in GSR III’s historical financial statements as accounts payable and expensed as incurred, as they were not directly attributable to the offering. These costs included legal services related to the negotiation and structuring of the business combination agreement. None of these services were directly attributable to the offering. •Approximately $1.4 million to be incurred after June30, 2025 were expensed as incurred and recorded as an addition to accumulated deficit in the pro forma balance sheet. These costs primarily include legal services related to the negotiation and structuring of the business combination agreement and accounting and audit services for historical financial statements. None of these services were specific incremental costs directly attributable to the offering. (f)To reflect the payment of estimated total transaction costs of $7.2 million related to Terra Innovatum Global, including: (i)$2.0 million incurred prior to June 30, 2025 and recorded as accounts payable in Terra Innovatums Global’s historical financial statements; (ii)$1.1 million of estimated advisory and legal fees to be incurred after June 30, 2025 that are specific incremental costs directly attributable to the offering; and (iii)$4.1 million of estimated transaction costs to be incurred after June 30, 2025 that are not specific incremental costs directly attributable to the offering. In accordance with Staff Accounting Bulletin Topic 5.A and ASC 340 -10-S99-1, management evaluated the nature of all transaction -relatedcosts. Based on this evaluation: •Approximately $2.6 million of costs incurred prior to June30, 2025 were recorded in Terra Innovatum Global’s historical financial statements and expensed as incurred, as they were not directly attributable to the offering. These costs included legal and advisory services related to the negotiation and structuring of the business combination agreement, legal and tax structuring services, accounting and audit services for historical financial statements, and marketing and communications activities. None of these services were specific incremental costs directly attributable to the offering. •Approximately $593.2 thousand of transaction costs incurred prior to June30, 2025 were accounted for as specific incremental costs directly attributable to the offering and recorded in Terra Innovatum Global’s historical financial statements as deferred transaction costs and recorded as a reduction to additional paid -incapital in the pro forma balance sheet. •Approximately $1.1 million of transaction costs to be incurred after