Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 279

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 279
---
020
of the Company’s preferred shares into 40,200,000 of the Company’s ordinary shares pursuant to the Merger Agreement. Following
the conversion, the Company’s authorized capital is 540,200,000 ordinary shares and 4,020 preferred shares.

<div align='center'>F-68

REPORT OF INDEPENDENT REGISTERED PUBLIC ACCOUNTING FIRM</div>

To the Quotaholders’ of
Terra Innovatum Global S.R.L.

Opinion on the Financial Statements

We have audited the accompanying balance sheet
of Terra Innovatum Global S.R.L. (the “Company”) as of April 29, 2025, and the statements of quotaholders’ equity
and cash flows for the period beginning April 29, 2025 (inception) and ended April 29, 2025, and the related notes (collectively
referred to as the “financial statements”). In our opinion, the financial statements present fairly, in all material respects,
the financial position of the Company as of April 29, 2025, and of its cash flows for the period beginning April 29, 2025 (inception)
and ended April 29, 2025, in conformity with accounting principles generally accepted in the United States of America.

Going Concern Matter

The accompanying financial statements have been
prepared assuming that the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company
has had no operations which raises substantial doubt about its ability to continue as a going concern. Management’s plans in regard
to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the
outcome of this uncertainty.

Basis for Opinion

These financial statements are the responsibility
of the Company’s management. Our responsibility is to express an opinion on the Company’s financial statements based on our
audit. We are a public accounting firm registered with the Public Company Accounting Oversight Board (United States) (“PCAOB”)
and are required to be independent with respect to the Company in accordance with the U.S. federal securities laws and the applicable
rules and regulations of the Securities and Exchange Commission and the PCAOB.

We conducted our audit in accordance with the
standards of the PCAOB. Those standards require that we plan and perform the audit to obtain reasonable assurance about whether
the financial statements are free of material misstatement, whether due to error or fraud. The Company is not