Company: NKLR
Filing Date: 2025-08-01
Form Type: S-4/A
Source: 0001213900-25-070223
Chunk: 294

Company: Terra Innovatum Global N.V.
Filing Date: 2025-08-01
Form: S-4/A
Chunk 294
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           |      — |   |     |       |     | $          |          — |   |     |       |     | $                           | — |     |       |     | $          |          — |   |     |       |
| PubCo basic and diluted weighted-average ordinary shares outstanding                                   |     |              |         — |   |     |              |    — |   |     |                                   | —   |   |     |        |     |             | —    |   |     |       |     |             |      — |   |     |       |     |            | 80,426,075 |   |     | 4(g)  |     |                             | — |     |       |     |            | 60,845,339 |   |     | 4(g)  |
| Basic and diluted net loss per share, PubCo Ordinary Shares                                            |     | $            |         — |   |     | $            |    — |   |     | $                                 | —   |   |     |        |     | $           | —    |   |     |       |     | $           |      — |   |     |       |     | $          |      (0.09 | ) |     | 4(g)  |     | $                           | — |     |       |     | $          |      (0.13 | ) |     | 4(g)  |

See accompanying notes to the unaudited pro forma condensed combined financial information.

139 NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION 1.Basis of Pro Forma Presentation The unaudited pro forma condensed combined financial information was prepared in accordance with Article 11 of SEC Regulation S -X, as amended by the final rule, Release No. 33 -10786, Amendments to Financial Disclosures about Acquired and Disposed Businesses. Release No. 33 -10786replaces the historical pro forma adjustments criteria with simplified requirements to depict the accounting for the transaction (“Transaction Accounting Adjustments”) and presents the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s Adjustments”). GSR III and Terra Innovatum management have elected not to present Management’s Adjustments and will only be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The adjustments presented in the unaudited pro forma condensed combined financial information have