Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 490

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 490
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 in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

| Level 1: |     | Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. |
| Level 2: |     | Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active.                                     |
| Level 3: |     | Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability.                                                                                                                                        |

The following table presents information about the Company’s assets that are measured at fair value on a recurring basis as of December 31, 2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

|                                   |     |   |        As of 
 December 31, 
         2024 |     |   |      Quoted 
   Prices in 
      Active 
     Markets 
   (Level 1) |     |   | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |     |   | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |
|:----------------------------------|:----|:--|-------------:|:----|:--|------------:|:----|:--|:------------|:----|:--|:-------------|
| Assets:                           |     |   |              |     |   |             |     |   |             |     |   |              |
| Investments held in Trust Account |     | $ |  231,412,096 |     | $ | 231,412,096 |     | $ | —           |     | $ | —            |

NOTE 9. SEGMENT INFORMATION ASC Topic 280,