Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 482

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 482
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 redeemable shares                |     |   | (10,885,942 | ) |
| Plus:                                                                    |     |   |             |   |
| Accretion of carrying value to redemption value                          |     |   |  14,993,085 |   |
| Ordinary shares subject to possible redemption                           |     | $ | 230,000,000 |   |
| Plus:                                                                    |     |   |             |   |
| Subsequent measurement of ordinary shares subject to possible redemption |     |   |   1,412,096 |   |
| Ordinary shares subject to possible redemption                           |     | $ | 231,412,096 |   |

Net Income (Loss) Per Ordinary Share The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable ordinary shares is excluded from net income (loss) per ordinary share as the redemption value approximates fair value. The calculation of diluted income (loss) per ordinary share does not consider the effect of the rights issued in connection with the Initial Public Offering and the Private Units since the exercise of the units is contingent upon the occurrence of future events. As of December 31, 2024 and 2023, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares that then share in the earnings of the Company. As a result, diluted net income (loss) per ordinary share is the same as basic net income (loss) per ordinary share for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per ordinary share (in dollars, except share amounts):

| Particulars                                    |     | For the Year Ended 
 December 31, 2024  |           |                |     |   |           |            |     | For the Period from       
 May 10, 2023 (Inception)  
 through December 31, 2023 |   |                |     |   |           |   |
|:-----------------------------------------------|:----|:-------------------|----------:|:---------------|:----|:--|----------:|:-----------|:----|:--------------------------|--:|:---------------|:----|:--|----------:|:--|