Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 18

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 18
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 avail ourselves of this exemption
from new or revised accounting standards and, therefore, will be subject to the same new or revised accounting standards as other public
companies that are not emerging growth companies. As a result, changes in rules of U.S. generally accepted accounting principles or their
interpretation, the adoption of new guidance or the application of existing guidance to changes in our business could significantly affect
our business, financial condition and results of operations. In addition, we are in the process of evaluating the benefits of relying
on the other exemptions and reduced reporting requirements provided by the JOBS Act, as more fully described in the section of this registration
statement titled “Management’s Discussion and Analysis of Financial Condition and Results of Operations - Emerging Growth Company.”

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We will remain an emerging growth company until the earlier of: (i) the last day of the fiscal year (a) following the fifth anniversary of the closing of the GSR III initial public offering, (b) in which we have total annual gross revenue of at least $1.235 billion, or (c) in which we are deemed to be a large accelerated filer, which means the market value of our common equity that is held by non-affiliates equals or exceeds $700 million as of the last business day of our most recently completed second fiscal quarter; and (ii) the date on which we have issued more than $1.0 billion in non-convertible debt securities during the prior three-year period. References herein to “emerging growth company” have the meaning associated with it in the JOBS Act. Foreign Private Issuer Status As of the date of this registration statement, we meet the definition of a “foreign private issuer” under the federal securities laws, but have opted to file this registration statement on Form S-1 and otherwise comply with the disclosure obligations applicable to domestic issuers, which are more stringent than those applicable to foreign private issuers. Foreign private issuers must re-evaluate their status as of the last day of the second fiscal quarter, which will be June 30, 2026 in our case. Whether we continue to meet the definition of a foreign private issuer at that date or any subsequent measurement date will depend upon the percentage of our shares held of record by non-U.S. residents or the degree of business contacts we have outside of the United States. For example, if a majority of our executive officers or board members are not residents of the United States, we may meet the definition even