Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 81

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 81
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 a “smaller
reporting company” as defined in the Securities Exchange Act of 1934. We may continue to be a smaller reporting
company even after we are no longer an emerging growth company. We may take advantage of certain of the scaled disclosures available
to smaller reporting companies until the fiscal year following the determination that our voting and non-voting ordinary shares held
by non-affiliates is $250,000 or more measured on the last business day of our second fiscal quarter, or our annual revenues
are less than $100,000 during the most recently completed fiscal year and our voting and non-voting ordinary shares held by non-affiliates
is $700,000 or more measured on the last business day of our second fiscal quarter.

Segment Reporting

We operate as one operating
segment with a focus on nuclear energy. Our Chief Executive Office (“CEO”) and founding officers are the Chief Operating
Decision Makers as this committee is responsible for making decisions regarding the allocation of resources and assessing performance
as well as for strategic operational decisions and managing the organization as a whole.

Results of Operations

The period to period comparisons of our results
of operations have been prepared using the historical periods included in our financial statements. The following discussion should be
read in conjunction with the financial statements and related notes included elsewhere in this prospectus.

Key Components of Results of Operations

Revenue

To date, we have not generated
any revenue from product sales and do not expect to generate any revenue from the sale of products for the foreseeable future.

Operating Expenses

General and administrative

Our general and administrative
consists primarily of advisory fees in connection with the Merger, legal fees, audit and accounting services fees, board of directors
compensation, fees for management consultancy services, fees for public relations consultancy services, fees for compliance and regulatory,
fees for food and lodging, fees for other professional services, software fees, bank fees, taxes, and employee benefit expense.

Development costs

Our development costs consist
of salaries, personnel costs, and technical and engineering studies.

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Other income (expenses)

Other income — related party

Our other income-related party
consists of fees from engineering consulting services that we provide to related parties that are unrelated to our core business. We
do not expect to earn these fees following the Business Combination.

Other income (expenses)

Our other income (expenses)
consists primarily of foreign currency transaction gains and losses and interest on value added tax.

Interest expense

Our