Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 199

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 199
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 Company’s ability to continue as a going
concern within one year after the date that the financial statements are issued.

As further disclosed in Note 10, on October 9, 2025, management completed
a Business Combination before the mandatory liquidation date, resulting in sufficient liquidity for the Company. As such, the substantial
doubt about the Company’s ability to continue as a going concern has been alleviated.

Risks and Uncertainties

Management continues to evaluate the impact of significant global
events such as the Russia/Ukraine and Israel/Palestine conflicts, on the industry and has concluded that while it is reasonably possible
that these could have a negative effect on the Company’s financial position, results of its operations and/or search for a target
company, the specific impact is not readily determinable as of the date of these financial statements. The financial statements do not
include any adjustments that might result from the outcome of this uncertainty.

<div align='center'>F-9</div>

NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Basis of Presentation

The accompanying financial statements are presented in conformity
with accounting principles generally accepted in the United States of America (“GAAP”) and pursuant to the rules and regulations
of the U.S. Securities and Exchange Commission (“SEC”).

Certain information or footnote disclosures normally included in financial
statements prepared in accordance with GAAP have been condensed or omitted, pursuant to the rules and regulations of the SEC for interim
financial reporting. As such, the information included in these financial statements should be read in conjunction with the Company’s
latest audited financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2024, as filed with the
SEC on March 27, 2025. In the opinion of the Company’s management, these financial statements include all adjustments, which are
only of a normal and recurring nature, necessary for a fair statement of the Company’s financial position as of September 30, 2025,
and the Company’s results of operations and cash flows for the periods presented. The results of operations included in the financial
statements are not necessarily indicative of the results to be expected for the full year ending December 31, 2025.

Emerging Growth Company Status

The Company is an “emerging growth company,” as defined
in Section 2(a) of the Securities Act of 1933, as amended, (the “Securities Act”), as