Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 316

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 316
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 to June 30, 2025 through the estimated Closing Date are estimated to be $2.4 million. (2)Reflects the assumption that GSR III public stockholders exercise their redemption rights with respect to 19,606,364 GSR III Class A Ordinary Shares subject to possible redemption prior to the consummation of the Business Combination at a redemption price of $10.38 per share, or $203.5 million in cash. 4.Adjustments to Unaudited Pro Forma Condensed Combined Statement of Operations for the Six Months Ended June 30, 2025 and for the Year Ended December 31, 2024 The pro forma notes and adjustments, based on preliminary estimates that could change materially as additional information is obtained, are as follows: Pro Forma Transaction Accounting Adjustments: (a)To reflect the estimated transaction costs of GSR III of $1.4million for legal services related to the negotiation and structuring of the business combination agreement and accounting and audit services for historical financial statements. None of these services were specific incremental costs directly attributable to the offering and were expensed as incurred. This is a non -recurringitem. (b)To reflect expense recognized for the directors’ and officers’ tail insurance policy recorded in Note 3(k). (c)To reflect the removal of the previously recognized income from GSR III’s cash and investments held in Trust Account as the Trust Account will be released upon the Closing.

149 (d)To reflect the estimated transaction costs of Terra Innovatum of $4.1million for certain strategic advisory fees, legal and tax structuring services, accounting and audit services for historical financial statements, and marketing and investor relations costs. None of these services were specific incremental costs directly attributable to the offering and were expensed as incurred. This is a non -recurringitem. (e)To reflect one year of amortization expense for PubCo’s directors’ and officers’ insurance policy recorded in Note 3(l) for the year ended December 31, 2024. Additionally, to reflect six months of amortization expense for PubCo’s directors’ and officers’ insurance policy for the six months ended June30, 2025. These costs will be finalized and adjusted in a subsequent filing. (f)To reflect the recognition of stock -basedcompensation upon the satisfaction of a performance condition (the Closing of the Business Combination) associated with the transfer of certain GSR III Class B Ordinary Shares. In November 2024, the