Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 122

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 122
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In accordance with Staff Accounting Bulletin Topic 5.A and
ASC 340-10-S99-1, management evaluated the nature of all transaction-related costs. Based on this evaluation:

| o | $167.3                                                                                          
 thousand of costs incurred after September 30, 2025 were expensed as incurred and recorded      
 as an addition to accumulated deficit in the pro forma balance sheet. These costs primarily     
 include accounting and audit services for historical financial statements and other financial   
 services. None of these services were specific incremental costs directly attributable to       
 the offering.                                                                                   |
| o | $2.5 million of costs incurred prior to                                                         
 September 30, 2025 were expensed as incurred and recorded as an addition to accumulated deficit 
 in the pro forma balance sheet. These costs primarily include legal services related to the     
 negotiation and structuring of the business combination agreement and preparation of the        
 registration statements and other financial services. None of these services were specific      
 incremental costs directly attributable to the offering.                                        |

| (f) | To reflect the                                                                             
 payment of transaction costs of $4.2 million related to Terra Innovatum Global, including: |

(i) $2.7 million of costs incurred after September 30, 2025
that are not specific incremental costs directly attributable to the offering; and

(ii)$482.4 thousand of costs incurred prior to September
30, 2025 that are not specific incremental costs directly attributable to the offering. These costs were expensed as incurred and recorded
as accounts payable in the historical Terra Innovatum Global balance sheet.

(iii) $956.3 thousand of legal fees incurred prior to September
30, 2025 that are specific incremental costs directly attributable to the offering. These costs were recorded to deferred transaction
costs and accounts payable in the historical Terra Innovatum Global balance sheet.

Accounts payable decreased by $1.4 million, due to the payments
of (ii) and (iii) above.

In accordance with Staff Accounting Bulletin Topic 5.A and ASC 340-10-S99-1,
management evaluated the nature of all transaction-related costs. Based on this evaluation:

| ● | Approximately $2.7 million of costs incurred after September                                  
 30, 2025 were expensed as incurred and recorded as an addition to accumulated deficit in      
 the pro forma balance sheet. These costs include strategic advisory fees, including the $2.5  
 million cash success fee to PAC