Company: NKLR
Filing Date: 2025-10-02
Form Type: 424B3
Source: 0001213900-25-095492
Chunk: 31

Company: Terra Innovatum Global N.V.
Filing Date: 2025-10-02
Form: 424B3
Chunk 31
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 June30, 2025 were accounted for as specific incremental costs directly attributable to the offering and recorded as a reduction to additional paid -incapital in the pro forma balance sheet. These costs include legal services directly supporting the preparation and filing of the registration statement and advisory services for the preparation of the pro forma financial information. These services were specific incremental costs directly attributable to the offering. 21

•Approximately $4.1 million of costs to be incurred after June30, 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, 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. (g)To reflect, in the No Redemption Scenario, the recapitalization of PubCo through the conversion of 100 New TopCo quotas into 47,500,000 PubCo Ordinary Shares, reflecting the Common Conversion Ratio of 475,000, and to reflect to derecognition of the accumulated deficit of GSR III which is reversed to additional paid -in -capital. The recapitalization adjustment is determined as follows (in thousands):

| Derecognition of Terra Innovatum Global Corporate Capital                                                                                                                              |     | $ |    (15 | ) |
| Derecognition of GSR III’s accumulated deficit(1)                                                                                                                                      |     | $ |  8,171 |   |
| Issuance of PubCo Ordinary Shares in accordance with the Common Conversion Ratio under the No Redemption Scenario                                                                      |     | $ |    561 |   |
| Net reduction of additional paid-in capital due to derecognition of GSR III’s accumulated deficit and Terra Innovatum Global’s Corporate Capital and issuance of PubCo Ordinary Shares |     | $ | (8,717 | ) |

____________ (1)The derecognition of GSR III’s accumulated deficit of $8.2 million is determined as follows (in thousands):

| Historical accumulated deficit of GSR III as of June 30, 2025                       |     | $ |  9,110 |   |
| Dividends on investments held in the Trust Account, see 3(aa)                       |     | $ | (2,628 | ) |
| Estimated transaction costs of GSR III through the estimated Closing Date, see 3(e) |