Company: NKLR
Filing Date: 2025-07-15
Form Type: S-4/A
Source: 0001213900-25-063846
Chunk: 432

Company: Terra Innovatum Global N.V.
Filing Date: 2025-07-15
Form: S-4/A
Chunk 432
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 net income per ordinary share as the redemption value approximates fair value.

F-12

GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS (Unaudited) NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) The calculation of diluted income per ordinary share does not consider the effect of the rights issued in connection with the Initial Public Offering and the Private Units since the exercise of the units is contingent upon the occurrence of future events. As of March 31, 2025 and December 31, 2024, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into ordinary shares that then share in the earnings of the Company. As a result, diluted net income per ordinary share is the same as basic net income per ordinary share for the periods presented. The following table reflects the calculation of basic and diluted net income per ordinary share (in dollars, except share amounts):

| Particulars                             |     | For the Three Months Ended 
 March 31, 2025             |            |                |     |   |           |            |     | For the Three Months Ended 
 March 31, 2024             |   |                |     |   |           |   |
|:----------------------------------------|:----|:---------------------------|-----------:|:---------------|:----|:--|----------:|:-----------|:----|:---------------------------|--:|:---------------|:----|:--|----------:|:--|
| Redeemable                              
 Shares                                  |     |                            |            | Non-Redeemable 
 Shares         |     |   |           | Redeemable 
 Shares     |     |                            |   | Non-Redeemable 
 Shares         |     |   |           |   |
| Basic and diluted net income per share: |     |                            |            |                |     |   |           |            |     |                            |   |                |     |   |           |   |
| Weighted average shares outstanding     |     |                            | 23,000,000 |                |     |   | 6,172,500 |            |     |                            | — |                |     |   | 5,750,000 |   |
| Ownership percentage                    |     |                            |         79 | %              |     |   |        21 | %          |     |                            | 0 | %