Company: NKLR
Filing Date: 2025-11-17
Form Type: 8-K/A
Source: 0001213900-25-111222
Chunk: 1

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-17
Form: 8-K/A
Chunk 1
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 (Sec.240.12b-2 of this chapter).

Emerging growth company ☒

If an emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant
to Section 13(a) of the Exchange Act. ☐

<div align='center'>Explanatory Note

1</div>

Item 9.01. Financial Statements and Exhibits.

(a) Financial statements of businesses acquired.

The audited financial statements of GSR III as of December 31, 2024
and 2023 and for the year ended December 31, 2024 and for the period from May 10, 2023 (inception) through December 31, 2023 are included
in the Proxy Statement/Prospectus beginning on page F-19, which are incorporated herein by reference.

The audited financial statements of Terra Opco as of December 31, 2024
and 2023 and for the years ended December 31, 2024 and 2023 are included in the Proxy Statement/Prospectus beginning on page F-37, which
are incorporated herein by reference.

The audited financial statements of New TopCo as of April 29, 2025
and for the period beginning April 29, 2025 (inception) and ended April 29, 2025, are included in the Proxy Statement/Prospectus beginning
on page F-68, which are incorporated herein by reference.

The unaudited financial statements of GSR III as of June 30, 2025 and
for the periods ended June 30, 2025 and 2024 are included in the Proxy Statement/Prospectus beginning on page F-2, which are incorporated
herein by reference.

The unaudited financial statements of GSR III as of September 30,
2025 and for the periods ended September 30, 2025 and 2024 are filed as Exhibit 99.8 hereto.

The unaudited consolidated financial statements of New TopCo as of
June 30, 2025 and for the periods ended June 30, 2025 and 2024 are included in the Proxy Statement/Prospectus beginning on page F-51,
which are incorporated herein by reference.

The unaudited consolidated financial statements of New TopCo as of
September 30, 2025