Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 228

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 228
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|:----|:-------------|:--|
| Cash and investments held in trust account |     | $            | 231,412,096 |     | $         | 231,412,096 |     | $           | — |     | $            | — |

<div align='center'>F-17

GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
(Unaudited)</div>

NOTE 9. SEGMENT INFORMATION

ASC Topic 280, “Segment
Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products,
services, geographic areas, and major customers. Operating segments are defined as components of an enterprise for which separate financial
information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how
to allocate resources and assess performance.

The Company’s chief
operating decision maker (“CODM”) has been identified as the Co-Chief Executive Officers, who collectively review the operating
results for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management
has determined that the Company only has one operating segment.

When evaluating the Company’s
performance and making key decisions regarding resource allocation, the CODM reviews formation and operational costs and interest and
dividends earned on cash and investments held in Trust Account, which are included in the accompanying statements of operations.

The key measures of segment
profit or loss reviewed by our CODM are interest and dividends earned on cash and investments held in Trust Account and formation and
operational costs. The CODM reviews interest and dividends earned on cash and investments held in Trust Account to measure and monitor
shareholder value and determine the most effective strategy of investment with the Trust Account funds while maintaining compliance with
the trust agreement. Formation and operational costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough
capital is available to complete a Business Combination within the required completion window. The CODM also reviews formation and operational
costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and the budget.

NOTE 10. SUBSEQUENT EVENTS

The Company evaluated
subsequent events and transactions that occurred after the balance sheet date up to the date that the financial statements were
issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure
in the financial statements other than as follows:

Business Combination

On October