Company: NKLR
Filing Date: 2025-06-26
Form Type: S-4/A
Source: 0001213900-25-058019
Chunk: 294

Company: Terra Innovatum Global N.V.
Filing Date: 2025-06-26
Form: S-4/A
Chunk 294
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31, 2025, which are not specific incremental costs directly attributable to the offering. In accordance with Staff Accounting Bulletin Topic 5.A and ASC 340 -10-S99-1, management evaluated the nature of all transaction -relatedcosts. Based on this evaluation: •Approximately $758.5 thousand of costs incurred prior to March31, 2025 were recorded in GSR III’s historical financial statements as accounts payable and expensed as incurred, as they were not directly attributable to the offering. These costs included legal services related to the negotiation and structuring of the business combination agreement. None of these services were directly attributable to the offering. •Approximately $1.4million to be incurred after March31, 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 accounting and audit services for historical financial statements. None of these services were specific incremental costs directly attributable to the offering. (f)To reflect the payment of estimated total transaction costs of $6.9million related to Terra Innovatum, including: (i)$1.1million incurred prior to March31, 2025 and recorded as accounts payable in Terra Innovatum’s historical financial statements; (ii)$1.1million of estimated advisory and legal fees to be incurred after March31, 2025 that are specific incremental costs directly attributable to the offering; and (iii)$4.7million of estimated transaction costs to be incurred after March31, 2025 that are not specific incremental costs directly attributable to the offering. In accordance with Staff Accounting Bulletin Topic 5.A and ASC 340 -10-S99-1, management evaluated the nature of all transaction -relatedcosts. Based on this evaluation: •Approximately $1.1million of costs incurred prior to March31, 2025 were recorded in Terra Innovatum’s historical financial statements as accounts payable and expensed as incurred, as they were not directly attributable to the offering. These costs included legal and advisory services related to the negotiation and structuring of the business combination agreement, legal and tax structuring services, accounting and audit services for historical financial statements, and marketing and communications activities. None of these services were specific incremental costs directly attributable to the offering. •Approximately $1.1million of transaction costs to be incurred after March31, 2025 were accounted for as specific incremental costs directly attributable to the offering