Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 142

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 142
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 conversion of the Bridge Loans at the Closing that was made to the unaudited pro forma condensed combined balance sheet 
 as of June 30, 2025 (see Note3(o)) is assumed to have been made on January 1, 2024 for the purpose of adjusting the unaudited          
 pro forma condensed combined statement of operations.                                                                                  |

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Pro forma basic and diluted net loss per share attributable
to PubCo ordinary shareholders is calculated as follows for the six months ended June 30, 2025:

|                                                                                                                                                                                                                                                                                     |     | Six Months Ended June 30, 2025 |            |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-------------------------------|-----------:|:--|
|                                                                                                                                                                                                                                                                                     |     | Actual                         
 Redemptions                    |            |   |
| Numerator:                                                                                                                                                                                                                                                                          |     |                                |            |   |
| Pro forma net loss                                                                                                                                                                                                                                                                  |     | $                              | (5,500,000 | ) |
| Denominator:                                                                                                                                                                                                                                                                        |     |                                |            |   |
| Assume conversion of GSR III Class A ordinary shares subject to possible redemption into PubCo Ordinary Shares effective January 1, 2024 as a result of assuming closing of the Business Combination on January 1, 2024                                                             |     |                                |  8,524,394 |   |
| Assume conversion of GSR III Class A ordinary shares into PubCo Ordinary Shares effective January 1, 2024 as a result of assuming closing of the Business Combination on January 1, 2024                                                                                            |     |                                |    422,500 |   |
| Assume the automatic exercise of GSR III Rights to acquire one GSR III Class A ordinary share and conversion of GSR III Class A ordinary shares into PubCo Ordinary Shares effective January 1, 2024 as a result of assuming closing of the Business Combination on January 1, 2024 |     |                                |  3,346,071 |   |
| Assume conversion of GSR III Class B ordinary shares into PubCo Ordinary Shares effective January 1, 2024 as a result of assuming closing of the Business Combination on January 1, 2024                                                                                            |     |                                |  5,750,000 |   |
| Assume GSR III Class B ordinary shares become subject to vesting or forfeiture conditions effective January 1, 2024 as a result of assuming