Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 523

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 523
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 issuable was contingent upon the achievement of specified funding thresholds by June 6, 2025. Due to this potential variability in the number of shares subject to the warrants, the Company initially classified the Bridge Package Contingent Warrants as liabilities in accordance with the guidance in ASC 815 -40. On June 6, 2025, the funding threshold was not met, thereby resolving the contingency that affected the number of shares subject to the warrants. As a result, the Company performed a final fair value measurement of the Bridge Package Contingent Warrants, which resulted in recognition of a gain of $1,259,553, which is presented as change in fair value — warrant liability in the consolidated statement of operations and comprehensive loss. Immediately thereafter, the Bridge Package Contingent Warrants were reclassified to permanent equity in accordance with ASC 815 -40-35. At June 30, 2025 and December 31, 2024, the Bridge Package Contingent Warrant liability was zero. F-64

Terra Innovatum Global, Srl.
Notes to the Consolidated Financial Statements
(Unaudited) Note 11. Quotaholders’ Equity (Deficit) (cont.) As of June 30, 2025, all of the Company’s warrants are classified as permanent equity in accordance with ASC 815 -40-25. As of that date, the Company had the following equity -classifiedwarrants related to the Bridge Loan (also see Note 9 — Bridge Loans and Warrants):

| Issuance Date |     | Contractual 
        Term 
  (in years) |     | Balance Sheet  
 Classification |     |  Shares Issuable 
 Upon Exercise of 
          Warrant |     | Weighted       
 Average        
 Exercise Price |      |
|:--------------|:----|------------:|:----|:---------------|:----|-----------------:|:----|:---------------|-----:|
| 5/4/2025      |     |           4 |     | Equity         |     |           75,969 |     | $              | 11.5 |
| 5/6/2025      |     |           4 |     | Equity         |     |            7,591 |     | $              | 11.5 |
| 5/20/2025     |     |           4 |     | Equity         |     |            1,509 |     | $              |