Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 115

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 115
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 to present Management’s Adjustments and will only
be presenting Transaction Accounting Adjustments in the unaudited pro forma condensed combined financial information. The adjustments
presented in the unaudited pro forma condensed combined financial information have been identified and presented to provide relevant
information necessary for an understanding of PubCo at the Closing, the PIPE Financing, and the Other Material Events. The unaudited
pro forma condensed combined financial information does not give effect to any anticipated synergies, operating efficiencies, tax savings,
or cost savings that may be associated with the Closing. GSR III and Terra Innovatum have not had any historical relationship prior to
the Closing. Accordingly, no pro forma adjustments were required to eliminate activities between the companies.

The pro forma adjustments reflecting the Closing,
the PIPE Financing, and the Other Material Events are based on certain currently available information and certain assumptions and methodologies
that both GSR III and Terra Innovatum believe are reasonable under the circumstances. The pro forma adjustments, which are described
in the accompanying notes, may be revised as additional information becomes available and is evaluated. Therefore, it is likely that
the actual adjustments will differ from the pro forma adjustments, and it is possible the differences may be material. Both GSR III and
Terra Innovatum believe that the assumptions and methodologies provide a reasonable basis for presenting all the significant effects
of the Closing, the PIPE Financing, and the Other Material Events based on information available to management at this time and that
the pro forma adjustments give appropriate effect to those assumptions and are properly applied in the unaudited pro forma condensed
combined financial information.

The unaudited pro forma condensed combined financial
information has been prepared based on actual redemptions of 14,475,606 shares of redeemable GSR III Class A ordinary shares for an aggregate
redemption price of $150.4 million out of the Trust Account.

Included in the shares outstanding and weighted
average shares outstanding (for the calculation of pro forma basic and diluted net loss per share) as presented in the unaudited pro
forma condensed combined financial information are PubCo Ordinary Shares issued to legacy Terra Innovatum Global Quotaholders and the
GSR III Ordinary Shares that remained outstanding following the actual redemptions on the Closing Date and that represent PubCo Ordinary
Shares, which includes GSR III Ordinary Shares held by public shareholders, GSR III Ordinary Shares held by the Sponsor and related parties
of the Sponsor, and the shares issued to holders of GSR III Rights upon the automatic