Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 262

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 262
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 rounded
to the nearest thousand dollars, unless otherwise indicated. In prior periods, financial information was presented in whole dollars.
This change has been made to enhance the readability and consistency of financial disclosures. As a result, certain prior period amounts
may not be directly comparable due to rounding differences.

Use of Estimates

The preparation of financial
statements in conformity with U.S. GAAP requires management to make certain estimates, judgments and assumptions. The Company believes
that the estimates, judgments and assumptions made when accounting for items and matters such as, but not limited to, useful lives and
recoverability of long-lived assets including equipment, equity-based compensation and contingencies, are reasonable, based on information
available at the time they are made. These estimates, judgments and assumptions can affect the reported amounts of assets and liabilities
as of the date of the financial statements, as well as amounts reported on the statements of operations during the periods presented.
Actual results could differ from those estimates.

Fixed Assets

The Company’s fixed assets
are comprised of computer equipment. Computer equipment is stated at cost, net of accumulated depreciation. The Company capitalizes purchases
of computer equipment that exceed its capitalization threshold and have a useful life of greater than one year. Depreciation is computed
using the straight-line method over the estimated useful life of the asset. For computer equipment, the Company has determined a useful
life of 6 years. Depreciation expense is recognized beginning in the month the asset is placed into service. Maintenance and repairs
are expensed as incurred, while improvements that extend the useful life or enhance the functionality of the equipment are capitalized.
Upon retirement or disposal of assets, the cost and related accumulated depreciation are removed from the accounts, and any resulting
gain or loss is recognized in the period of disposal.

<div align='center'>F-58</div>

Emerging Growth Company Status

The Company is an emerging
growth company, as defined in the Jumpstart Our Business Startups Act of 2012 (the JOBS Act). Under the JOBS Act, emerging
growth companies can delay adopting new or revised accounting standards issued subsequent to the enactment of the JOBS Act, until such
time as those standards apply to private companies. The Company has elected to use this extended transition period for complying with
new or revised accounting standards that have different effective dates for public and private companies until the earlier of the date
that it (i) is no longer an emerging growth company or (ii) affirmatively and irrevocably opts