Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 457

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 457
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0 | %              |     |   |       100 | % |
| Numerators:                                    |     |                          |            |                |     |   |           |            |     |                          |   |                |     |   |           |   |
| Allocation of net income (loss)                |     | $                        |  2,417,158 |                |     | $ |   648,692 |            |     | $                        | — |                |     | $ |   (30,425 | ) |
| Denominators:                                  |     |                          |            |                |     |   |           |            |     |                          |   |                |     |   |           |   |
| Weighted average shares outstanding            |     |                          | 23,000,000 |                |     |   | 6,172,500 |            |     |                          | — |                |     |   | 5,750,000 |   |
| Basic and diluted net income (loss) per share  |     | $                        |       0.11 |                |     | $ |      0.11 |            |     | $                        | — |                |     | $ |     (0.01 | ) |

Stock-Based Compensation The Company recognizes compensation costs resulting from the issuance of stock -basedawards to directors as an expense in the financial statement over the requisite service period based on a measurement of fair value for each stock -basedaward. The fair value is amortized as compensation cost on a straight -linebasis over the requisite service period of the awards. The Black -Scholes -Mertonoption -pricingmodel includes various assumptions, including the

F-13 GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS (Unaudited) NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) fair market value of the estimated stock price of the Company, expected life of shares, the expected volatility and the expected risk -freeinterest rate, among others. These assumptions reflect the Company’s best estimates, but they involve inherent uncertainties based on market conditions generally outside the control of the Company. Recent Accounting Standards Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s financial statements. NOTE 3. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 23