Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 517

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 517
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 970 |
| Total prepaid expenses and other current assets |     | $ |  387,509 |     | $ |       64,079 |

Note 7. Accrued Expenses and Other Current Liabilities Accrued expenses and other current liabilities consisted of the following:

|                                                      |     |   | June 30, 
     2025 |     |   | December 31, 
         2024 |
|:-----------------------------------------------------|:----|:--|---------:|:----|:--|-------------:|
| Value added tax payable                              |     | $ |  317,690 |     | $ |            — |
| Deferred payable                                     |     |   |  153,829 |     |   |            — |
| Wages payable                                        |     |   |  117,603 |     |   |       10,070 |
| Corporate and regional taxes payable                 |     |   |   10,057 |     |   |       10,395 |
| Other                                                |     |   |    1,690 |     |   |           58 |
| Total accrued expenses and other current liabilities |     | $ |  600,869 |     | $ |       20,523 |

Note 8. Other Non-Current Liabilities Other non -currentliabilities consist of Trattamento di Fine Rapporto (“TFR”) liability of $8,396 and $5,585 as of June 30, 2025 and December 31, 2024, respectively. TFR represents a defined -benefitplan in Italy, a legally required end -of -serviceallowance, paid regardless of the reason for the employee’s departure from the company. The annual accrual is approximately 7% of total pay, with no ceiling, and is revalued each year by applying a pre -establishedrate of return of 1.50%, plus 75% of the Consumer Price Index, and is recorded by a book reserve. TFR is an unfunded plan.

F-62

Terra Innovatum Global, Srl.
Notes to the Consolidated Financial Statements
(Unaudited) Note 9. Bridge Loans and Warrants Bridge Loans In May and June 2025, the Company entered into a series of unsecured debt note subscription agreements (the “Bridge Loans”) with multiple lenders, generating aggregate gross proceeds of $5,000,000. In accordance with the terms of the