Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 303

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 303
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 business combination agreement. None of these services were directly attributable to the offering. •Approximately $1.4million to be incurred after June30, 2025 were expensed as incurred and recorded as an addition to accumulated deficit in the pro forma balance sheet. These costs primarily include legal services related to the negotiation and structuring of the business combination agreement and accounting and audit services for historical financial statements. None of these services were specific incremental costs directly attributable to the offering. (f)To reflect the payment of estimated total transaction costs of $7.2million related to Terra Innovatum Global, including: (i)$2.0million incurred prior to June30, 2025 and recorded as accounts payable in Terra Innovatums Global’s historical financial statements; (ii)$1.1million of estimated advisory and legal fees to be incurred after June30, 2025 that are specific incremental costs directly attributable to the offering; and (iii)$4.1million of estimated transaction costs to be incurred after June30, 2025 that are not specific incremental costs directly attributable to the offering. In accordance with Staff Accounting Bulletin Topic 5.A and ASC 340 -10-S99-1, management evaluated the nature of all transaction -relatedcosts. Based on this evaluation: •Approximately $2.6million of costs incurred prior to June30, 2025 were recorded in Terra Innovatum Global’s historical financial statements and expensed as incurred, as they were not directly attributable to the offering. These costs included legal and advisory services related to the negotiation and structuring of the business combination agreement, legal and tax structuring services, accounting and audit services for historical financial statements, and marketing and communications activities. None of these services were specific incremental costs directly attributable to the offering. •Approximately $593.2 thousand of transaction costs incurred prior to June30, 2025 were accounted for as specific incremental costs directly attributable to the offering and recorded in Terra Innovatum Global’s historical financial statements as deferred transaction costs and recorded as a reduction to additional paid -incapital in the pro forma balance sheet. •Approximately $1.1million of transaction costs to be incurred after June30, 2025 were accounted for as specific incremental costs directly attributable to the offering and recorded as a reduction to additional paid -incapital in the pro forma balance sheet. These costs include legal services directly supporting the preparation and filing of the registration statement and advisory services for the preparation of the pro forma financial information. These services were specific