Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 114

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 114
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 $                         |      0.10 |   |     | $               |    - |   |     | $                  |      - |   |     |       |     | $                                 |          - |   |     |       |
| GSR III basic and diluted weighted average ordinary shares     
 outstanding, non-redeemable ordinary shares                    |     |                           | 5,811,182 |   |     |                 |    - |   |     |                    |      - |   |     |       |     |                                   |          - |   |     |       |
| Basic and diluted net income per share, GSR III non-redeemable 
 ordinary shares                                                |     | $                         |      0.10 |   |     | $               |    - |   |     | $                  |      - |   |     |       |     | $                                 |          - |   |     |       |
| PubCo basic and diluted weighted-average ordinary shares       
 outstanding                                                    |     |                           |         - |   |     |                 |    - |   |     |                    |      - |   |     |       |     |                                   | 69,751,448 |   |     | 4(h)  |
| Basic and diluted net loss per share attributable to PubCo     
 ordinary shareholders                                          |     | $                         |         - |   |     | $               |    - |   |     | $                  |      - |   |     |       |     | $                                 |      (0.09 | ) |     | 4(h)  |

<div align='center'>See accompanying notes to the unaudited pro forma condensed combined financial information.

67

NOTES TO UNAUDITED PRO FORMA CONDENSED COMBINED FINANCIAL INFORMATION</div>

1. Basis of Pro Forma Presentation

The unaudited pro forma condensed combined financial
information was prepared in accordance with Article 11 of SEC Regulation S-X, as amended by the final rule, Release No. 33-10786, Amendments
to Financial Disclosures about Acquired and Disposed Businesses. Release No. 33-10786 replaces the historical pro forma adjustments criteria
with simplified requirements to depict the accounting for the transaction (“Transaction Accounting Adjustments”) and presents
the reasonably estimable synergies and other transaction effects that have occurred or are reasonably expected to occur (“Management’s
Adjustments”). GSR III and Terra Innovatum management have elected not