Company: NKLR
Filing Date: 2025-12-16
Form Type: 424B3
Source: 0001213900-25-121900
Chunk: 261

Company: Terra Innovatum Global N.V.
Filing Date: 2025-12-16
Form: 424B3
Chunk 261
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 months period ended September 30, 2025, as compared to the significant accounting
policies described in Note 3 of the Notes to the financial statements in the Terra Innovatum, Srl’s audited financial statements
and Note 3 of the Notes to the financial statements in Terra Innovatum Global, Srl’s audited financial statements both included
in the Terra Innovatum Global S.R.L. Form S-4 Amendment No. 5 filed September 11, 2025 except for the accounting policies listed below.

The accompanying financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”).

Basis of Presentation

In the opinion of the Company,
the accompanying consolidated financial statements contain all adjustments, consisting of only normal recurring adjustments, necessary
for a fair presentation of its financial position and its results of operations, changes in quotaholders’ deficit and cash flows.
The consolidated financial statements include the financial statements of Terra Innovatum Global, Srl., Terra Innovatum, Srl. and GSR
III Cayman Merger Sub. All intercompany balances and transactions have been eliminated. Certain information and note disclosures normally
included in the financial statements prepared in accordance with GAAP have been omitted pursuant to such rules and regulations. The balance
sheet as of December 31, 2024, was derived from the Terra Innovatum, Srl. audited annual financial statements but does not contain
all of the footnote disclosures from the annual financial statements. The accompanying unaudited consolidated financial statements and
related financial information should be read in conjunction with the Terra Innovatum, Srl. audited financial statements and the related
notes thereto for the fiscal year ended December 31, 2024, and the Terra Innovatum Global, Srl. audited financial statements and
the related notes thereto as of April 29, 2025 and for the period from April 29, 2025 (inception) and ended April 29,
2025, which provide a more complete discussion of the Company’s accounting policies and certain other information. The interim
results for the nine months ended September 30, 2025, are not necessarily indicative of the results to be expected for the year ending
December 31, 2025, or for any future periods.

Beginning with the financial
statements and data for the three and nine months ended September 30, 2025, the Company has elected to present all dollar amounts