Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 143

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 143
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 potentially dilutive securities were excluded from the                                                                             
 computation of pro forma net loss per share, basic and diluted, because issuance of such shares is contingent upon the satisfaction of 
 certain conditions which were not satisfied by the end of the period presented.                                                        |

| (2) | Represents 1,000,000 Pubco Ordinary Shares potentially issuable                          
 to PAC upon the exercise of a warrant issued at the Closing of the Business Combination. |

| (3) | Represents 1,702,966 PubCo Ordinary Shares potentially issuable                                                                  
 to third parties upon the exercise of warrants issued at the Closing of the Business Combination to certain Bridge Loan lenders. |

| (4) | Represents 2,762,625 Pubco Ordinary Shares potentially issuable                                                            
 to the PIPE Financing subscribers upon the exercise of the PIPE Warrants associated with the PIPE Subscription Agreements. |

Pro forma basic and diluted net loss per
share attributable to PubCo ordinary shareholders is calculated as follows for the year ended December 31, 2024:

|                                                                                                                                                                                                                                                                                     |     | Year Ended December 31, 2024 |             |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----------------------------|------------:|:--|
|                                                                                                                                                                                                                                                                                     |     | Actual                       
 Redemptions                  |             |   |
| Numerator:                                                                                                                                                                                                                                                                          |     |                              |             |   |
| Pro forma net loss                                                                                                                                                                                                                                                                  |     | $                            |  (9,044,000 | ) |
| Deemed dividend - warrant modification (Note 3(cc))                                                                                                                                                                                                                                 |     |                              |  (6,453,292 | ) |
| Pro forma net loss attributable to PubCo ordinary shareholders                                                                                                                                                                                                                      |     | $                            | (15,497,292 | ) |
| Denominator:                                                                                                                                                                                                                                                                        |     |                              |             |   |
| Assume conversion of GSR III Class A ordinary shares subject to possible redemption into PubCo Ordinary Shares effective January 1, 2024 as a result of assuming closing of the Business Combination on January 1, 2024                                                             |     |                              |   8,524,394 |   |
| Assume conversion of GSR III Class A ordinary shares into PubCo Ordinary Shares effective January 1, 2024 as a result of assuming closing of the Business Combination on January 1, 2024                                                                                            |     |                              |     422,500 |   |
| Assume the automatic exercise of GSR III Rights