Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 318

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 318
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 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.

151

(2)Represents 1,000,000 PubCo Ordinary Shares potentially issuable to PAC upon the exercise of a warrant to be issued upon the Closing. (3)Represents 1,473,794 PubCo Ordinary Shares potentially issuable to third parties upon the exercise of warrants to be issued upon the Closing of the Business Combination to certain Bridge Loan lenders. 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 |             |   |     |             |             |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----------------------------|------------:|:--|:----|:------------|------------:|:--|
|                                                                                                                                                                                                                                                                                     |     | Assuming No                  
 Redemptions                  
 Into Cash                    |             |   |     | Assuming    
 Maximum     
 Redemptions 
 Into Cash   |             |   |
| Numerator:                                                                                                                                                                                                                                                                          |     |                              |             |   |     |             |             |   |
| Pro forma net loss                                                                                                                                                                                                                                                                  |     | $                            |  (6,616,000 | ) |     | $           |  (6,616,000 | ) |
| Deemed dividend – warrant modification (Note 3(cc))                                                                                                                                                                                                                                 |     |                              |  (6,191,860 | ) |     |             |  (6,191,860 | ) |
| Pro forma net loss attributable to PubCo ordinary shareholders                                                                                                                                                                                                                      |     | $                            | (12,807,860 | ) |     | $           | (12,807,860 | ) |
| 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                                                             |     |                              |  23,000,000 |   |     |             |   3,393,636 |   |
| Assume conversion of GSR III Class A ordinary shares into PubCo Ordinary Shares effective January 1,