Company: NKLR
Filing Date: 2025-09-11
Form Type: S-4/A
Source: 0001213900-25-086741
Chunk: 308

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-11
Form: S-4/A
Chunk 308
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 fair value recorded as a decrease to additional paid -incapital with a corresponding increase to par value. 143 (d)To reflect the settlement of GSR III’s deferred underwriting fee payable upon the Closing from Cash and cash equivalents. (e)To reflect the payment of estimated total transaction costs of $2.1million related to GSR III, including: (i)$758.5 thousand incurred prior to June30, 2025 and recorded as accounts payable in GSR III’s historical financial statements; (ii)$1.4million of estimated transaction costs to be incurred after June30, 2025, which 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 $758.5 thousand of costs incurred prior to June30, 2025 were recorded in GSR III’s historical financial statements as accounts payable and expensed as incurred, as they were not directly attributable to the offering. These costs included legal services related to the negotiation and structuring of the 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