Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 256

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 256
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, we express no such opinion.

Our audits included performing procedures to assess
the risks of material misstatement of the financial statements, whether due to error or fraud, and performing procedures that respond
to those risks. Such procedures included examining, on a test basis, evidence regarding the amounts and disclosures in the financial statements.
Our audits also included evaluating the accounting principles used and significant estimates made by management, as well as evaluating
the overall presentation of the financial statements. We believe that our audits provide a reasonable basis for our opinion.

/s/ MaloneBailey, LLPWe have served as the Company’s auditor since 2025.
Houston, Texas
May 14, 2025

<div align='center'>F-37

Terra Innovatum, Srl.
Balance Sheets
(all amounts in USD)</div>

|                                                |     |   | December 31, 
         2024 |   |     |   | December 31, 
         2023 |   |
|:-----------------------------------------------|:----|:--|-------------:|:--|:----|:--|-------------:|:--|
| Assets                                         |     |   |              |   |     |   |              |   |
| Current assets:                                |     |   |              |   |     |   |              |   |
| Cash and cash equivalents                      |     | $ |       68,934 |   |     | $ |        1,677 |   |
| Due from related parties                       |     |   |            — |   |     |   |        8,830 |   |
| Prepaid expenses and other current assets      |     |   |       64,079 |   |     |   |        1,367 |   |
| Total current assets                           |     |   |      133,013 |   |     |   |       11,874 |   |
| Total assets                                   |     | $ |      133,013 |   |     | $ |       11,874 |   |
| Liabilities and quotaholders’ deficit          |     |   |              |   |     |   |              |   |
| Current liabilities:                           |     |   |              |   |     |   |              |   |
| Accounts payable                               |     | $ |       32,264 |   |     | $ |          713 |   |
| Accrued expenses and other current liabilities |     |