Company: NKLR
Filing Date: 2025-09-16
Form Type: 424B3
Source: 0001213900-25-087981
Chunk: 478

Company: Terra Innovatum Global N.V.
Filing Date: 2025-09-16
Form: 424B3
Chunk 478
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10-S99, the Company classifies public shares subject to redemption outside of permanent equity as the redemption provisions are not solely within the control of the Company. The Company recognizes changes in redemption value immediately as they occur and will adjust the F-29

GSR III ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (cont.) carrying value of redeemable shares to equal the redemption value at the end of each reporting period. Immediately upon the closing of the Initial Public Offering, the Company recognized the accretion from initial book value to redemption amount value. The change in the carrying value of redeemable shares will result in charges against additional paid -incapital (to the extent available) and accumulated deficit. Accordingly, as of December 31, 2024, Class A ordinary shares subject to possible redemption are presented at redemption value as temporary equity, outside of permanent shareholders’ equity on the Company’s balance sheet, as summarized in the following table:

| Public offering proceeds                                                 |     | $ | 230,000,000 |   |
| Less:                                                                    |     |   |             |   |
| Proceeds allocated to public rights                                      |     |   |  (4,107,143 | ) |
| Allocation of offering costs related to redeemable shares                |     |   | (10,885,942 | ) |
| Plus:                                                                    |     |   |             |   |
| Accretion of carrying value to redemption value                          |     |   |  14,993,085 |   |
| Ordinary shares subject to possible redemption                           |     | $ | 230,000,000 |   |
| Plus:                                                                    |     |   |             |   |
| Subsequent measurement of ordinary shares subject to possible redemption |     |   |   1,412,096 |   |
| Ordinary shares subject to possible redemption                           |     | $ | 231,412,096 |   |

Net Income (Loss) Per Ordinary Share The Company complies with the accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. Net income (loss) per ordinary share is computed by dividing net income (loss) by the weighted average number of ordinary shares outstanding for the period. Accretion associated with the redeemable ordinary shares is excluded from net income (loss) per ordinary share as the redemption value approximates fair value. The calculation of diluted income (loss