Company: NKLR
Filing Date: 2025-06-26
Form Type: S-4/A
Source: 0001213900-25-058019
Chunk: 323

Company: Terra Innovatum Global N.V.
Filing Date: 2025-06-26
Form: S-4/A
Chunk 323
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 also a “smaller reporting company” as defined in the Securities Exchange Act of 1934. We may continue to be a smaller reporting company even after we are no longer an emerging growth company. We may take advantage of certain of the scaled disclosures available to smaller reporting companies until the fiscal year following the determination that our voting and non -votingordinary shares held by non -affiliatesis $250 million or more measured on the last business day of our second fiscal quarter, or our annual revenues are less than $100 million during the most recently completed fiscal year and our voting and non -votingordinary shares held by non -affiliatesis $700 million or more measured on the last business day of our second fiscal quarter. 162 Segment Reporting We operate as one operating segment with a focus on nuclear energy. Our Chief Executive Officer (“CEO”), as our chief operating decision maker, manages and allocates resources to our operations. This enables our CEO to assess the overall level of available resources and determine how best to deploy these resources across service lines in line with our long -termcompany -widestrategic goals. Results of Operations The period to period comparisons of our results of operations have been prepared using the historical periods included in our financial statements. The following discussion should be read in conjunction with the financial statements and related notes included elsewhere in this proxy statement/prospectus. We have derived this data from our annual financial statements included elsewhere in this proxy statement/prospectus. Key Components of Results of Operations Revenue To date, we have not generated any revenue from product sales and do not expect to generate any revenue from the sale of products for the foreseeable future. Operating Expenses General and administrative Our general and administrative consists primarily of advisory fees in connection with the Merger discussed in the “Business Combination and Public Company Costs” section above, legal fees, audit and accounting services fees, board of directors compensation, fees for management consultancy services, fees for public relations consultancy services, fees for other professional services, software fees, bank fees, taxes, and employee benefit expense. Development costs Our development costs consist of salaries and personnel costs. Other income (expenses) Other income — related party Our other income -relatedparty consists of fees from engineering consulting services that we provide to related parties that are unrelated to our core business. We do not expect to earn these fees following the Business Combination. Other income (expenses) Our other income (expenses) consists primarily of foreign currency transaction gains and losses and interest on value added tax. 163

Results of Operations Three Months Ended