Company: NKLR
Filing Date: 2025-11-10
Form Type: S-1
Source: 0001213900-25-108246
Chunk: 227

Company: Terra Innovatum Global N.V.
Filing Date: 2025-11-10
Form: S-1
Chunk 227
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 and liabilities). The following fair value hierarchy is used to classify assets and liabilities
based on the observable inputs and unobservable inputs used in order to value the assets and liabilities:

| Level 1: | Quoted prices in active markets for identical assets or liabilities.                                                                    
 An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency 
 and volume to provide pricing information on an ongoing basis.                                                                          |

| Level 2: | Observable inputs other than Level 1 inputs. Examples of                                                                                       
 Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities 
 in markets that are not active.                                                                                                                |

| Level 3: | Unobservable inputs based on our assessment of the assumptions        
 that market participants would use in pricing the asset or liability. |

The following tables present
information about the Company’s assets that are measured at fair value on a recurring basis as of June 30, 2025 and December 31,
2024 and indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value.

| Assets:                                    |     | As of    
 June 30, 
 2025     |             |     | Quoted    
 Prices in 
 Active    
 Markets   
 (Level 1) |             |     | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |   |     | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |   |
|:-------------------------------------------|:----|:---------|------------:|:----|:----------|------------:|:----|:------------|:--|:----|:-------------|:--|
| Cash and investments held in trust account |     | $        | 236,273,249 |     | $         | 236,273,249 |     | $           | — |     | $            | — |

| Assets:                                    |     | As of        
 December 31, 
 2024         |             |     | Quoted    
 Prices in 
 Active    
 Markets   
 (Level 1) |             |     | Significant 
 Other       
 Observable  
 Inputs      
 (Level 2)   |   |     | Significant  
 Other        
 Unobservable 
 Inputs       
 (Level 3)    |   |
|:-------------------------------------------|:----|:-------------|------------:|:----|:----------|------------:|:----|:------------|:--