Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 1

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 1
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 OPERATIONS

(UNAUDITED)

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 
2025

FOR THE PERIOD FROM 
MAY 29, 
2025 (INCEPTION) THROUGH SEPTEMBER 30,
 2025 
 
 General and administrative costs   $ 29,278     $ 51,173   
 Loss from operations     (29,278 )     (51,173 ) 

Other
    expense:

 Share-based compensation expense     522       522   

 Net loss   $ (29,800 )   $ (51,695 ) 

 Weighted average shares outstanding, Class B ordinary shares (1)     5,000,000       5,000,000   

 Basic and diluted net loss per share, Class B ordinary     shares   $ (0.01 )   $ (0.01 ) 

 (1) Excludes an aggregate of up to 750,000 Class B ordinary shares subject to forfeiture by the holders thereof depending on the extent to which the underwriters’ over-allotment option was exercised (Note 5). On November 10, 2025, the Company consummated the Initial Public Offering of 17,250,000 units at $10.00 per unit, which includes the full exercise of the underwriters’ over-allotment option of 2,250,000 units, generating gross proceeds of $172,500,000. As such, the 750,000 Class B ordinary shares are no longer subject to forfeiture. 

The accompanying notes are an integral part of
the unaudited condensed financial statements.

2

TAILWIND 2.0 ACQUISITION CORP.

CONDENSED STATEMENTS OF CHANGES IN SHAREHOLDERS’
DEFICIT

(UNAUDITED)

FOR THE THREE MONTHS ENDED SEPTEMBER 30, 2025
AND

FOR THE PERIOD FROM MAY 29, 2025 (INCEPTION)
THROUGH SEPTEMBER 30, 2025

Class A Ordinary Shares  
Class B Ordinary Shares  
Additional Paid-in  
Accumulated  
Total Shareholders’
Equity 

Shares  
Amount  
Shares  
Amount  
Capital  
Deficit  
 (Deficit) 
 Balance — May 29, 2025 (inception)   —   $—    —   $—   $—   $—