Company: TDWDU
Filing Date: 2025-07-14
Form Type: DRS
Source: 0001213900-25-063440
Chunk: 319

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-07-14
Form: DRS
Chunk 319
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 single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|                                  |     | For the     
 Period from 
 May 29,     
 2025        
 (Inception) 
 Through     
 June 30,    
 2025        |        |
|:---------------------------------|:----|:------------|-------:|
| General and administrative costs |     | $           | 21,895 |

The accounting policies used to measure the net income or loss of the segment are the same as those described in the summary of significant accounting policies. General and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews general and administrative costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date through July11, 2025, the date that the financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements.

F-16 15,000,000 Units Tailwind 2.0 Acquisition Corp. _______________________________________________________ PRELIMINARY PROSPECTUS [•], 2025 _______________________________________________________ Lead Book-Running Manager Cohen & Company Capital Markets Until _______, 2025 (25 days after the date of this prospectus), all dealers that buy, sell or trade our units, Class A ordinary shares or public Share Rights, whether or not participating in this offering, may be required to deliver a prospectus. This is in addition to the dealers’ obligation to deliver a prospectus when acting as underwriter and with respect to their unsold allotments or subscriptions.

Part II Information not required in prospectus Item 13. Other Expenses of Issuance and Distribution .