Company: TDWDU
Filing Date: 2025-07-14
Form Type: DRS
Source: 0001213900-25-063440
Chunk: 145

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-07-14
Form: DRS
Chunk 145
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 guidance provided in ASC 480 -10-S99-3Aand will be subsequently accreted to their redemption value. (3)Actual share amount is prior to any forfeiture of founder shares and as adjusted amount assumes no exercise of the underwriters’ over -allotmentoption and forfeiture of an aggregate of 750,000 founder shares.

95 Management’s Discussion and Analysis of
Financial Condition and Results of Operations Overview We are a blank check company incorporated on May 29, 2025 as a Cayman Islands exempted company and formed for the purpose of effecting a merger, amalgamation, share exchange, asset acquisition, share purchase, reorganization or similar business combination with one or more businesses, which we refer to throughout this prospectus as our initial business combination. We have not selected any business combination target and we have not, nor has anyone on our behalf, initiated any substantive discussions, directly or indirectly, with any business combination target. We may pursue an initial business combination in any business or industry but expect to focus our search on companies building the intelligence layer of energy and compute infrastructure, specifically solving structural inefficiencies in energy routing, compute optimization, and grid intelligence. We intend to effectuate our initial business combination using cash from the proceeds of this offering and the private placement of the private placement units, the proceeds of the sale of our shares in connection with our initial business combination (pursuant to forward purchase agreements or backstop agreements we may enter into following the consummation of this offering or otherwise), shares issued to the owners of the target, debt issued to bank or other lenders or the owners of the target, other securities issuances, or a combination of the foregoing. The issuance of additional shares in connection with a business combination to the owners of the target or other investors: •may significantly dilute the equity interest of investors in this offering, which dilution would increase if the anti -dilutionprovisions in the Class B ordinary shares resulted in the issuance of Class A ordinary shares on a greater than one -to -onebasis upon conversion of the Class B ordinary shares; •may subordinate the rights of holders of Class A ordinary shares if preference shares are issued with rights senior to those afforded our Class A ordinary shares; •could cause a change in control if a substantial number of our Class A ordinary shares are issued, which may affect, among other things, our ability to use our net operating loss carry forwards, if any, and could result in the resignation or removal of our present officers and directors; •