Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 0

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 0
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TAILWIND 2.0 ACQUISITION CORP.

CONDENSED BALANCE SHEET

SEPTEMBER 30, 2025

(UNAUDITED)

Assets 

Current assets 
  
 Prepaid expenses  $9,533  
 Total current assets   9,533  
 Deferred offering costs   269,880  
 Total Assets  $279,413  

Liabilities and Shareholders’ Deficit 

Current Liabilities 
   
 Accrued offering costs  $146,245  
 Accrued expenses   12,286  
 Promissory note - related party   147,055  
 Total Current Liabilities   305,586  

 Commitments and Contingencies (Note 6)      

Shareholders’ Deficit 
   
 Preference shares, $0.0001 par value; 1,000,000 shares authorized; none issued or outstanding   —  
 Class A ordinary shares, $0.0001 par value; 200,000,000 shares authorized; none issued or outstanding   —  
 Class B ordinary shares, $0.0001 par value; 20,000,000 shares authorized; 5,750,000 shares issued and outstanding (1)   575  
 Additional paid-in capital   24,947  
 Accumulated deficit   (51,695) 
 Total Shareholders’ Deficit   (26,173) 
 Total Liabilities and Shareholders’ Deficit  $279,413  

 (1) Includes 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.

1

TAILWIND 2.0 ACQUISITION CORP.

CONDENSED STATEMENTS OF