Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 61

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 2
Chunk 61
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otherwise.

Overview

We are a blank check company incorporated in the Cayman Islands on
May 29, 2025 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 (the “business combination”). We intend to effectuate our business
combination using cash derived from the proceeds of the initial public offering and the sale of the private placement units, our shares,
debt or a combination of cash, shares and debt.

We expect to continue to incur significant costs in the pursuit of
our acquisition plans. We cannot assure you that our plans to complete a business combination will be successful.

Results of Operations

We have neither engaged in any operations nor generated any revenues
to date. Our only activities from May 29, 2025 (inception) through September 30, 2025 were organizational activities, those necessary
to prepare for the initial public offering, described below, and identifying a target company for a business combination. We do not expect
to generate any operating revenues until after the completion of our business combination. Subsequent to the initial public offering,
we generate non-operating income in the form of interest income on marketable securities held in the trust account. We incur expenses
as a result of being a public company (for legal, financial reporting, accounting and auditing compliance), as well as for due diligence
expenses.

For the three months ended September 30, 2025,
we had a net loss of $29,800, which consisted of general and administrative costs of $29,278 and share-based compensation expense of $522.

For the period from May 29, 2025 (inception) through September 30,
2025, we had a net loss of $51,695, which consisted of general and administrative costs of $51,173 and share-based compensation expense
of $522.

Liquidity and Capital Resources

Until the consummation of the initial public offering, our only source
of liquidity was payment of general and administrative costs made by initial shareholders on behalf of the Company in exchange for the
issuance of Class B ordinary shares, par value $0.0001 per share, to the initial shareholders and loans from the Sponsor.

Subsequent to the quarterly period covered by this Quarterly Report,
on November 10, 2025, we consummated the initial public offering of 17,250,000 units at $10.