Company: TDWDU
Filing Date: 2025-07-14
Form Type: DRS
Source: 0001213900-25-063440
Chunk: 167

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-07-14
Form: DRS
Chunk 167
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 potential business combination targets. We also believe that our management team’s reputation, experience and track record of making investments across energy, compute optimization and grid intelligence industries will make us a preferred partner for these potential targets. Given our profile and thematic approach, we anticipate that target business candidates may be brought to our attention from various unaffiliated sources, in particular founders of, and investors in, other private and public ISO, utilities, and infrastructure companies in our networks. We intend to focus our target sourcing efforts on assessing companies that we believe would benefit significantly from being publicly traded. Further, we believe that we are providing an interesting alternative investment opportunity that capitalizes on key trends impacting the capital markets for technology companies. Consistent with our strategy, we have identified the following general criteria and guidelines that we believe are important in evaluating prospective target businesses. We expect to conduct a comprehensive due diligence review which will include, among other things, management and employee meetings, review of financial information, facility inspection, and an extensive review of all other material target company information. We intend to use these criteria as guidelines in evaluating potential acquisition opportunities, but an acquisition may be executed even if it does not meet our guidelines. Acquisition Criteria When candidate companies are being evaluated, we expect to use the following, non -exclusivecriteria for determining opportunities. • Scalable Business Model:We intend to target companies with the potential to reach $100M+ in annual revenue while maintaining capital efficiency, requiring less than $50M of invested capital. We believe these businesses demonstrate clear pathways to scale within the Electron Economy, where infrastructure, AI, and energy systems intersect. 107

• Visionary and Proven Leadership:We intend to prioritize management teams with demonstrated execution capability and a track record of profitability. Our ideal partners are visionary operators who combine strategic foresight with operational discipline and are prepared to lead through the next phase of growth. • Valuation Discipline and Diligence:We intend to apply a rigorous, valuation -centricinvestment approach. Our diligence process is designed to identify companies with strong fundamentals, clear unit economics, and alignment with long -termvalue creation in complex infrastructure markets. • Defensible Competitive Position:We intend to seek businesses with differentiated technologies or models that offer sustainable advantages. Whether through proprietary infrastructure, regulatory positioning, or technical innovation, our ideal targets would be positioned to lead in their respective categories. • Solving Critical Problems with Market Momentum:We intend to focus on companies addressing urgent, high -valuecustomer problems with demonstrated demand traction. We believe these are platforms with validated product