Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 24

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 24
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 and variations and similar words and expressions
are intended to identify such forward-looking statements. Such forward-looking statements relate to future events or future performance,
but reflect management’s current beliefs, based on information currently available. A number of factors could cause actual events,
performance or results to differ materially from the events, performance and results discussed in the forward-looking statements. For
information identifying important factors that could cause actual results to differ materially from those anticipated in the forward-looking
statements, please refer to the Risk Factors section of the Company’s final prospectus for its initial public offering (the “final
prospectus”) filed with the U.S. Securities and Exchange Commission (the “SEC”). The Company’s SEC filings can
be accessed on the SEC’s website at www.sec.gov. Except as expressly required by applicable securities law, the Company disclaims
any intention or obligation to update or revise any forward-looking statements whether as a result of new information, future events or
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