Company: TDWDU
Filing Date: 2025-10-17
Form Type: S-1/A
Source: 0001213900-25-099978
Chunk: 321

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-10-17
Form: S-1/A
Chunk 321
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 affirmatively convert his, her or its rights in order to receive the one -tenth(1/10) of one ordinary share underlying each right upon consummation of the Business Combination. If the Company is unable to complete the initial Business Combination within the required time period and the Company will redeem the public shares for the funds held in the Trust Account, holders of rights will not receive any of such funds for their rights and the rights will expire worthless. F-15

TAILWIND 2.0 ACQUISITION CORP.
NOTES TO FINANCIAL STATEMENTS
JUNE 30, 2025 Note 8 — Segment Information ASC Topic 280, “Segment Reporting,” establishes standards for companies to report in their financial statement information about operating segments, products, services, geographic areas, and major customers. Operating segments are defined as components of an enterprise that engage in business activities from which it may recognize revenues and incur expenses, and for which separate financial information is available that is regularly evaluated by the Company’s chief operating decision maker, or group, in deciding how to allocate resources and assess performance. The Company’s CODM has been identified as the Chief Executive Officer, who reviews the assets, operating results, and financial metrics for the Company as a whole to make decisions about allocating resources and assessing financial performance. Accordingly, management has determined that the Company only has one operating segment. The CODM assesses performance for the single segment and decides how to allocate resources based on net income or loss that also is reported on the statement of operations as net income or loss. The measure of segment assets is reported on the balance sheet as total assets. When evaluating the Company’s performance and making key decisions regarding resource allocation, the CODM reviews several key metrics included in net income or loss and total assets, which include the following:

|                                  |     | For the     
 Period from 
 May 29,     
 2025        
 (Inception) 
 Through     
 June 30,    
 2025        |        |
|:---------------------------------|:----|:------------|-------:|
| General and administrative costs |     | $           | 21,895 |

The accounting policies used to measure the net income or loss of the segment are the same as those described in the summary of significant accounting policies. General and administrative costs are reviewed and monitored by the CODM to manage and forecast cash to ensure enough capital is available to complete a business combination or similar transaction within the business combination period. The CODM also reviews general and administrative