Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 3

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 3
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 net cash used in operating activities: 
   
 Payment of general and administrative costs through issuance of Class B ordinary shares to initial shareholders   25,000  
 Payment of general and administrative costs through promissory note – related party   13,887  
 Share-based compensation expense   522  

Changes in operating assets and liabilities: 
   
 Accrued expenses   12,286  
 Net cash used in operating activities   —  

 Net Change in Cash   —  
 Cash – Beginning of period   —  
 Cash – End of period  $—  

Non-cash investing and financing activities: 
   
 Deferred offering costs included in accrued offering costs  $146,245  
 Deferred offering costs paid through promissory note – related party  $123,635  
 Prepaid expenses paid through promissory note – related party  $9,533  

The accompanying notes are an integral part of
the unaudited condensed financial statements. 

4

TAILWIND 2.0 ACQUISITION CORP.

NOTES TO CONDENSED FINANCIAL STATEMENTS

SEPTEMBER 30, 2025

(UNAUDITED)

NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS  Tailwind 2.0 Acquisition Corp. (the “Company”) is a blank check company incorporated as a Cayman Islands exempted corporation on May 29, 2025. The Company was incorporated 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”). The Company has not selected any specific Business Combination target and the Company has not, nor has anyone on its behalf, engaged in any substantive discussions, directly or indirectly, with any Business Combination target with respect to an initial Business Combination with the Company.  As of September 30, 2025, the Company had not commenced any operations. All activity for the period from May 29, 2025 (inception) through September 30, 2025 relates to the Company’s formation and the initial public offering (the “Initial Public Offering”). The Company will not generate any operating revenues until after the completion of its initial Business Combination, at the earliest. The Company will generate non-operating income in the form of interest income from the proceeds derived from the Initial Public Offering. The Company has