Company: TDWDU
Filing Date: 2025-08-12
Form Type: S-1
Source: 0001213900-25-075099
Chunk: 321

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-08-12
Form: S-1
Chunk 321
---
 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 costs to manage, maintain and enforce all contractual agreements to ensure costs are aligned with all agreements and budget. General and administrative costs, as reported on the statement of operations, are the significant segment expenses provided to the CODM on a regular basis. All other segment items included in net income or loss are reported on the statement of operations and described within their respective disclosures. Note 9 — Subsequent Events The Company evaluated subsequent events and transactions that occurred after the balance sheet date through August12, 2025, the date that the financial statements were issued. Based upon this review, other than as described below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the financial statements. In July 2025, the Sponsor transferred 40,000 founder shares to three of the Company’s independent director nominees (an aggregate of 120,000 founder shares) at their original purchase price share of $0.004 per share. The founder shares transferred to our