Company: TDWDU
Filing Date: 2025-12-22
Form Type: 10-Q
Source: 0001213900-25-124661
Chunk: 13

Company: Tailwind 2.0 Acquisition Corp.
Filing Date: 2025-12-22
Form: 10-Q
Item: Part I, Item 1
Chunk 13
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 cost is reversed if the service or performance conditions are not satisfied and the award is forfeited. Recent Accounting Pronouncements Management does not believe that any recently issued, but not effective, accounting standards, if currently adopted, would have a material effect on the Company’s unaudited condensed financial statements. 8  TAILWIND 2.0 ACQUISITION CORP.NOTES TO CONDENSED FINANCIAL STATEMENTSSEPTEMBER 30, 2025(UNAUDITED) 

NOTE 3. INITIAL PUBLIC OFFERING  Pursuant to the Initial Public Offering on November 10, 2025, the Company sold 17,250,000 Units at a purchase price of $10.00 per Unit for a total of $172,500,000, which includes the full exercise of the underwriters’ over-allotment option in the amount of 2,250,000 Units. Each Unit has a price of $10.00 and consists of one Class A ordinary share and one Public Right entitling the holder thereof to receive one tenth (1/10) of one Class A ordinary share upon the consummation of an initial Business Combination.  

NOTE 4. PRIVATE PLACEMENT  Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 372,500 Private Placement Units, at a purchase price of $10.00 per Private Placement Unit, in a private placement for an aggregate purchase price of $3,725,000. The underwriters used a portion of their underwriting discount and commission to purchase an aggregate of 172,500 Private Placement Units, at a price of $10.00 per Private Placement Unit, in a private placement for an aggregate purchase price of $1,725,000. Each Private Placement Unit consists of one Private Placement Share and one Private Placement Right to receive one tenth (1/10) of a Class A ordinary share upon the consummation of an initial business combination.  The Private Placement Units are identical to the Public Units sold in the Initial Public Offering except that, so long as they are held by the Sponsor or their permitted transferees, the Private Placement Units (including their component securities) (i) may not (including the Class A ordinary shares issuable upon conversion of the Private Placement Rights), subject to certain limited exceptions, be transferred, assigned or sold by the holders until 30 days after the completion of