{"url_path":"/sec/tdwd/10-q/2026/cover-page","section_key":"cover-page","section_title":"Cover Page","topic":"sec","document":{"doc_type":"10-Q","doc_date":"2026-05-15","source_url":"https://www.sec.gov/Archives/edgar/data/2076616/0001213900-26-057800-index.html","accession_number":"0001213900-26-057800","cik":"0002076616","ticker":"TDWD","issuer_name":"Tailwind 2.0 Acquisition Corp.","edgar_url":"https://www.sec.gov/Archives/edgar/data/2076616/0001213900-26-057800-index.html","primary_entity_key":"0002076616","primary_entity_name":"Tailwind 2.0 Acquisition 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STATES \n\nSECURITIES AND EXCHANGE\nCOMMISSION\n\nWashington, D.C. 20549\n\n \n\nFORM 10-Q\n\n \n\n(MARK ONE)\n\n☒ QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nFor the quarter ended March 31, 2026\n\n \n\n☐ TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934\n\n \n\nFor the transition period\nfrom                    to                       \n\n \n\nCommission file number: 001-42940\n\n \n\nTailwind 2.0 Acquisition Corp.\n\n(Exact Name of Registrant\nas Specified in Its Charter) \n\n \n\nCayman Islands N/A\n\n(State\nor other jurisdiction of\n\nincorporation or organization)\n \n(I.R.S.\nEmployer\n\nIdentification No.)\n\n \n\n15 E. Putnam Avenue #291 Greenwich, CT 06830\n\n(Address\nof principal executive offices)\n \n(Zip\nCode)\n\n \n\n(917) 882-3724\n\n(Issuer’s telephone\nnumber)\n\n \n\nSecurities registered pursuant to Section 12(b)\nof the Act:\n\n \n\nTitle\nof each class\n \nTrading\nSymbol(s)\n \nName\nof each exchange on which registered\n\nUnits, each consisting of one Class A Ordinary Share and one Right TDWDU The Nasdaq Stock Market LLC\n\nClass A Ordinary Shares, par value $0.0001 per share TDWD The Nasdaq Stock Market LLC\n\nRights, each Right to acquire one-tenth (1/10) of one Class A Ordinary Share TDWDR The Nasdaq Stock Market LLC\n\n \n\nIndicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days. Yes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (§232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). Yes ☒ No ☐\n\n \n\nIndicate by check mark whether the registrant\nis a large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company.\nSee the definitions of “large accelerated filer,” “accelerated filer,” “smaller reporting company,”\nand “emerging growth company” in Rule 12b-2 of the Exchange Act.\n\n \n\nLarge\naccelerated filer\n☐\n \nAccelerated\nfiler\n☐\n\nNon-accelerated filer☒ Smaller reporting company☒\n\n  Emerging growth company☒\n\n \n\nIf an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐\n\n \n\nIndicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☒ No ☐\n\n \n\nAs of May 15, 2026, there were 17,795,000 Class A ordinary shares, $0.0001 par value and 5,750,000 Class B ordinary shares, $0.0001 par value, issued and outstanding. \n\n \n\n \n\n \n\n \n\n \n\nTAILWIND 2.0 ACQUISITION CORP.\n\nFORM 10-Q FOR THE QUARTER ENDED MARCH 31, 2026 \n\n \n\nTABLE OF CONTENTS\n\n \n\n \n \nPage\n\n[Part I. Financial Information](#a_001)\n \n \n\n[Item 1. Interim Financial Statements](#a_002)\n \n1\n\n[Condensed Balance Sheets as of March 31, 2026 (Unaudited) and December 31, 2025 (Audited)](#a_003)\n \n1\n\n[Condensed Statement of Operations for the three months ended March 31, 2026 (Unaudited)](#a_004)\n \n2\n\n[Condensed Statement of Changes in Shareholders’ Deficit for the three months ended March 31, 2026 (Unaudited)](#a_005)\n \n3\n\n[Condensed Statement of Cash Flows for the three months ended March 31, 2026 (Unaudited)](#a_006)\n \n4\n\n[Notes to Condensed Financial Statements (Unaudited)](#a_007)\n \n5\n\n[Item 2. Management’s Discussion and Analysis of Financial Condition and Results of Operations](#a_008)\n \n16\n\n[Item 3. Quantitative and Qualitative Disclosures About Market Risk](#a_009)\n \n18\n\n[Item 4. Controls and Procedures](#a_010)\n \n18\n\n[Part II. Other Information](#a_011)\n \n \n\n[Item 1. Legal Proceedings](#a_012)\n \n19\n\n[Item 1A. Risk Factors](#a_013)\n \n19\n\n[Item 2. Unregistered Sales of Equity Securities and Use of Proceeds](#a_014)\n \n19\n\n[Item 3. Defaults Upon Senior Securities](#a_015)\n \n19\n\n[Item 4. Mine Safety Disclosures](#a_016)\n \n19\n\n[Item 5. Other Information](#a_017)\n \n19\n\n[Item 6. Exhibits](#a_018)\n \n20\n\n[Part III. Signatures](#a_019)\n \n21\n\n \n\ni\n\n \n\n \n\nPART I - FINANCIAL INFORMATION"}