v3.25.2
Document and Entity Information - shares
 3 Months Ended
Mar. 31, 2025
May 15, 2025
Document Type 10-Q/A  
Document Quarterly Report true  
Document Transition Report false  
Document Period End Date Mar. 31, 2025  
Entity File Number 001-39489  
Entity Registrant Name NUBURU, INC.  
Entity Incorporation, State or Country Code DE  
Entity Tax Identification Number 85-1288435  
Entity Address, Address Line One 7442 S Tucson Way  
Entity Address, Address Line Two Suite 130  
Entity Address, City or Town Centennial  
Entity Address, State or Province CO  
Entity Address, Postal Zip Code 80112  
City Area Code 720  
Local Phone Number 767-1400  
Title of 12(b) Security Common Stock, par value $0.0001 per share  
Trading Symbol BURU  
Security Exchange Name NYSEAMER  
Entity Current Reporting Status Yes  
Entity Interactive Data Current Yes  
Entity Filer Category Non-accelerated Filer  
Entity Small Business true  
Entity Emerging Growth Company true  
Entity Ex Transition Period false  
Entity Shell Company false  
Entity Common Stock, Shares Outstanding   52,443,348
Entity Central Index Key 0001814215  
Current Fiscal Year End Date --12-31  
Document Fiscal Year Focus 2025  
Document Fiscal Period Focus Q1  
Amendment Flag true  
Amendment Description Nuburu, Inc. (referred to herein as the "Company," "Nuburu," "we," "us," or "our") is filing this Amendment No. 1 on Form 10-Q (this "Amendment No. 1") to amend our Quarterly Report on Form 10-Q for the three ended March 31, 2025 initially filed with the Securities and Exchange Commission (the “SEC”) on May 20, 2025 ("Original 10-Q”). Background of RestatementThe purpose of this Amendment No. 1 is to restate amounts included in the Company's previously issued financial statements as of and for the three months ended March 31, 2025 to correct misstatements for (i) certain assumptions used to calculate the fair value of the Indigo Capital Convertible Notes, as defined and described in Note 8 to the condensed consolidated financial statements, accounted for under the fair value option that were not appropriate and (ii) the fair value of the Indigo Capital Convertible Notes that was not adjusted to fair value upon conversion into shares of common stock.The restatement had no impact on total net cash flows from operating, investing or financing activities. For additional information related to the restatement, see Note 15, “Restatement of Previously Issued Unaudited Interim Condensed Consolidated Financial Statements ” of the condensed consolidated financial statements. Additionally, Item 2, “Management’s Discussion and Analysis of Financial Condition and Results of Operations - Liquidity and Capital Resources” included in this Amendment No. 1 on Form 10-Q/A is being amended to reflect the effect of the restatement described above.The Company has attached to this Form 10-Q/A updated certifications executed as of the date of this Amendment No. 1 by the Principal Executive Officer and Principal Financial Officer as required by Sections 302 and 906 of the Sarbanes Oxley Act of 2002. These updated certifications are attached as Exhibits 31.1 and 32.1 to this Amendment.Internal Control ConsiderationsIn connection with the restatement, our management has assessed the effectiveness of our internal control over financial reporting. The Audit Committee of the Company's Board of Directors, with concurrence of management, has concluded that, in light of the errors described above, a material weakness existed in the Company's internal controls over financial reporting as of March 31, 2025. Management plans to enhance processes by increasing the number of accounting professionals with the necessary skill sets, providing ongoing training for key personnel, and designing and implementing appropriate risk assessment and internal control procedures. For a discussion of management's consideration of our disclosure controls and procedures, internal controls over financial reporting and the material weakness identified, see Item 4. Controls and Procedures of this Amendment No. 1 on Form 10-Q/A.