Document and Entity Information - shares |
6 Months Ended | |
|---|---|---|
Jun. 30, 2026 |
Aug. 12, 2026 |
|
| Document Type | 10-Q/A | |
| Document Quarterly Report | true | |
| Document Transition Report | false | |
| Document Period End Date | Jun. 30, 2026 | |
| 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 | 44 Cook Street | |
| Entity Address, Address Line Two | Suite 100 | |
| Entity Address, City or Town | Denver | |
| Entity Address, State or Province | CO | |
| Entity Address, Postal Zip Code | 80206 | |
| City Area Code | 303 | |
| Local Phone Number | 780-7389 | |
| 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 | false | |
| Entity Shell Company | false | |
| Entity Common Stock, Shares Outstanding | 9,262,346 | |
| Entity Central Index Key | 0001814215 | |
| Current Fiscal Year End Date | --12-31 | |
| Document Fiscal Year Focus | 2026 | |
| Document Fiscal Period Focus | Q2 | |
| 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 months ended June 30, 2026 initially filed with the Securities and Exchange Commission (the “SEC”) on August 14, 2026 ("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 and six months ended June 30, 2026 to correct a misstatement resulting from the omission of the value of certain assets from the calculation of the fair value of the Tekne Convertible Note Receivable, as defined and described in Note 6 to the condensed consolidated financial statements, which is accounted for under the fair value option.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 18, “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, 31.2, 31.3, 32.1, 32.2 and 32.3 to this Amendment No. 1.On September 1, 2026, the Company effected a 1-for-40 reverse stock split of its Common Stock (the “September 2026 Reverse Stock Split”). All share and per share amounts presented in Amendment No. 1 have been retroactively adjusted to reflect the September 2026 Reverse Stock Split for all periods presented.This Amendment No. 1 does not reflect events occurring after the filing of the Original 10-Q and does not modify or update any other disclosures therein, except as required to reflect the restatement described above and the September 2026 Reverse Stock Split.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 June 30, 2026. 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. |