Nuburu (BURU) 10-Q 9 Nov 23 2023 Q3 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	9 Months Ended
	Sep. 30, 2023	Nov. 03, 2023
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2023
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
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		35,570,461
Entity Central Index Key	0001814215
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2023
Document Fiscal Period Focus	Q3
Amendment Flag	false
Redeemable warrants, each whole warrant exercisable for one share of common stock at an exercise price of $11.50
Title of 12(b) Security	Redeemable warrants, each whole warrant exercisable for one share of Common Stock at an exercise price of $11.50
Trading Symbol	BURU WS
Security Exchange Name	NYSEAMER
Common Stock, par value $0.0001 per share [Member]
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	BURU
Security Exchange Name	NYSEAMER

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Current assets
Cash and cash equivalents	$ 1,626,730	$ 2,880,254
Accounts receivable, net	469,904	327,200
Inventories, net of allowance of $1,047,830 and $292,990, respectively	1,086,741	972,695
Deferred financing costs	65,000	4,258,515
Prepaid expenses and other current assets	579,244	46,737
Total current assets	3,827,619	8,485,401
Property and equipment, net	4,763,058	3,771,849
Construction in progress	59,672	188,912
Right-of-use assets	410,188	641,651
Other assets	34,359	34,359
TOTAL ASSETS	9,094,896	13,122,172
Current liabilities
Accounts payable	4,184,347	4,456,587
Accrued expenses	1,669,842	2,312,118
Current portion of operating lease liability	366,033	343,049
Contract liabilities	230,075	178,750
Convertible notes payable	0	7,300,000
Total current liabilities	6,450,297	14,590,504
Operating lease liability	95,409	373,907
Convertible notes payable, noncurrent	6,713,241	0
Warrant liabilities	334,216	0
TOTAL LIABILITIES	13,593,163	14,964,411
Commitments and Contingencies (Note 6)
Stockholders' Equity (Deficit)
Convertible preferred stock, $0.0001 par value; 50,000,000 shares authorized; 3,038,905 and 23,237,703 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	304	4,040
Common stock, $0.0001 par value; 250,000,000 shares authorized; 35,554,624 and 5,556,857 shares issued and outstanding at September 30, 2023 and December 31, 2022, respectively	3,555	1,077
Additional paid-in capital	72,649,712	59,344,952
Accumulated deficit	(77,151,838)	(61,192,308)
Total Stockholders' Equity (Deficit)	(4,498,267)	(1,842,239)
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY (DEFICIT)	$ 9,094,896	$ 13,122,172

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Allowances for inventory	$ 1,047,830	$ 292,990
Convertible preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Convertible preferred stock, shares authorized	50,000,000	50,000,000
Convertible preferred stock, shares issued	3,038,905	23,237,703
Convertible preferred stock, shares outstanding	3,038,905	23,237,703
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000
Common stock, shares issued	35,554,624	5,556,857
Common stock, shares outstanding	35,554,624	5,556,857

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue	$ 186,743	$ 868,153	$ 1,710,794	$ 1,005,528
Cost of revenue	1,115,703	1,832,036	4,813,404	3,653,980
Gross margin	(928,960)	(963,883)	(3,102,610)	(2,648,452)
Operating expenses:
Research and development	1,348,450	1,066,161	4,300,166	2,684,694
Selling and marketing	523,627	95,670	1,066,289	603,629
General and administrative	2,335,605	1,757,104	8,409,877	4,131,477
Total operating expenses	4,207,682	2,918,935	13,776,332	7,419,800
Loss from operations	(5,136,642)	(3,882,818)	(16,878,942)	(10,068,252)
Interest income	46,998	14,875	91,914	19,178
Interest expense	(162,765)	(55,276)	(175,149)	(57,490)
Other income, net	167,108	0	1,002,647	0
Loss before provision for income taxes	(5,085,301)	(3,923,219)	(15,959,530)	(10,106,564)
Provision for income taxes	0	0	0	0
Net loss and comprehensive loss	$ (5,085,301)	$ (3,923,219)	$ (15,959,530)	$ (10,106,564)
Net loss per share, basic	$ (0.14)	$ (0.71)	$ (0.5)	$ (1.86)
Net loss per share, diluted	$ (0.14)	$ (0.71)	$ (0.5)	$ (1.86)
Weighted-average common shares used to compute net loss per share attributable to common stockholders, basic	35,425,105	5,537,557	31,955,539	5,421,056
Weighted-average common shares used to compute net loss per share attributable to common stockholders, diluted	35,425,105	5,537,557	31,955,539	5,421,056

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY (DEFICIT) (UNAUDITED) - USD ($)		Total	Preferred Stock [Member]	Common Stock [Member]	Additional Paid-in Capital [Member]	Accumulated Deficit [Member]
Beginning Balance (in shares) at Dec. 31, 2021	[1]		23,196,296	5,153,286
Beginning Balance at Dec. 31, 2021		$ 9,588,075	$ 4,036	$ 999	$ 56,646,247	$ (47,063,207)
Issuance of Legacy Nuburu Series C preferred stock, shares	[1]		41,407
Issuance of Legacy Nuburu Series C preferred stock		188,890	$ 4		188,886
Issuance of Common Stock from option exercises, shares	[1]			370,395
Issuance of Common Stock from option exercises		107,860		$ 72	107,788
Stock-based compensation		69,455			69,455
Net loss		(2,287,794)				(2,287,794)
Ending Balance (in shares) at Mar. 31, 2022	[1]		23,237,703	5,523,681
Ending Balance at Mar. 31, 2022		7,666,486	$ 4,040	$ 1,071	57,012,376	(49,351,001)
Beginning Balance (in shares) at Dec. 31, 2021	[1]		23,196,296	5,153,286
Beginning Balance at Dec. 31, 2021		9,588,075	$ 4,036	$ 999	56,646,247	(47,063,207)
Net loss		(10,106,564)
Ending Balance (in shares) at Sep. 30, 2022	[1]		23,237,703	5,550,847
Ending Balance at Sep. 30, 2022		1,658,675	$ 4,040	$ 1,076	58,823,330	(57,169,771)
Beginning Balance (in shares) at Mar. 31, 2022	[1]		23,237,703	5,523,681
Beginning Balance at Mar. 31, 2022		7,666,486	$ 4,040	$ 1,071	57,012,376	(49,351,001)
Issuance of Common Stock from option exercises, shares	[1]			1,396
Issuance of Common Stock from option exercises		6,066			6,066
Stock-based compensation		1,197,233			1,197,233
Net loss		(3,895,551)				(3,895,551)
Ending Balance (in shares) at Jun. 30, 2022	[1]		23,237,703	5,525,077
Ending Balance at Jun. 30, 2022		4,974,234	$ 4,040	$ 1,071	58,215,675	(53,246,552)
Issuance of Common Stock from option exercises, shares	[1]			25,770
Issuance of Common Stock from option exercises		7,500		$ 5	7,495
Stock-based compensation		600,160			600,160
Net loss		(3,923,219)				(3,923,219)
Ending Balance (in shares) at Sep. 30, 2022	[1]		23,237,703	5,550,847
Ending Balance at Sep. 30, 2022		1,658,675	$ 4,040	$ 1,076	58,823,330	(57,169,771)
Beginning Balance (in shares) at Dec. 31, 2022	[1]		23,237,703	5,556,857
Beginning Balance at Dec. 31, 2022		(1,842,239)	$ 4,040	$ 1,077	59,344,952	(61,192,308)
Issuance of Common Stock and Series A preferred stock upon conversion of convertible notes in connection with the reverse recapitalization, (in shares)	[1]		1,361,787	1,361,787
Issuance of Common Stock and Series A preferred stock upon conversion of convertible notes in connection with the reverse recapitalization		11,575,286	$ 136	$ 136	11,575,014
Conversion of Legacy Nuburu convertible preferred stock into Common Stock in connection with the reverse recapitalization (in shares)	[1]		(23,237,703)	23,237,703
Conversion of Legacy Nuburu convertible preferred stock into Common Stock in connection with the reverse recapitalization			$ (4,040)	$ 2,323	1,717
Issuance of Common Stock and Series A preferred stock upon the reverse recapitalization, net of issuance costs (in shares)	[1]		1,481,666	3,233,745
Issuance of Common Stock and Series A preferred stock upon the reverse recapitalization, net of issuance costs		(3,257,525)	$ 148	$ (197)	(3,257,476)
Issuance of Common Stock and Series A preferred stock to satisfy certain reverse recapitalization costs (in shares)	[1]		195,452	195,452
Issuance of Common Stock and Series A preferred stock to satisfy certain reverse recapitalization costs			$ 20	$ 20	(40)
Recognition of Public Warrants upon the reverse recapitalization		(1,336,863)			(1,336,863)
Stock-based compensation		463,978			463,978
Net loss		(4,767,517)				(4,767,517)
Ending Balance (in shares) at Mar. 31, 2023	[1]		3,038,905	33,585,544
Ending Balance at Mar. 31, 2023		835,120	$ 304	$ 3,359	66,791,282	(65,959,825)
Beginning Balance (in shares) at Dec. 31, 2022	[1]		23,237,703	5,556,857
Beginning Balance at Dec. 31, 2022		$ (1,842,239)	$ 4,040	$ 1,077	59,344,952	(61,192,308)
Issuance of Common Stock from option exercises, shares		5,153
Issuance of Common Stock warrants in connection with the 2023 Note and Warrant Purchase Agreement (net of issuance cost of $160,345)		$ 2,511,759
Net loss		(15,959,530)
Ending Balance (in shares) at Sep. 30, 2023	[1]		3,038,905	35,554,624
Ending Balance at Sep. 30, 2023		(4,498,267)	$ 304	$ 3,555	72,649,712	(77,151,838)
Beginning Balance (in shares) at Mar. 31, 2023	[1]		3,038,905	33,585,544
Beginning Balance at Mar. 31, 2023		835,120	$ 304	$ 3,359	66,791,282	(65,959,825)
Issuance of Common Stock from option exercises, shares	[1]			5,153
Issuance of Common Stock from option exercises		6,999		$ 1	6,998
Issuance of Common Stock from releases of restricted stock units, shares	[1]			15,625
Issuance of Common Stock from releases of restricted stock units				$ 2	(2)
Issuance of Common Stock from the Lincoln Park Purchase Agreement, shares	[1]			1,681,898
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement		2,099,997		$ 167	2,099,830
Issuance of Common Stock warrants in connection with the 2023 Note and Warrant Purchase Agreement (net of issuance cost of $160,345)		2,351,414			2,351,414
Stock-based compensation		796,783			796,783
Net loss		(6,106,712)				(6,106,712)
Ending Balance (in shares) at Jun. 30, 2023	[1]		3,038,905	35,288,220
Ending Balance at Jun. 30, 2023		(16,399)	$ 304	$ 3,529	72,046,305	(72,066,537)
Issuance of Common Stock from releases of restricted stock units, shares	[1]			326,579
Issuance of Common Stock from releases of restricted stock units				$ 32	(32)
Restricted stock units used for tax withholdings	[1]			(60,175)
Restricted stock units used for tax withholdings, shares		(31,595)		$ (6)	(31,589)
Stock-based compensation		635,028			635,028
Net loss		(5,085,301)				(5,085,301)
Ending Balance (in shares) at Sep. 30, 2023	[1]		3,038,905	35,554,624
Ending Balance at Sep. 30, 2023		$ (4,498,267)	$ 304	$ 3,555	$ 72,649,712	$ (77,151,838)
[1] The number of shares of convertible preferred stock and common stock issued and outstanding prior to the Business Combination have been retroactively adjusted by the Exchange Ratio to give effect to the reverse recapitalization treatment of the Business Combination. See Note 1 - Description of Business and Note 3 - Reverse Capitalization for more information.

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY (DEFICIT) (Parenthetical)	3 Months Ended
	Jun. 30, 2023 USD ($)
Statement of Stockholders' Equity [Abstract]
Net of issuance cost	$ 160,345

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Cash Flows from Operating Activities:
Net loss	$ (15,959,530)	$ (10,106,564)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	369,971	380,539
Stock-based compensation	1,895,789	1,866,848
Change in fair value of warrant liabilities	(1,002,647)	0
Excess and obsolete inventory reserve adjustments	868,002	269,893
Inventory lower of cost and net realizable value adjustment	(113,162)	(548,190)
Changes in operating assets and liabilities:
Accounts receivable	(142,704)	(520,450)
Inventories	(957,916)	(381,503)
Prepaid expenses and other current assets	(492,507)	(13,181)
Operating lease right-of-use asset	231,463	218,076
Accounts payable	2,695,273	1,107,378
Accrued expenses	(447,024)	587,103
Contract liabilities	51,325	86,175
Operating lease liability	(255,514)	(233,960)
Net cash used in operating activities	(13,259,181)	(7,287,836)
Cash Flows from Investing Activities:
Purchase of property and equipment	(1,142,910)	(282,275)
Net cash used in investing activities	(1,142,910)	(282,275)
Cash Flows from Financing Activities:
Proceeds from issuance of Legacy Nuburu convertible promissory notes	4,100,000	5,300,000
Proceeds from issuance of convertible promissory notes and warrants	9,225,000	0
Proceeds from the exercise of stock options	6,999	121,426
Restricted stock units used for tax withholdings	(31,595)
Proceeds from the issuance of Legacy Nuburu preferred stock	0	188,890
Proceeds from reverse recapitalization	3,243,079
Proceeds from the issuance of preferred stock	5,000
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement	2,099,997
Payment of transaction costs related to the reverse recapitalization	(4,734,913)
Repayment of related party convertible promissory notes	(675,000)
Payment of offering costs related to the 2023 Note and Warrant Purchase Agreement	(25,000)
Payment of deferred financing costs	(65,000)
Net cash provided by financing activities	13,148,567	5,610,316
NET CHANGE IN CASH DURING THE PERIOD	(1,253,524)	(1,959,795)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	2,880,254	6,007,575
CASH AND CASH EQUIVALENTS - END OF PERIOD	1,626,730	4,047,780
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use assets obtained in exchange for new operating lease liabilities		934,583
Deferred financing costs included in accounts payable and accrued expenses		$ 2,834,802
Transaction costs related to the reverse recapitalization not yet paid	1,007,439
Convertible promissory notes and warrants issuance costs included in accounts payable and accrued expenses	160,345
Issuance of common stock upon conversion of preferred stock in connection with the reverse recapitalization	$ 11,575,286

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	9 Months Ended
	Sep. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1. BACKGROUND AND ORGANIZATION Nuburu, Inc. (“Nuburu” or the “Company”) and its wholly-owned subsidiary Nuburu Subsidiary, Inc., is a leading innovator in high-power, high-brightness blue laser technology that is focused on bringing breakthrough improvements to a broad range of high-value applications including welding and 3D printing. Nuburu was originally incorporated in Delaware on July 21, 2020 under the name Tailwind Acquisition Corp. (“Tailwind”) as a special purpose acquisition company, formed for the purpose of effecting an initial business combination with one or more target businesses. On September 9, 2020 (the “IPO Closing Date”), we consummated our initial public offering (the “IPO”). On January 31, 2023, we consummated a business combination with Nuburu Subsidiary, Inc. f/k/a Nuburu, Inc. (“Legacy Nuburu”), a privately held operating company which merged into our subsidiary Compass Merger Sub, Inc. (the “Business Combination”) and changed our name to “Nuburu, Inc.,” and we became the owner, directly or indirectly, of all of the equity interests of Nuburu Subsidiary, Inc. and its subsidiaries. In light of the fact that the Business Combination has closed and our ongoing business will be the business formerly operated by Legacy Nuburu, this business section primarily includes information regarding Legacy Nuburu’s business. Throughout the notes to the condensed consolidated financial statements, unless otherwise noted, the “Company,” “we,” “us” or “our” and similar terms refer to Legacy Nuburu prior to the consummation of the Business Combination, and Nuburu and its subsidiaries after the consummation of the Business Combination. Going Concern and Liquidity The Company devotes its efforts to business planning, research and development, and raising capital. The Company is an emerging growth company that has not yet achieved full commercialization and is expected to incur losses until it does. From inception through September 30, 2023, the Company has incurred operating losses and negative cash flows from operating activities. For the nine months ended September 30, 2023 and 2022, the Company has incurred operating losses, including net losses of $ 15,959,530 and $ 10,106,564, respectively, and the Company has an accumulated deficit of $ 77,151,838 as of September 30, 2023, which factors raise substantial doubt about the Company's ability to continue as a going concern. The Company expects to continue to expand our operations, including by investing in manufacturing, sales and marketing, research and development and infrastructure to support our growth. The Company anticipates that we will incur net losses for the foreseeable future and, even if we increase our revenue, there is no guarantee that we will ever become profitable. Until we can generate sufficient revenue to cover our operating expenses, working capital, and capital expenditures, we will rely on funds raised from the closing of the Business Combination, from the $ 9,225,000 of Convertible Notes and Warrants issued in June 2023, from the $ 11,400,000 of Legacy Nuburu convertible notes (the "Company Notes") issued prior to the Closing, from the Lincoln Park Purchase Agreement pursuant to which Lincoln Park has agreed to purchase from the Company, at the sole discretion of the Company, up to $ 100,000,000 of Common Stock from time to time over a 48-month period.. In accordance with the Lincoln Park Purchase Agreement, Lincoln Park has purchased, at the option of the Company, approximately $ 2,100,000 of Common Stock during the nine months ended September 30, 2023 but is not required to purchase shares if the Company's stock price falls below $ 1.00 per share. The Company plans to finance its operations with proceeds from the issuance and sale of equity securities or debt; however, there is no assurance that management's plans to obtain additional debt or equity financing will be successfully implemented or implemented on terms favorable to the Company. Certain Significant Risks and Uncertainties The Company’s current business activities consist of business planning, research and development efforts to design and develop high-power, high-brightness blue laser technology, and capital raising to finance the Company through full commercialization. The Company is subject to the risks associated with such activities, including the need to further develop its technology and its marketing and distribution channels; further develop its supply chain and manufacturing; and hire additional management and other key personnel. Successful completion of the Company’s development program and, ultimately, the attainment of profitable operations, are dependent upon future events, including its ability to access potential markets and secure long-term financing. As of the date of issuance of the financial statements, the Company’s operations have not been significantly impacted by the COVID-19 pandemic; however, the Company continues to monitor the situation. While the Company’s results of operations, cash flows and financial condition could be negatively impacted, the extent of the impact cannot be reasonably estimated at this time. The impact of the Russian invasion of Ukraine (and the related sanctions imposed by the United States and other countries) on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these financial statements. The Company’s future results of operations involve a number of risks and uncertainties. Factors that could affect the Company’s future operating results and cause actual results to vary materially from expectations include, but are not limited to, rapid technological change, competition from substitute products and larger companies, protection of proprietary technology, ability to maintain distributor relationships and dependence on key individuals.

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results, and cash flows for the periods presented. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023 or any future period. These unaudited condensed consolidated financial statements and their notes should be read in conjunction with the Company’s Annual Report on Form 10-K as filed with the SEC on March 31, 2023 and the audited financial statements of Legacy Nuburu for the years ended December 31, 2022 and 2021 included in the Amendment No. 1 to the Form 8-K filed with the SEC on March 31, 2023. Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. Significant Accounting Policies The significant accounting policies used in preparation of these condensed consolidated financial statements are disclosed in the notes to consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 filed with the SEC on March 31, 2023 and the audited financial statements of Legacy Nuburu for the years ended December 31, 2022 and 2021 included in the Amendment No. 1 to the Form 8-K filed with the SEC on March 31, 2023. The significant accounting policies have not changed significantly since those filings.

REVERSE RECAPITALIZATION

REVERSE RECAPITALIZATION	9 Months Ended
	Sep. 30, 2023
Reverse Recapitalization [Abstract]
REVERSE RECAPITALIZATION	NOTE 3. REVERSE RECAPITALIZATION On January 31, 2023, upon the consummation of the Business Combination, all holders of 10,782,091 issued and outstanding shares of Legacy Nuburu common stock and 40,392,723 issued and outstanding shares of Legacy Nuburu preferred stock received shares of Nuburu common stock at a deemed value of $ 10.00 per share after giving effect to the exchange ratios set forth below (the “Exchange Ratios”): Legacy Nuburu Class / Series Exchange Ratio Legacy Nuburu Common Stock ​ 0.515 Legacy Nuburu Series A Preferred Stock ​ 0.566 Legacy Nuburu Series A-1 Preferred Stock 0.599 Legacy Nuburu Series B Preferred Stock 0.831 Legacy Nuburu Series B-1 Preferred Stock 0.515 Legacy Nuburu Series C Preferred Stock ​ 1.146 This resulted in 31,323,904 shares of Nuburu Common Stock issued and outstanding as of the Closing and all holders of 7,132,467 issued and outstanding Legacy Nuburu equity awards received Nuburu equity awards covering 3,675,976 shares of Nuburu Common Stock at a deemed value of $ 10.00 per share after giving effect to the Exchange Ratios, based on the following events contemplated by the Business Combination Agreement: • the cancellation and conversion of all 40,392,723 issued and outstanding shares of Legacy Nuburu preferred stock into 23,237,703 shares of Nuburu Common Stock at the conversion rate as calculated pursuant to Legacy Nuburu's Certificate of Incorporation, multiplied by the Exchange Ratios at the date and time the Business Combination became effective (“Effective Time”); • the cancellation and conversion of all 10,782,091 issued and outstanding shares of Legacy Nuburu common stock into 5,556,857 shares of Nuburu Common Stock as adjusted by the Exchange Ratios; • the net exercise of all 4,000,000 outstanding warrants to purchase shares of Legacy Nuburu common stock immediately prior to the Effective Time in accordance with its terms and subsequent conversion into 1,167,557 shares of Nuburu Common Stock at the Effective Time; • the cancellation and conversion of all Legacy Nuburu Company Notes into shares of Legacy Nuburu common stock in accordance with its terms as of immediately prior to the Effective Time, which 2,642,239 shares were then outstanding as Legacy Nuburu common stock as of immediately prior to the Effective Time and subsequently converted into 1,361,787 shares of Nuburu Common Stock and 1,361,787 shares of Nuburu Series A preferred stock at the Effective Time; and • the cancellation and exchange of all 6,079,467 granted and outstanding vested and unvested Legacy Nuburu options, which became 3,133,270 Nuburu options exercisable for shares of Nuburu Common Stock with the same terms and vesting conditions except for a number of shares exercisable and the exercise price, each of which was adjusted by the Exchange Ratio; and • the cancellation and exchange of all 1,053,000 granted and outstanding vested and unvested Legacy Nuburu RSUs, which became 542,706 Nuburu RSUs for shares of Nuburu Common Stock with the same terms and vesting conditions except for the number of shares, which was adjusted by the Legacy Nuburu common stock Exchange Ratio. The other related events that occurred in connection with the Closing are summarized below: • Tailwind and the Tailwind Sponsor entered into a letter agreement (the “Sponsor Support and Forfeiture Agreement”), dated as of August 5, 2022 (as amended by the Amended and Restated Sponsor Support and Forfeiture Agreement, dated January 31, 2023). In connection with the Business Combination, the 8,355,393 Tailwind Sponsor Class B shares were forfeited other than 1,150,000 shares of Common Stock (of which, 150,000 shares were transferred to Nautilus Maser Fund, L.P. and 50,000 shares were transferred to Cohen & Company Capital Markets at Closing) and 650,000 shares of Series A preferred stock. Additionally, upon the Closing, the Sponsor cancelled the 9,700,000 Private Placement Warrants that were held by the Sponsor. • Tailwind, Legacy Nuburu and Lincoln Park entered into a purchase agreement pursuant to which Nuburu may direct Lincoln Park to purchase up to $ 100 million of Common Stock from time to time over a 48-month period, subject to certain limitations contained in the Lincoln Park Purchase Agreement. At the Closing, Nuburu issued 200,000 shares of Nuburu Common Stock to Lincoln Park. • Legacy Nuburu entered into an engagement letter with Anzu Partners on August 30, 2022 (the “Services Agreement”) relating to this arrangement pursuant to which Legacy Nuburu, in recognition of past Services, (i) agreed to pay $ 500,000 to Anzu Partners upon the closing of the Business Combination and (ii) issued a warrant with a strike price of $ 0.01 per share to Anzu Partners for 500,000 shares of Preferred Stock (the “Anzu Partners Warrant”). This warrant was exercised by Anzu Partners in connection with the Closing. After giving effect to the Business Combination as described above, the number of shares of Common Stock and Series A preferred stock issued and outstanding immediately following the consummation of the Business Combination was as follows: Common Shares Series A Tailwind public shares 316,188 — Tailwind Sponsor Class B shares 8,355,393 — Total shares of Tailwind common stock outstanding immediately prior to the Business Combination 8,671,581 — Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 1,150,000 shares of Common Stock and 650,000 shares of Series A Preferred Stock ( 7,205,393 ) — Tailwind Sponsor Series A Preferred Stock — 650,000 Tailwind public shares issuance of Series A Preferred Stock — 316,188 Legacy Nuburu shares 31,323,904 1,377,265 Lincoln Park Commitment Shares 200,000 — Anzu Warrant Shares — 500,000 Total shares of Nuburu Common Stock outstanding immediately after the Business Combination (1)(2) ​ 32,990,092 ​ 2,843,453 (1) Excludes 3,675,976 shares of Common Stock as of the Closing of the Business Combination to be reserved for potential future issuance upon the exercise of Nuburu options or settlement of Nuburu RSUs. (2) Excludes 16,710,785 Public Warrants issued and outstanding as of the Closing of the Business Combination. The Business Combination is accounted for as a reverse recapitalization in accordance with GAAP because Legacy Nuburu has been determined to be the accounting acquirer. Under this method of accounting, Tailwind, which is the legal acquirer, is treated as the accounting acquiree for financial reporting purposes and Legacy Nuburu, which is the legal acquiree, is treated as the accounting acquirer. Accordingly, the consolidated assets, liabilities and results of operations of Legacy Nuburu have become the historical financial statements of Nuburu, and Tailwind’s assets, liabilities and results of operations have been consolidated with Legacy Nuburu’s beginning on the acquisition date. For accounting purposes, the financial statements of Nuburu represent a continuation of the financial statements of Legacy Nuburu with the Business Combination being treated as the equivalent of Legacy Nuburu issuing stock for the net assets of Tailwind, accompanied by a recapitalization. The net assets of Tailwind are stated at historical costs and no goodwill or other intangible assets have been recorded. Operations prior to the Business Combination will be presented as those of Legacy Nuburu in future reports of Nuburu. Legacy Nuburu was determined to be the accounting acquirer based on evaluation of the following facts and circumstances: • Legacy Nuburu stockholders comprise a majority of the voting power of Nuburu; • The Nuburu board of directors consists only of members of the Legacy Nuburu board of directors or nominees selected by Legacy Nuburu; • Legacy Nuburu’s operations prior to the acquisition comprise the only ongoing operations of Nuburu; • Legacy Nuburu’s senior management comprises the senior management of Nuburu; • Nuburu has assumed the Legacy Nuburu name; and • Legacy Nuburu’s headquarters have become Nuburu’s headquarters. All periods prior to the Business Combination have been retrospectively adjusted using the Exchange Ratios for the equivalent number of shares outstanding immediately after the Closing to effect the reverse recapitalization. In connection with the Closing of the Business Combination, the Company received net proceeds from the Business Combination totaling $ 3.2 million, prior to deducting transaction and issuance costs. Legacy Nuburu’s total transaction expenses were approximately $ 3.2 million and Tailwind’s total transaction expenses were approximately $ 2.5 million after taking into account waivers of costs incurred by Legacy Nuburu and Tailwind.

BALANCE SHEET COMPONENTS

BALANCE SHEET COMPONENTS	9 Months Ended
	Sep. 30, 2023
Balance Sheet Related Disclosures [Abstract]
BALANCE SHEET COMPONENTS	NOTE 4. BALANCE SHEET COMPONENTS Inventories, Net Inventories, net as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Raw materials and supplies $ 1,333,199 $ 1,011,421 Work-in-process 506,894 ​ 15,213 Finished goods 294,478 ​ 239,051 Inventories, gross 2,134,571 ​ 1,265,685 Less: inventory reserve ( 1,047,830 ) ( 292,990 ) Inventories, net $ 1,086,741 ​ $ 972,695 The Company did no t record any lower of cost or net realizable value charges during the three or nine months ended September 30, 2023 and 2022, respectively. The Company did no t write down inventory due to scrap during the three months ended September 30, 2023 and 2022, respectively, and wrote down inventory due to scrap of $ 32,204 and $ 51,034 during the nine months ended September 30, 2023 and 2022, respectively. Property and Equipment, Net Property and equipment, net as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Machinery and equipment $ 6,120,307 $ 4,827,626 Leasehold improvements 898,666 ​ 810,248 Furniture and office equipment 205,897 ​ 180,747 Computer equipment and software 196,488 ​ 136,282 Property and equipment, gross 7,421,358 ​ 5,954,903 Less: accumulated depreciation and amortization ( 2,658,300 ) ( 2,183,054 ) Property and equipment, net $ 4,763,058 ​ $ 3,771,849 Depreciation and amortization expense related to property and equipment was $ 144,955 and $ 99,897 during the three months ended September 30, 2023 and 2022, respectively, and $ 369,971 and $ 380,539 during the nine months ended September 30, 2023 and 2022, respectively. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Prepaid insurance $ 245,367 $ — Prepaid equipment 198,600 ​ — Other prepaid assets 122,003 34,889 Other current assets 13,274 ​ 11,848 Total prepaid expenses and other current assets $ 579,244 ​ $ 46,737 Accrued Liabilities Accrued liabilities as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Accrued payroll and related benefits $ 660,454 $ 636,009 Accrued legal, accounting and professional fees 143,227 ​ 548,569 Accrued transaction costs related to the reverse recapitalization 503,600 651,818 Accrued taxes payable 66,959 108,516 Accrued interest 175,149 175,288 Other 120,453 ​ 191,918 Total accrued expenses $ 1,669,842 ​ $ 2,312,118

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 5. FAIR VALUE MEASUREMENTS Assets and liabilities recorded at fair value on a recurring basis in the balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1: Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2: Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3: Valuations based on unobservable inputs reflecting our own assumptions, consistent with reasonably available assumptions made by other market participants. These valuations require significant judgment. The assets’ or liabilities’ fair value measurement level within the fair value hierarchy is based on the lowest level of any input that is significant to the fair value measurement. The Company’s financial instruments that are carried at fair value consists of Level 1 assets and liabilities. Level 1 assets include highly liquid bank deposits and money market funds, which were not material as of September 30, 2023 and December 31, 2022. Level 1 liabilities include the Public Warrants and are classified as Level 1 due to the use of an observable market quote in an active market. The Company measured the fair value of the Public Warrants on the date of the Closing of the Business Combination based on the close price of the Public Warrant price. During the three and nine months ended September 30, 2023, no warrants were exercised. The gains and losses from re-measurement of Level 1 financial liabilities are recorded as part of other (expense) income, net in the condensed consolidated statements of operations and comprehensive loss. During the three and nine months ended September 30, 2023, the Company recorded a gain of $ 167,108 and $ 1,002,647 , respectively, related to the change in fair value of the Public Warrants from the Closing to the end of the period. There were no transfers between Level 1, Level 2 and Level 3 in any periods presented. The following table sets forth the fair value of the Company’s financial liabilities by level within the fair value hierarchy: ​ At September 30, 2023 ​ Level 1 Level 2 Level 3 Total Public Warrants $ 334,216 $ — ​ $ — ​ $ 334,216 The following table sets forth a summary of the changes in fair value of the Company’s Level 1 financial liabilities : ​ ​ Three months ended September 30, ​ Nine months ended September 30, 2023 2023 Fair value, beginning of period ​ $ 501,324 ​ $ — Recognition of Public Warrants upon the reverse recapitalization — 1,336,863 Change in fair value ​ ( 167,108 ) ​ ( 1,002,647 ) Fair value as of September 30, 2023 ​ $ 334,216 ​ $ 334,216

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6. COMMITMENTS AND CONTINGENCIES Operating Lease The Company leases office space in Centennial, Colorado under a noncancelable operating lease agreement. The Company leases and occupies approximately 27,900 square feet of office space. The original term of the leas e expires in December 2024 . In recognition of the ROU asset and the related lease liability as of September 30, 2023, the options to extend the lease term have not been included as the Company was not reasonably certain to exercise any such option. As of September 30, 2023 and September 30, 2022, the weighted-average remaining lease term was 1.3 years and 2.3 years, respectively, and the weighted-average discount rate used is 5.5 % and 5.5 %, respectively. During the three and nine months ended September 30, 2023 and September 30, 2022, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 Operating lease cost ​ $ 85,036 ​ $ 85,036 ​ $ 255,109 ​ $ 255,109 The Company recognized the following cash flow transactions arising from lease transactions: ​ ​ Nine Months Ended ​ 2023 2022 Cash paid for amounts included in the measurement of lease liabilities ​ $ 279,160 ​ $ 270,993 Right-of-use assets obtained in exchange for new operating lease liabilities — ​ 934,584 On September 30, 2023, the future payments and interest expense for the operating leases are as follows: Year Ending December 31, ​ Future Payments The remainder of 2023 ​ $ 93,053 2024 ​ 383,383 Total undiscounted cash flows 476,436 Less: imputed interest ( 14,994 ) Present value of lease liabilities ​ $ 461,442 Legal Proceedings In the normal course of business, the Company may become involved in legal proceedings. The Company will accrue a liability for legal proceedings when it is probable that a liability has been incurred and the amount can be reasonably estimated. Significant judgment is required to determine both probability and the estimated amount. When only a range of possible loss can be established, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. At September 30, 2023 and December 31, 2022, the Company was not involved in any material legal proceedings. Purchase Commitments As of September 30, 2023, the Company had $ 589,331 in outstanding firm purchase commitments to acquire inventory and research and development parts from suppliers for the Company's ongoing operations.

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 7. REVENUE The Company’s primary revenue-generating activity involves sales of high-powered lasers and and related installation services. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S. dollars. The following table presents revenue disaggregated by geography: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 United States ​ $ 186,743 ​ $ 733,903 ​ $ 1,423,809 $ 858,903 Asia — ​ — 116,485 — Europe ​ — ​ 134,250 ​ 170,500 146,625 Total ​ $ 186,743 ​ $ 868,153 ​ $ 1,710,794 $ 1,005,528 At contract inception, the Company assesses the goods or services promised within each contract and determines the performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes revenue for the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Determining the method and amount of revenue to recognize requires the Company to make judgments and estimates which include determining whether the performance obligation is satisfied over time or at a point in time, the selection of method to measure progress towards completion, and determining if the contract includes any variable consideration or material right elements. The Company’s primary performance obligations include product sales and installation services. Revenue for product sales is recognized when the customer obtains control of the product, which occurs at a point in time, and may be upon shipment or upon delivery based on the contractual shipping terms of a contract. Revenue for installation services is recognized over time, as the service is rendered. For this performance obligation, the Company has a right to consideration from customers that corresponds directly with the value to the customers of the Company's performance completed to date, and as such, the Company recognizes revenue in the amount to which it has a right to invoice the customer. Typically, invoices are issued upon shipment or completion of services, which varies based on the product and service duration. The Company allocates the transaction price based on the estimated relative standalone selling prices of the promised products or services underlying each performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved standard pricing related to the performance obligations. Special consideration is given to change orders. A change order will be treated as a separate contract if the additional goods or services are distinct. The payment terms and conditions in customer contracts vary. However, the Company typically does not have contracts with customers in which payment terms are greater than 90 days. As such, the Company does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays, is one year or less. Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of September 30, 2023 and December 31, 2022, were as follows: ​ Accounts Receivable ​ Contract Liabilities December 31, 2022 ​ $ 327,200 ​ $ 178,750 September 30, 2023 ​ 469,904 ​ 230,075 During the three months ended September 30, 2023 and 2022, the Company recognized nil and $ 84,270 of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively. During the nine months ended September 30, 2023 and 2022, the Company recognized $ 32,500 and nil of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively. The Company recognizes freight and shipping costs associated with outbound freight after control over a product has transferred to a customer, as a fulfillment cost and includes those costs in materials within cost of revenue. Revenue received from shipping and handling fees is reflected in net revenue. The Company's standard terms and conditions which are applicable to the Company's contracts covering the sale of its products include warranty provisions that provide assurance to its customers that the products will comply with agreed upon specifications, which is standard in the industry. The product warranty is accounted for in accordance with the guidelines under ASC 460-10, Guarantees. Therefore, losses from warranty obligations are accrued when the amount of loss can be reasonably estimated, and the information is available before the financial statements are issued or are available to be issued. The Company has determined that the nature, amount, timing, and uncertainty of revenue and cash flow are most significantly affected by their customer concentration, changes in technology, and adverse changes in the economy that may have an adverse impact on the ability of customers to contract with and pay the Company. Revenue from contracts with customers are disaggregated as follows: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 Revenue recognized at a point in time ​ $ 186,743 ​ $ 866,353 ​ $ 1,705,794 ​ $ 1,003,728 Revenue recognized over time ​ — ​ 1,800 ​ 5,000 ​ 1,800 Total ​ $ 186,743 ​ $ 868,153 ​ $ 1,710,794 ​ $ 1,005,528

CONVERTIBLE NOTES PAYABLE

CONVERTIBLE NOTES PAYABLE	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
CONVERTIBLE NOTES PAYABLE	NOTE 8. CONVERTIBLE NOTES PAYABLE Private Placement On June 12, 2023 and June 16, 2023, the Company entered into Note and Warrant Purchase Agreements (the “Purchase Agreements”) primarily with certain investors including existing investors (each, an “Investor”) for the sale of (i) convertible promissory notes (“Convertible Notes”) in the aggregate principal amount of $ 9,225,000 , and (ii) warrants (“Warrants," refer to Note 10, Warrants ) to purchase up to 11,518,895 shares of the Company’s common stock, par value $ 0.0001 per share (“Common Stock”) from the June 12, 2023 Purchase Agreement and up to 1,889,535 shares of Common Stock from the June 16, 2023 Purchase Agreement (the sale of the Convertible Notes and the Warrants together, the “Private Placement”). The Company intends to use the net proceeds (after deducting offering expenses of $ 160,345 ) from these two Purchase Agreements for general corporate purposes. The Convertible Notes are senior, unsecured obligations of the Company and bear interest at the rate of 7.0 % per annum and are payable on the earlier of June 23, 2026 or the occurrence of an Event of Default, as defined in the Convertible Notes. The Convertible Notes may be converted at any time following June 23, 2023 prior to the payment in full of the principal amount of the Convertible Notes at the Investor’s option. In the event of the Sale of the Company (as defined in the Convertible Notes), the outstanding principal amount of each Convertible Note, plus all accrued and unpaid interest not otherwise converted into equity securities pursuant to the terms of the Convertible Notes, shall (i) if the Investor so elects, be converted into equity securities pursuant to the terms of the Convertible Notes (the “Conversion Shares”) at a price equal to $ 0.688 (subject to appropriate adjustment from time to time for any stock dividend, stock split, combination of shares, reorganization, recapitalization, reclassification or other similar event) (the “Conversion Price”), or (ii) be due and payable immediately prior to the closing of such Sale of the Company, together with a premium equal to 150 % of the principal amount to be prepaid. The table below summarizes the sale of the Convertible Notes and Warrants to related parties. Investor ​ Principal Amount of Convertible Notes Wilson-Garling 2023 Family Trust (1) ​ $ 5,000,000 David Seldin (2) ​ 1,200,000 Eunomia, LP (3) 1,000,000 CST Global LLC (4) 100,000 Curtis N Maas Revocable Trust (5) 100,000 (1) Thomas J. Wilson, an affiliate of Wilson-Garling 2023 Family Trust, was a member of the Legacy Nuburu board of directors. (2) David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of Anzu Nuburu LLC, Anzu Nuburu II LLC, Anzu Nuburu III LLC and Anzu Nuburu V LLC (the "Anzu SPVs"), which at that time owned more than 5 % of Legacy Nuburu’s capital stock. (3) Ron Nicol, manager of Eunomia, LP, is the Chairman of the Company’s board of directors. (4) David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. (5) Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Legacy Nuburu Convertible Notes Over the course of multiple closings in March, August and December 2022 and January 2023, Legacy Nuburu issued and sold Company Notes payable to various investors with aggregate gross proceeds of $ 11,400,000 . The Company Notes accrued interest at a rate of 8 % per annum. The outstanding principal amount and all accrued and unpaid interest on the Company Notes (the “Conversion Amount”), immediately prior to the consummation of the Business Combination, automatically converted into 2,642,239 shares of Legacy Nuburu common stock that, upon consummation of the Business Combination, entitled the holders of the Company Notes to receive 1,361,787 shares of Common Stock, which was equal to (x) the Conversion Amount divided by (y) $ 8.50 . The table below summarizes the sale of the Company Notes to related parties. Noteholder ​ Principal Amount of Company Notes W-G Investments LLC (1) ​ $ 1,000,000 David Seldin (2) ​ 1,000,000 Ron Nicol (3) 1,000,000 CST Global LLC (4) 200,000 Curtis N Maas Revocable Trust (5) 150,000 Ake Almgren (6) 100,000 Thomas J. Wilson, an affiliate of W-G Investments LLC, was a member of the Legacy Nuburu board of directors. David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of the Anzu SPVs, which at that time owned more than 5 % of Legacy Nuburu’s capital stock. Ron Nicol is the Chairman of the Company’s board of directors and was a member of the Legacy Nuburu board of directors. David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Ake Almgren resigned as a member of the Company's board of directors effective as of May 19, 2023.

CONVERTIBLE PREFERRED STOCK

CONVERTIBLE PREFERRED STOCK	9 Months Ended
	Sep. 30, 2023
Equity [Abstract]
CONVERTIBLE PREFERRED STOCK	NOTE 9. CONVERTIBLE PREFERRED STOCK Legacy Nuburu Preferred Stock Financing In multiple closings in December 2021 and January 2022, Legacy Nuburu sold an aggregate of 1,166,372 shares of Legacy Nuburu Series C Preferred Stock, at a purchase price of $ 5.00 per share, for an aggregate purchase price of approximately $ 5.8 million. Series A Preferred Stock Ranking The Company’s Preferred Stock ranks senior to the Company’s Common Stock with respect to rights on the distribution of assets on any voluntary or involuntary liquidation, dissolution or winding up of the affairs of the Company. Dividends Holders of the Company’s Preferred Stock participate, on an as-converted basis (without regard to any conversion limitations) in all dividends paid to the holders of the Company’s Common Stock. Conversion Rights The Preferred Stock is convertible at any time into Common Stock at a conversion rate equal to $ 10.00 (subject to equitable adjustment in the event of a stock split, stock consolidation, subdivision or certain other events of a similar nature that increase or decrease the number of shares of Preferred Stock outstanding (the “Original Issuance Price”)) divided by the lesser of (i) $ 11.50 and (ii) the greater of (x) 115 % of the lowest volume-weighted average price per share of the Company’s Common Stock as displayed under the heading Bloomberg VWAP (the “VWAP”) for any consecutive ninety-trading day period prior to the calculation of such VWAP and (y) $ 5.00 , in each case subject to adjustment as set forth in the Certificate of Designations (the “Conversion Price”). Any conversion will be settled only in shares of Common Stock; provided, that, upon any conversion that would result in the holders beneficially owning greater than 9.99 % of the Company’s voting stock outstanding as of the conversion date or any individual holder beneficially owning Common Stock in excess of the maximum number of shares of Common Stock that could be issued to the holder without triggering a change of control under the applicable stock exchange listing rules, the excess, if any, of the conversion consideration otherwise payable upon such conversion shall be paid in cash, based on an amount per share of Common Stock equal to the last reported price per share of the Common Stock on the trading day immediately preceding the conversion date. Mandatory Conversion If the VWAP is greater than 200 % of the Conversion Price for any 20 trading days in a 30-day trading day period, the Company may elect to convert all, but not less than all, of the Preferred Stock then outstanding into the Company’s Common Stock at a conversion rate with respect to each share of Preferred Stock equal to the Original Issuance Price as of the date of such conversion divided by the then applicable Conversion Price. Voting Rights The holders of Preferred Stock are not entitled to vote at or receive notice of any meeting of stockholders, except the holders of Preferred Stock are entitled to certain consent rights on matters related to (i) the creation or authorization of the creation of any equity or debt securities of the Company that rank senior or equal to certain rights of the Preferred Stock and (ii) the authorization of any adverse change to the powers, preferences, or special rights of the Preferred Stock set forth in the Company’s Certificate of Incorporation or Bylaws, and shall have voting rights as required by law. Redemption On the second anniversary of the Closing Date, or January 31, 2025 (the “Test Date”), the Company is obligated to redeem the maximum portion of the Preferred Stock permitted by law in cash at an amount equal to the Original Issuance Price as of such date if the Conversion Price exceeds the VWAP. If, on the Test Date, the Conversion Price is equal to or less than the VWAP, the Company must convert all shares of Preferred Stock then outstanding into shares of the Company’s Common Stock at the then applicable Conversion Price. Notwithstanding the foregoing, the Company shall not be required to redeem any shares of Preferred Stock to the extent the Company does not have legally available funds to effect such redemption. The mandatory redemption and conversion provisions described herein are further subject to certain limitations detailed in the Certificate of Designations. Series A Preferred Stock Issuances The Company is authorized to issue 50,000,000 shares of preferred stock with a par value of $ 0.0001 per share with such designation, rights and preferences as may be determined from time to time by the Company’s board of directors. As of September 30, 2023 and December 31, 2022, there were 3,038,905 and 23,237,703 shares of preferred stock issued or outstanding, respectively. Upon the Closing of the Business Combination, all 23,237,703 shares of issued and outstanding convertible preferred stock were cancelled and converted into 23,237,703 shares of Legacy Nuburu common stock based upon the conversion rate as calculated pursuant to Legacy Nuburu's Certificate of Incorporation, multiplied by the Exchange Ratios at the Effective Time. Additionally, upon the Closing of the Business Combination, the cancellation and conversion of all Legacy Nuburu Company Notes into shares of Legacy Nuburu common stock in accordance with its terms as of immediately prior to the Effective Time resulted in the issuance of 2,642,239 shares which were then outstanding as Legacy Nuburu common stock as of immediately prior to the Effective Time and subsequently converted into 1,361,787 shares of Nuburu Common Stock and 1,361,787 shares of Nuburu Series A preferred stock at the Effective Time. As of the Closing, each Legacy Nuburu stockholder waived its right to participate in the Preferred Stock Issuance (for clarity, excluding any shares received as a result of the conversion of any Legacy Company Notes prior to the Closing, which were entitled to participate in the Preferred Stock Issuance). Legacy Nuburu stockholders were entitled to receive approximately 99 % of the Common Stock issued as merger consideration pursuant to the Business Combination Agreement agreed to waive such right by entering into the Stockholder Support Agreement (for clarity, excluding any shares received as a result of the conversion of any Legacy Company Notes). Those Legacy Nuburu stockholders who did not waive their right to participate resulted in the issuance of 15,478 shares of Nuburu Series A preferred stock at the Effective Time. Each Tailwind stockholder who did not redeem their shares received a share of Nuburu Series A preferred stock. This resulted in the issuance of 316,188 shares of Nuburu Series A preferred stock to those non-redeeming stockholders. Tailwind and the Tailwind Sponsor entered into the Sponsor Support and Forfeiture Agreement. In connection with the Business Combination, the 8,355,393 Founder Shares were forfeited other than 1,150,000 shares of Common Stock (of which, 150,000 shares were transferred to Nautilus Maser Fund, L.P. and 50,000 shares were transferred to Cohen & Company Capital Markets at Closing) and 650,000 shares of Series A preferred stock. Wilson Sonsini Goodrich & Rosati, Professional Corporation (“WSGR”) was engaged by Legacy Nuburu to act as its counsel for the Business Combination. As partial compensation for the services provided by WSGR to Legacy Nuburu in connection with the Business Combination, the Company agreed to issue to WSGR 195,452 shares of Common Stock and 195,452 shares of Preferred Stock pursuant to the terms of the Stock Purchase Agreement entered into by and between the Company and WSGR on March 10, 2023. The foregoing issuance was made in a transaction not involving a public offering pursuant to an exemption from the registration requirements of the Securities Act in reliance upon Section 4(a)(2) of the Securities Act or Regulation D promulgated under the Securities Act. Legacy Nuburu entered into an engagement letter with Anzu Partners on August 30, 2022 pursuant to which Legacy Nuburu, in recognition of past Services, (i) agreed to pay $ 500,000 to Anzu Partners upon the closing of the Business Combination and (ii) issued a warrant with a strike price of $ 0.01 per share to Anzu Partners for 500,000 shares of Preferred Stock (the “Anzu Partners Warrant”). This warrant was exercised by Anzu Partners in connection with the Closing and the $ 500,000 payment was made during the nine months ended September 30, 2023.

WARRANTS

WARRANTS	9 Months Ended
	Sep. 30, 2023
Warrant Liability [Abstract]
WARRANTS	NOTE 10. WARRANTS Equity Classified Common Stock Warrants In connection with the Private Placement discussed in Note 8 - Convertible Notes Payable , the Company issued Warrants to purchase up to 11,518,895 shares of the Company's Common Stock pursuant to the June 12, 2023 Purchase Agreement and 1,889,535 shares of Common Stock pursuant to the June 16, 2023 Purchase Agreement. The Warrants have an exercise price equal to $ 1.03 and expire on June 23, 2028 . As the Warrants were part of a bundled transaction, the gross proceeds from the Private Placement of $ 9,225,000 were allocated to Convertible Notes Payable and Warrants based on their respective relative fair value upon issuance. The aggregate fair value of the Warrants of $ 3,401,366 was estimated using the Black-Scholes option-pricing model with the following assumptions: ​ Upon Issuance Common Stock Warrants: ​ Expected term (in years) 5.0 Expected volatility 47.9 % Risk-free interest rate 4.0 % Expected dividend yield 0.0 % The allocated proceeds from the Warrants of $ 2,511,759 were recorded in additional paid-in capital in the condensed consolidated balance sheets. Liability Classified Public Warrants In connection with the closing of the Business Combination, Nuburu assumed the 16,710,785 Public Warrants outstanding on the date of Closing. As of September 30, 2023, all 16,710,785 Public Warrants remain outstanding. Each whole warrant entitles the registered holder to purchase one share of Common Stock at a price of $ 11.50 per share, subject to adjustment as discussed below, at any time commencing 30 days after the completion of the Business Combination. Pursuant to the Warrant Agreement, a warrant holder may exercise its warrants only for a whole number of shares of Common Stock. The warrants will expire five years after the completion of the Business Combination, at 5:00 p.m., New York City time, or earlier upon redemption or liquidation. Redemptions of warrants when the price of Common Stock equals or exceeds $ 18.00 — Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $ 0.01 per warrant; • upon not less than 30 days’ prior written notice of redemption to each warrant holder; and • if, and only if, the closing price of the Common Stock equals or exceeds $ 18.00 per share for any 20 trading days within a 30 -trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders. If and when the Public Warrants become redeemable by the Company, it may exercise its redemption right even if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. Redemption of warrants when the price per share of Common Stock equals or exceeds $ 10.00 — Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at $ 0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares based on the redemption date and the fair market value of the Common Stock; • if, and only if, the last reported sale price of the Common Stock equals or exceeds $ 10.00 per share (as adjusted per stock splits, stock dividends, reorganizations, reclassifications, recapitalizations and the like) for any 20 trading days within the 30 -trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders; and • if the closing price of the Common Stock for any 20 trading days within a 30 -trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders is less than $ 18.00 per share, the Private Placement Warrants must also be concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11. STOCK-BASED COMPENSATION As of September 30, 2023, the Company had an active stock-based incentive compensation plan and an employee stock purchase plan: the 2022 Equity Incentive Plan (the “2022 Plan”) and the 2022 Employee Stock Purchase Plan (the “ESPP”). All new equity compensation grants are issued under these two plans; however, outstanding awards previously issued under inactive plans will continue to vest and remain exercisable in accordance with the terms of the respective plans. The 2022 Plan provides for the grant of stock and stock-based awards including stock options, restricted stock, restricted stock units, performance awards, and stock appreciation rights. As of September 30, 2023, there are 4.1 million shares available for grant under the 2022 Plan and 0.4 million shares available for grant under the ESPP. Stock-Based Compensation Expense Total stock-based compensation expense recognized in the Company’s condensed consolidated statements of operations and comprehensive loss is classified as follows: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 Cost of revenue ​ $ 167,899 ​ $ 357,872 ​ $ 522,627 $ 754,770 Research and development 145,848 ​ 37,971 480,131 85,322 Selling and marketing 81,901 13,212 181,413 58,243 General and administrative ​ 239,380 ​ 191,105 ​ 711,618 968,513 Total stock-based compensation expense ​ $ 635,028 ​ $ 600,160 ​ $ 1,895,789 $ 1,866,848 The Company’s stock-based compensation expense is based on the value of the portion of stock-based payment awards that are ultimately expected to vest. During the three months ended September 30, 2023 and 2022, stock-based compensation relating to stock-based awards granted to consultants was $ 149,434 and $ 119,498 , respectively. During the nine months ended September 30, 2023 and 2022, stock-based compensation relating to stock-based awards granted to consultants was $ 411,602 and $ 841,021 , respectively. Restricted Stock Units The Company grants Restricted Stock Units ("RSUs") to its employees for their services with a liquidity event requirement. The RSUs granted to employees vest over a period of time from the grant date and are subject to the participants continuing service to the Company over the period. ​ ​ RSUs ​ Number of Shares Weighted Average Grant Date Fair Value Unvested at December 31, 2022 ​ 542,706 ​ $ 6.11 RSUs granted 887,997 $ 1.92 RSUs vested ( 342,204 ) $ 4.36 RSUs forfeited ( 132,446 ) $ 1.15 Unvested at September 30, 2023 956,053 $ 1.48 The total grant date fair value of RSUs awarded was $ 1,709,217 and $ 3,316,950 for the nine months ended September 30, 2023 and 2022, respectively. The total grant date fair value of RSUs vested was $ 1,490,805 and nil during the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023, total unrecognized stock-based compensation costs related to RSUs were $ 3,002,160 , which are expected to be recognized over a remaining weighted average period of 2.4 y ears. As of September 30, 2023, all of the RSUs are expected to vest. Stock Options The Company's outstanding stock options generally expire 10 years from the date of grant and are exercisable when the options vest, generally over four years , the majority of which vest at a rate of 25 % on the first anniversary of the grant date, with the remainder vesting ratably each month over the next three years . A summary of stock option activity is as follows: ​ Number of Stock Options Outstanding Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Options outstanding at December 31, 2022 ​ 3,133,270 ​ $ 4.35 ​ 7.9 ​ $ 5,484,316 Options granted 4,758,417 $ 0.50 Options exercised ( 5,153 ) $ 1.36 Options cancelled or forfeited ( 60,282 ) $ 5.06 Options outstanding at September 30, 2023 7,826,252 $ 2.01 8.8 $ 76,189 Options exercisable at September 30, 2023 2,378,672 $ 3.56 7.0 $ 19,239 Options vested and expected to vest at September 30, 2023 7,826,252 ​ $ 2.01 8.8 ​ $ 76,189 The weighted-average grant date fair value of options granted to employees and consultants was $ 0.50 and $ 1.44 per share for the nine months ended September 30, 2023 and 2022, respectively. Aggregate intrinsic value represents the difference between the estimated fair value of the underlying Common Stock and the exercise price of outstanding, in-the-money options. The aggregate intrinsic value of options exercised was $ 1,040 and $ 2,308,402 for the nine months ended September 30, 2023 and 2022, respectively. As of September 30, 2023, total unrecognized stock-based compensation cost related to stock options was $ 2,493,083 , which is expected to be recognized over a weighted-average period of 2.4 years. Determining the appropriate fair value of stock based awards requires the input of subjective assumptions including the fair value of the Company’s Common Stock, the expected life of the option, and expected stock price volatility. The Company used the Black Scholes option pricing model to value its stock option awards. The Company estimates the fair value of the options utilizing the Black-Scholes option pricing model, which is dependent upon several variables, including expected option term, expected volatility of the Company’s share price over the expected term, expected risk-free interest rate over the expected option term, and expected dividend yield rate over the expected option term, and actual forfeiture rates. A summary of the assumptions Legacy Nuburu utilized for option grants during the nine months ended September 30, 2023 and 2022, respectively, are as follows: ​ ​ Nine Months Ended September 30, ​ 2023 2022 Expected term (in years) ​ 1.0 - 5.0 ​ 5.0 Expected volatility 44.9 %- 47.4 % 36.0 % Risk-free interest rate 3.8 %- 5.4 % 2.2 % Expected dividend yield 0.0 % ​ 0.0 %

INCOME TAX

INCOME TAX	9 Months Ended
	Sep. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAX	NOTE 12. INCOME TAX Due to its current operating losses, the Company recorded zero income tax expense during the three and nine months ended September 30, 2023 and 2022. During these periods, the Company’s activities were limited to U.S. federal and state tax jurisdictions, as it does not have any significant foreign operations. Due to the Company’s history of cumulative losses and after considering all the available objective evidence, management concluded that it is not more likely than not that all of the Company’s net deferred tax assets will be realized in the future. Accordingly, the Company’s deferred tax assets, which include net operating loss (“NOL”) carryforwards and tax credits related primarily to research and development, continue to be subject to a valuation allowance as of September 30, 2023. The Company expects to continue to maintain a full valuation allowance until there is sufficient evidence to support recoverability of its deferred tax assets. Utilization of the NOL carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 and Section 383 of the Internal Revenue Code of 1986, as amended, and similar state provisions. Generally, in addition to certain entity reorganizations, the limitation applies when one or more "5-percent stockholders" increase their ownership, in the aggregate, by more than 50 percentage points over a 36-month time period testing period, or beginning the day after the most recent ownership change, if shorter. The Company has determined that a Section 382 change in ownership occurred during the three months ended September 30, 2023. As a result of this change in ownership, we expect that certain of the Company's NOLs may not be utilized in the future to offset future taxable income or tax liabilities. The amount of the annual limitation is determined based on the value of the Company immediately prior to the ownership change. However, due to the full valuation allowance recorded as of September 30, 2023, the limitation does not affect the Company's results of operations for the periods presented.

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NOTE 13. NET LOSS PER SHARE Diluted earnings per share (“EPS”) includes the dilutive effect of Common Stock equivalents and is computed using the weighted-average number of Common Stock and Common Stock equivalents outstanding during the reporting period. Diluted EPS for the three and nine months ended September 30, 2023 and 2022 excluded Common Stock equivalents because the effect of their inclusion would be anti-dilutive or would decrease the reported loss per share. The following table sets forth securities outstanding that could potentially dilute the calculation of diluted earnings per share: ​ ​ For the Nine Months Ended September 30, ​ 2023 2022 Stock options outstanding ​ 7,826,252 ​ 3,153,890 Warrants to purchase Common Stock - liability classified 16,710,785 — Warrants to purchase Common Stock - equity classified 13,408,430 1,167,557 Unvested restricted stock units 956,053 542,706 If-converted Common Stock from Series A Preferred Stock (1) 6,077,810 — If-converted Common Stock from convertible notes 13,426,430 — If-converted common shares from Legacy Nuburu convertible notes — 23,331 Total 58,405,760 ​ 4,887,484 (1) Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 10.00 divided by $ 5.00 , representing the maximum number of shares issuable to holders of Series A Preferred Stock.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended
	Sep. 30, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S.GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results, and cash flows for the periods presented. The results of operations for the three and nine months ended September 30, 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2023 or any future period. These unaudited condensed consolidated financial statements and their notes should be read in conjunction with the Company’s Annual Report on Form 10-K as filed with the SEC on March 31, 2023 and the audited financial statements of Legacy Nuburu for the years ended December 31, 2022 and 2021 included in the Amendment No. 1 to the Form 8-K filed with the SEC on March 31, 2023.
Principles of Consolidation	Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation.
Emerging Growth Company	Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Significant Accounting Policies	Significant Accounting Policies The significant accounting policies used in preparation of these condensed consolidated financial statements are disclosed in the notes to consolidated financial statements included in the Company’s Annual Report on Form 10-K for the fiscal year ended December 31, 2022 filed with the SEC on March 31, 2023 and the audited financial statements of Legacy Nuburu for the years ended December 31, 2022 and 2021 included in the Amendment No. 1 to the Form 8-K filed with the SEC on March 31, 2023. The significant accounting policies have not changed significantly since those filings.

REVERSE RECAPITALIZATION (Table

REVERSE RECAPITALIZATION (Tables)	9 Months Ended
	Sep. 30, 2023
Business Combinations [Abstract]
Schedule of Common Stock Exchange Ratios	On January 31, 2023, upon the consummation of the Business Combination, all holders of 10,782,091 issued and outstanding shares of Legacy Nuburu common stock and 40,392,723 issued and outstanding shares of Legacy Nuburu preferred stock received shares of Nuburu common stock at a deemed value of $ 10.00 per share after giving effect to the exchange ratios set forth below (the “Exchange Ratios”): Legacy Nuburu Class / Series Exchange Ratio Legacy Nuburu Common Stock ​ 0.515 Legacy Nuburu Series A Preferred Stock ​ 0.566 Legacy Nuburu Series A-1 Preferred Stock 0.599 Legacy Nuburu Series B Preferred Stock 0.831 Legacy Nuburu Series B-1 Preferred Stock 0.515 Legacy Nuburu Series C Preferred Stock ​ 1.146
Schedule of Number of Shares of Common Stock and Series A Preferred Stock Issued and Outstanding	After giving effect to the Business Combination as described above, the number of shares of Common Stock and Series A preferred stock issued and outstanding immediately following the consummation of the Business Combination was as follows: Common Shares Series A Tailwind public shares 316,188 — Tailwind Sponsor Class B shares 8,355,393 — Total shares of Tailwind common stock outstanding immediately prior to the Business Combination 8,671,581 — Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 1,150,000 shares of Common Stock and 650,000 shares of Series A Preferred Stock ( 7,205,393 ) — Tailwind Sponsor Series A Preferred Stock — 650,000 Tailwind public shares issuance of Series A Preferred Stock — 316,188 Legacy Nuburu shares 31,323,904 1,377,265 Lincoln Park Commitment Shares 200,000 — Anzu Warrant Shares — 500,000 Total shares of Nuburu Common Stock outstanding immediately after the Business Combination (1)(2) ​ 32,990,092 ​ 2,843,453 (1) Excludes 3,675,976 shares of Common Stock as of the Closing of the Business Combination to be reserved for potential future issuance upon the exercise of Nuburu options or settlement of Nuburu RSUs. (2) Excludes 16,710,785 Public Warrants issued and outstanding as of the Closing of the Business Combination.

BALANCE SHEET COMPONENTS (Table

BALANCE SHEET COMPONENTS (Tables)	9 Months Ended
	Sep. 30, 2023
Balance Sheet Related Disclosures [Abstract]
Schedule of Inventories	Inventories, net as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Raw materials and supplies $ 1,333,199 $ 1,011,421 Work-in-process 506,894 ​ 15,213 Finished goods 294,478 ​ 239,051 Inventories, gross 2,134,571 ​ 1,265,685 Less: inventory reserve ( 1,047,830 ) ( 292,990 ) Inventories, net $ 1,086,741 ​ $ 972,695
Schedule of Property and Equipment, Net	Property and equipment, net as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Machinery and equipment $ 6,120,307 $ 4,827,626 Leasehold improvements 898,666 ​ 810,248 Furniture and office equipment 205,897 ​ 180,747 Computer equipment and software 196,488 ​ 136,282 Property and equipment, gross 7,421,358 ​ 5,954,903 Less: accumulated depreciation and amortization ( 2,658,300 ) ( 2,183,054 ) Property and equipment, net $ 4,763,058 ​ $ 3,771,849
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Prepaid insurance $ 245,367 $ — Prepaid equipment 198,600 ​ — Other prepaid assets 122,003 34,889 Other current assets 13,274 ​ 11,848 Total prepaid expenses and other current assets $ 579,244 ​ $ 46,737
Schedule of Accrued Liabilities	Accrued liabilities as of September 30, 2023 and December 31, 2022 consisted of the following: ​ September 30, December 31, Accrued payroll and related benefits $ 660,454 $ 636,009 Accrued legal, accounting and professional fees 143,227 ​ 548,569 Accrued transaction costs related to the reverse recapitalization 503,600 651,818 Accrued taxes payable 66,959 108,516 Accrued interest 175,149 175,288 Other 120,453 ​ 191,918 Total accrued expenses $ 1,669,842 ​ $ 2,312,118

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended
	Sep. 30, 2023
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Liabilities	The following table sets forth the fair value of the Company’s financial liabilities by level within the fair value hierarchy: ​ At September 30, 2023 ​ Level 1 Level 2 Level 3 Total Public Warrants $ 334,216 $ — ​ $ — ​ $ 334,216
Schedule of Changes in Fair Value of Financial Liabilities	The following table sets forth a summary of the changes in fair value of the Company’s Level 1 financial liabilities : ​ ​ Three months ended September 30, ​ Nine months ended September 30, 2023 2023 Fair value, beginning of period ​ $ 501,324 ​ $ — Recognition of Public Warrants upon the reverse recapitalization — 1,336,863 Change in fair value ​ ( 167,108 ) ​ ( 1,002,647 ) Fair value as of September 30, 2023 ​ $ 334,216 ​ $ 334,216

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended
	Sep. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
Summary of Lease Cost	During the three and nine months ended September 30, 2023 and September 30, 2022, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 Operating lease cost ​ $ 85,036 ​ $ 85,036 ​ $ 255,109 ​ $ 255,109
Summary of Cash Flow Transactions Arising from Lease Transaction	The Company recognized the following cash flow transactions arising from lease transactions: ​ ​ Nine Months Ended ​ 2023 2022 Cash paid for amounts included in the measurement of lease liabilities ​ $ 279,160 ​ $ 270,993 Right-of-use assets obtained in exchange for new operating lease liabilities — ​ 934,584
Summary of Future Payments and Interest Expense for Operating Lease	On September 30, 2023, the future payments and interest expense for the operating leases are as follows: Year Ending December 31, ​ Future Payments The remainder of 2023 ​ $ 93,053 2024 ​ 383,383 Total undiscounted cash flows 476,436 Less: imputed interest ( 14,994 ) Present value of lease liabilities ​ $ 461,442

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended
	Sep. 30, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Revenue Disaggregated by Geography	The following table presents revenue disaggregated by geography: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 United States ​ $ 186,743 ​ $ 733,903 ​ $ 1,423,809 $ 858,903 Asia — ​ — 116,485 — Europe ​ — ​ 134,250 ​ 170,500 146,625 Total ​ $ 186,743 ​ $ 868,153 ​ $ 1,710,794 $ 1,005,528
Schedule of Accounts Receivable and Contract Liabilities	Accounts receivable and contract liabilities as of September 30, 2023 and December 31, 2022, were as follows: ​ Accounts Receivable ​ Contract Liabilities December 31, 2022 ​ $ 327,200 ​ $ 178,750 September 30, 2023 ​ 469,904 ​ 230,075
Schedule of Revenue from Contracts With Customers	Revenue from contracts with customers are disaggregated as follows: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 Revenue recognized at a point in time ​ $ 186,743 ​ $ 866,353 ​ $ 1,705,794 ​ $ 1,003,728 Revenue recognized over time ​ — ​ 1,800 ​ 5,000 ​ 1,800 Total ​ $ 186,743 ​ $ 868,153 ​ $ 1,710,794 ​ $ 1,005,528

CONVERTIBLE NOTES PAYABLE (Tabl

CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended
	Sep. 30, 2023
Debt Disclosure [Abstract]
Summary of Convertible Notes and Warrants Sold to Related Parties	The table below summarizes the sale of the Convertible Notes and Warrants to related parties. Investor ​ Principal Amount of Convertible Notes Wilson-Garling 2023 Family Trust (1) ​ $ 5,000,000 David Seldin (2) ​ 1,200,000 Eunomia, LP (3) 1,000,000 CST Global LLC (4) 100,000 Curtis N Maas Revocable Trust (5) 100,000 (1) Thomas J. Wilson, an affiliate of Wilson-Garling 2023 Family Trust, was a member of the Legacy Nuburu board of directors. (2) David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of Anzu Nuburu LLC, Anzu Nuburu II LLC, Anzu Nuburu III LLC and Anzu Nuburu V LLC (the "Anzu SPVs"), which at that time owned more than 5 % of Legacy Nuburu’s capital stock. (3) Ron Nicol, manager of Eunomia, LP, is the Chairman of the Company’s board of directors. (4) David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. (5) Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors.
Summary of Sale of Company Notes to Related Parties	The table below summarizes the sale of the Company Notes to related parties. Noteholder ​ Principal Amount of Company Notes W-G Investments LLC (1) ​ $ 1,000,000 David Seldin (2) ​ 1,000,000 Ron Nicol (3) 1,000,000 CST Global LLC (4) 200,000 Curtis N Maas Revocable Trust (5) 150,000 Ake Almgren (6) 100,000 Thomas J. Wilson, an affiliate of W-G Investments LLC, was a member of the Legacy Nuburu board of directors. David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of the Anzu SPVs, which at that time owned more than 5 % of Legacy Nuburu’s capital stock. Ron Nicol is the Chairman of the Company’s board of directors and was a member of the Legacy Nuburu board of directors. David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Ake Almgren resigned as a member of the Company's board of directors effective as of May 19, 2023.

WARRANTS (Tables)

WARRANTS (Tables)	9 Months Ended
	Sep. 30, 2023
Common Stock Warrant [Member]
Warrants and Rights Note Disclosure [Abstract]
Schedule of Aggregate Fair value of Warrants	The aggregate fair value of the Warrants of $ 3,401,366 was estimated using the Black-Scholes option-pricing model with the following assumptions: ​ Upon Issuance Common Stock Warrants: ​ Expected term (in years) 5.0 Expected volatility 47.9 % Risk-free interest rate 4.0 % Expected dividend yield 0.0 %

STOCK-BASED COMPENSATION (Table

STOCK-BASED COMPENSATION (Tables)	9 Months Ended
	Sep. 30, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Stock-Based Compensation Expense	Total stock-based compensation expense recognized in the Company’s condensed consolidated statements of operations and comprehensive loss is classified as follows: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2023 2022 2023 2022 Cost of revenue ​ $ 167,899 ​ $ 357,872 ​ $ 522,627 $ 754,770 Research and development 145,848 ​ 37,971 480,131 85,322 Selling and marketing 81,901 13,212 181,413 58,243 General and administrative ​ 239,380 ​ 191,105 ​ 711,618 968,513 Total stock-based compensation expense ​ $ 635,028 ​ $ 600,160 ​ $ 1,895,789 $ 1,866,848
Schedule of Restricted Stock Units	The Company grants Restricted Stock Units ("RSUs") to its employees for their services with a liquidity event requirement. The RSUs granted to employees vest over a period of time from the grant date and are subject to the participants continuing service to the Company over the period. ​ ​ RSUs ​ Number of Shares Weighted Average Grant Date Fair Value Unvested at December 31, 2022 ​ 542,706 ​ $ 6.11 RSUs granted 887,997 $ 1.92 RSUs vested ( 342,204 ) $ 4.36 RSUs forfeited ( 132,446 ) $ 1.15 Unvested at September 30, 2023 956,053 $ 1.48
Summary of Stock Options Activity	A summary of stock option activity is as follows: ​ Number of Stock Options Outstanding Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Options outstanding at December 31, 2022 ​ 3,133,270 ​ $ 4.35 ​ 7.9 ​ $ 5,484,316 Options granted 4,758,417 $ 0.50 Options exercised ( 5,153 ) $ 1.36 Options cancelled or forfeited ( 60,282 ) $ 5.06 Options outstanding at September 30, 2023 7,826,252 $ 2.01 8.8 $ 76,189 Options exercisable at September 30, 2023 2,378,672 $ 3.56 7.0 $ 19,239 Options vested and expected to vest at September 30, 2023 7,826,252 ​ $ 2.01 8.8 ​ $ 76,189
Summary of Assumptions Utilized for Option Grants	A summary of the assumptions Legacy Nuburu utilized for option grants during the nine months ended September 30, 2023 and 2022, respectively, are as follows: ​ ​ Nine Months Ended September 30, ​ 2023 2022 Expected term (in years) ​ 1.0 - 5.0 ​ 5.0 Expected volatility 44.9 %- 47.4 % 36.0 % Risk-free interest rate 3.8 %- 5.4 % 2.2 % Expected dividend yield 0.0 % ​ 0.0 %

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended
	Sep. 30, 2023
Earnings Per Share [Abstract]
Schedule of Calculating Diluted Earnings Per Share	The following table sets forth securities outstanding that could potentially dilute the calculation of diluted earnings per share: ​ ​ For the Nine Months Ended September 30, ​ 2023 2022 Stock options outstanding ​ 7,826,252 ​ 3,153,890 Warrants to purchase Common Stock - liability classified 16,710,785 — Warrants to purchase Common Stock - equity classified 13,408,430 1,167,557 Unvested restricted stock units 956,053 542,706 If-converted Common Stock from Series A Preferred Stock (1) 6,077,810 — If-converted Common Stock from convertible notes 13,426,430 — If-converted common shares from Legacy Nuburu convertible notes — 23,331 Total 58,405,760 ​ 4,887,484 (1) Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 10.00 divided by $ 5.00 , representing the maximum number of shares issuable to holders of Series A Preferred Stock.

BACKGROUND AND ORGANIZATION - A

BACKGROUND AND ORGANIZATION - Additional Information (Details) - USD ($)	1 Months Ended	3 Months Ended						9 Months Ended		11 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2023	Sep. 30, 2022	Jan. 31, 2023	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Net loss		$ (5,085,301)	$ (6,106,712)	$ (4,767,517)	$ (3,923,219)	$ (3,895,551)	$ (2,287,794)	$ (15,959,530)	$ (10,106,564)
Accumulated deficit		$ (77,151,838)						(77,151,838)			$ (61,192,308)
Proceeds from issuance of convertible notes and warrants, gross	$ 9,225,000
Funds raised from business combination	11,400,000									$ 11,400,000
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement								2,099,997
Common stock issued for acquisition			$ 2,099,997
Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement	$ 100,000,000
Lincoln Park [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued for acquisition								$ 2,100,000
Lincoln Park [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Share price required for acquision		$ 1						$ 1

REVERSE RECAPITALIZATION - Addi

REVERSE RECAPITALIZATION - Additional Information (Details) - USD ($)				3 Months Ended			9 Months Ended	11 Months Ended
		Jan. 31, 2023	Aug. 30, 2022	Mar. 31, 2023		Mar. 31, 2022	Sep. 30, 2023	Jan. 31, 2023	Jun. 30, 2023	Jan. 30, 2023	Dec. 31, 2022	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021
Business Acquisition [Line Items]
Common stock, shares issued		31,323,904					35,554,624	31,323,904			5,556,857
Common stock, shares outstanding		31,323,904					35,554,624	31,323,904			5,556,857
Preferred stock, shares issued							3,038,905				23,237,703
Preferred stock, shares outstanding							3,038,905				23,237,703
Granted, outstanding vested and unvested shares, options							7,826,252				3,133,270
Options, exercisable							2,378,672
Warrant with strike price							$ 1.03
Proceeds from reverse recapitalization							$ 3,243,079
Restricted Stock Units (RSUs) [Member]
Business Acquisition [Line Items]
Granted, outstanding vested and unvested shares, RSUs							956,053				542,706
Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Business Acquisition [Line Items]
Common stock, shares outstanding		1,150,000						1,150,000
Sponsor shares forfeited		8,355,393
Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Nautilus Maser Fund, L.P. [Member]
Business Acquisition [Line Items]
Shares transferred		150,000
Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Cohen & Company Capital Markets [Member]
Business Acquisition [Line Items]
Shares transferred		50,000
Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Private Placement | Sponsor
Business Acquisition [Line Items]
Cancellation of warrants		9,700,000
Services Agreement With Anzu Partners [Member]
Business Acquisition [Line Items]
Number of outstanding warrants to purchase shares			500,000
Payment to business combination			$ 500,000
Warrant with strike price			$ 0.01
Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Preferred stock, shares issued							3,038,905				23,237,703
Preferred stock, shares outstanding		650,000					3,038,905	650,000			23,237,703
Conversion of shares		1,361,787
Series A Preferred Stock [Member] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Business Acquisition [Line Items]
Preferred stock, shares outstanding		650,000						650,000
Common Stock [Member]
Business Acquisition [Line Items]
Common stock deemed value per share		$ 10						$ 10
Equity awards, shares outstanding	[1]			33,585,544		5,523,681	35,554,624		35,288,220		5,556,857	5,550,847	5,525,077	5,153,286
Equity awards, shares		3,675,976
Conversion of preferred stock in to common stock		23,237,703						23,237,703
Conversion of stock		5,556,857
Common stock after conversion		1,167,557
Conversion of shares		1,361,787		1,361,787	[1]			1,361,787
Options, exercisable		3,133,270						3,133,270
Common Stock [Member] | Restricted Stock Units (RSUs) [Member]
Business Acquisition [Line Items]
Granted, outstanding vested and unvested shares, RSUs		542,706						542,706
Preferred Stock [Member]
Business Acquisition [Line Items]
Equity awards, shares outstanding	[1]			3,038,905		23,237,703	3,038,905		3,038,905		23,237,703	23,237,703	23,237,703	23,196,296
Equity awards, shares	[1]					41,407
Conversion of shares	[1]			1,361,787
Preferred Stock [Member] | Services Agreement With Anzu Partners [Member]
Business Acquisition [Line Items]
Number of outstanding warrants to purchase shares			500,000
Legacy Nuburu [Member]
Business Acquisition [Line Items]
Common stock, shares issued		10,782,091						10,782,091
Common stock, shares outstanding		10,782,091						10,782,091		2,642,239
Preferred stock, shares issued		40,392,723						40,392,723
Preferred stock, shares outstanding		40,392,723						40,392,723
Equity awards, shares issued		7,132,467						7,132,467
Equity awards, shares outstanding		7,132,467						7,132,467
Granted, outstanding vested and unvested shares, options										6,079,467
Transaction expenses							$ 3,200,000
Legacy Nuburu [Member] | Restricted Stock Units (RSUs) [Member]
Business Acquisition [Line Items]
Granted, outstanding vested and unvested shares, RSUs										1,053,000
Legacy Nuburu [Member] | Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Preferred stock, shares issued		15,478						15,478
Legacy Nuburu [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Common stock deemed value per share		$ 10						$ 10
Number of outstanding warrants to purchase shares										4,000,000
Conversion of shares								2,642,239
Tailwind [Member]
Business Acquisition [Line Items]
Transaction expenses							$ 2,500,000
Tailwind [Member] | Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Preferred stock, shares issued		316,188						316,188
Tailwind [Member] | Class B Common Stock [Member] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Business Acquisition [Line Items]
Sponsor shares forfeited		8,355,393
Lincoln Park [Member] | Purchase Agreement [Member]
Business Acquisition [Line Items]
Stock repurchase program, period in force		48 months
Number of share issued		200,000
Lincoln Park [Member] | Purchase Agreement [Member] | Maximum
Business Acquisition [Line Items]
Purchase of common stock		$ 100,000,000						$ 100,000,000
[1] The number of shares of convertible preferred stock and common stock issued and outstanding prior to the Business Combination have been retroactively adjusted by the Exchange Ratio to give effect to the reverse recapitalization treatment of the Business Combination. See Note 1 - Description of Business and Note 3 - Reverse Capitalization for more information.

REVERSE RECAPITALIZATION - Sche

REVERSE RECAPITALIZATION - Schedule of Common Stock Exchange Ratios (Details) - Legacy Nuburu [Member]	Jan. 31, 2023
Common Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.515
Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.566
Series A-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.599
Series B Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.831
Series B-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.515
Series C Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	1.146

REVERSE RECAPITALIZATION - Sc_2

REVERSE RECAPITALIZATION - Schedule of Number of Shares of Common Stock and Series A Preferred Stock Issued and Outstanding (Details) - shares	Jan. 31, 2023	Jan. 30, 2023
Common Stock [Member]
Business Acquisition [Line Items]
Total shares of Nuburu Common Stock outstanding immediately after the Business Combination	32,990,092
Common Stock [Member] | Tailwind [Member]
Business Acquisition [Line Items]
Public shares		316,188
Total shares of Tailwind common stock outstanding immediately prior to the Business Combination		8,671,581
Common Stock [Member] | Legacy Nuburu's [Member]
Business Acquisition [Line Items]
Legacy Nuburu shares	31,323,904
Common Stock [Member] | Lincoln Park [Member]
Business Acquisition [Line Items]
Lincoln Park Commitment Shares	200,000
Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Total shares of Nuburu Common Stock outstanding immediately after the Business Combination	2,843,453
Series A Preferred Stock [Member] | Tailwind [Member]
Business Acquisition [Line Items]
Public shares	316,188
Sponsor shares	650,000
Series A Preferred Stock [Member] | Legacy Nuburu's [Member]
Business Acquisition [Line Items]
Legacy Nuburu shares	1,377,265
Series A Preferred Stock [Member] | Anzu Partners [Member]
Business Acquisition [Line Items]
Anzu Warrant Shares	500,000
Class B Common Stock [Member] | Tailwind [Member]
Business Acquisition [Line Items]
Sponsor shares		8,355,393
Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 1,150,000 shares of Common Stock and 650,000 shares of Series A Preferred Stock	7,205,393

REVERSE RECAPITALIZATION - Sc_3

REVERSE RECAPITALIZATION - Schedule of Number of Shares of Common Stock and Series A Preferred Stock Issued and Outstanding (Parenthetical) (Details) - shares	Sep. 30, 2023	Jan. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Common stock, shares outstanding	35,554,624	31,323,904	5,556,857
Preferred stock, shares outstanding	3,038,905		23,237,703
Common Stock [Member]
Business Acquisition [Line Items]
Common stock reserved for potential future issuance		3,675,976
Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Business Acquisition [Line Items]
Common stock, shares outstanding		1,150,000
Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Preferred stock, shares outstanding	3,038,905	650,000	23,237,703
Series A Preferred Stock [Member] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Business Acquisition [Line Items]
Preferred stock, shares outstanding		650,000
Public Warrants [Member]
Business Acquisition [Line Items]
Class of warrant or right outstanding	16,710,785	16,710,785

BALANCE SHEET COMPONENTS - Addi

BALANCE SHEET COMPONENTS - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Balance Sheet Related Disclosures [Abstract]
Write-down of inventory	$ 0	$ 0	$ 0	$ 0
Scrap inventory written down	0	0	32,204	51,034
Depreciation and amortization	$ 144,955	$ 99,897	$ 369,971	$ 380,539

BALANCE SHEET COMPONENTS - Sche

BALANCE SHEET COMPONENTS - Schedule of Inventories (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 1,333,199	$ 1,011,421
Work-in-process	506,894	15,213
Finished goods	294,478	239,051
Inventories, gross	2,134,571	1,265,685
Less: inventory reserve	(1,047,830)	(292,990)
Inventories, net	$ 1,086,741	$ 972,695

BALANCE SHEET COMPONENTS - Sc_2

BALANCE SHEET COMPONENTS - Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 7,421,358	$ 5,954,903
Less: accumulated depreciation and amortization	(2,658,300)	(2,183,054)
Property and equipment, net	4,763,058	3,771,849
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	6,120,307	4,827,626
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	898,666	810,248
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	205,897	180,747
Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 196,488	$ 136,282

BALANCE SHEET COMPONENTS - Sc_3

BALANCE SHEET COMPONENTS - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid insurance	$ 245,367
Prepaid equipment	198,600
Other prepaid assets	122,003	$ 34,889
Other current assets	13,274	11,848
Total prepaid expenses and other current assets	$ 579,244	$ 46,737

BALANCE SHEET COMPONENTS - Sc_4

BALANCE SHEET COMPONENTS - Schedule of Accrued Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Accrued payroll and related benefits	$ 660,454	$ 636,009
Accrued legal, accounting and professional fees	143,227	548,569
Accrued transaction costs related to the reverse recapitalization	503,600	651,818
Accrued taxes payable	66,959	108,516
Accrued interest	175,149	175,288
Other	120,453	191,918
Total accrued liabilities	$ 1,669,842	$ 2,312,118

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Exercise of warrants	0	0
Public Warrants
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Adjustment of Warrants	$ 167,108	$ 1,002,647

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Financial Liabilities (Details) - Recurring - Public Warrants	Sep. 30, 2023 USD ($)
FAIR VALUE MEASUREMENTS
Public Warrants	$ 334,216
Level 1
FAIR VALUE MEASUREMENTS
Public Warrants	$ 334,216

FAIR VALUE MEASUREMENTS - Sch_2

FAIR VALUE MEASUREMENTS - Schedule of Changes in Fair Value of Financial Liabilities (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Mar. 31, 2023	Sep. 30, 2023
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Recognition of Public Warrants upon the reverse recapitalization		$ (1,336,863)
Level 1 | Public Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value beginning	$ 501,324
Recognition of Public Warrants upon the reverse recapitalization			$ 1,336,863
Change in fair value	$ (167,108)		$ (1,002,647)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)		Other Nonoperating Income (Expense)
Fair value ending	$ 334,216		$ 334,216

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details)	9 Months Ended
	Sep. 30, 2023 USD ($) ft²	Sep. 30, 2022
COMMITMENTS AND CONTINGENCIES
Operating lease weighted-average remaining lease term	1 year 3 months 18 days	2 years 3 months 18 days
Operating lease weighted-average discount rate	5.50%	5.50%
Purchase commitment | $	$ 589,331
COLORADO [Member] | Office Building [Member]
COMMITMENTS AND CONTINGENCIES
Area of land | ft²	27,900
Operating lease month of expiry	2024-12

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Summary of Lease Cost (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 85,036	$ 85,036	$ 255,109	$ 255,109

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Summary of Cash Flow Transactions Arising from Lease Transaction (Details) - USD ($)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 279,160	$ 270,993
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0	$ 934,584

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Summary of Future Payments and Interest Expense for Operating Lease (Details)	Sep. 30, 2023 USD ($)
Commitments and Contingencies Disclosure [Abstract]
The remainder of 2023	$ 93,053
2024	383,383
Total undiscounted cash flows	476,436
Less: imputed interest	(14,994)
Present value of lease liabilities	$ 461,442

REVENUE - Schedule of Revenue D

REVENUE - Schedule of Revenue Disaggregated by Geography (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 186,743	$ 868,153	$ 1,710,794	$ 1,005,528
United States [Member]
Disaggregation of Revenue [Line Items]
Revenue	186,743	733,903	1,423,809	858,903
Asia [Member]
Disaggregation of Revenue [Line Items]
Revenue			116,485
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue		$ 134,250	$ 170,500	$ 146,625

REVENUE - Schedule of Accounts

REVENUE - Schedule of Accounts Receivable and Contract Liabilities (Details) - USD ($)	Sep. 30, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Accounts Receivable	$ 469,904	$ 327,200
Contract Liabilities	$ 230,075	$ 178,750

REVENUE - Additional Informatio

REVENUE - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
Company recognized revenue included in the contract liabilities	$ 0	$ 84,270	$ 32,500	$ 0

REVENUE - Schedule of Revenue F

REVENUE - Schedule of Revenue From Contracts With Customers (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 186,743	$ 868,153	$ 1,710,794	$ 1,005,528
At a point in time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	186,743	866,353	1,705,794	1,003,728
Over time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 0	$ 1,800	$ 5,000	$ 1,800

CONVERTIBLE NOTES PAYABLE - Add

CONVERTIBLE NOTES PAYABLE - Additional Information (Details) - USD ($)			1 Months Ended	3 Months Ended		9 Months Ended	11 Months Ended
	Jun. 16, 2023	Jan. 31, 2023	Jun. 30, 2023	Mar. 31, 2023	[1]	Sep. 30, 2023	Jan. 31, 2023	Jun. 12, 2023	Dec. 31, 2022
Debt Conversion [Line Items]
Warrants to purchase company common stock	1,889,535							11,518,895
Proceeds from issuance of private placement						$ 9,225,000
Sale price of warrants						$ 1.03
Common stock, par value (in dollars per share)						$ 0.0001			$ 0.0001
Aggregate gross proceeds of notes payable			$ 11,400,000				$ 11,400,000
Interest rate percentage		8%					8%
Conversion price per share		$ 8.5					$ 8.5
Purchase Agreements [Member]
Debt Conversion [Line Items]
Offering expenses	$ 160,345
Percentage of principal to be prepaid						150%
Interest rate percentage						7%
Conversion price per share						$ 0.688
Private Placement [Member] | Purchase Agreements [Member]
Debt Conversion [Line Items]
Convertible promissory notes, amount	$ 9,225,000
Common stock, par value (in dollars per share)	$ 0.0001							$ 0.0001
Common Stock [Member]
Debt Conversion [Line Items]
Conversion of shares		1,361,787		1,361,787			1,361,787
Maximum [Member] | Private Placement [Member] | Purchase Agreements [Member]
Debt Conversion [Line Items]
Warrants to purchase company common stock	1,889,535							11,518,895
Legacy Nuburu [Member] | Common Stock [Member]
Debt Conversion [Line Items]
Conversion of shares							2,642,239
[1] The number of shares of convertible preferred stock and common stock issued and outstanding prior to the Business Combination have been retroactively adjusted by the Exchange Ratio to give effect to the reverse recapitalization treatment of the Business Combination. See Note 1 - Description of Business and Note 3 - Reverse Capitalization for more information.

CONVERTIBLE NOTES PAYABLE - Sum

CONVERTIBLE NOTES PAYABLE - Summary of Sale of Convertible Notes and Warrants to Related Parties (Details)	Jun. 16, 2023 USD ($)
Wilson-Garling 2023 Family Trust [Member]
Debt Conversion [Line Items]
Principal Amount of Convertible Notes and Warrants	$ 5,000,000	[1]
David Seldin [Member]
Debt Conversion [Line Items]
Principal Amount of Convertible Notes and Warrants	1,200,000	[2]
Eunomia, LP [Member]
Debt Conversion [Line Items]
Principal Amount of Convertible Notes and Warrants	1,000,000	[3]
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Convertible Notes and Warrants	100,000	[4]
Curtis N Maas Revocable Trust [Member]
Debt Conversion [Line Items]
Principal Amount of Convertible Notes and Warrants	$ 100,000	[5]
[1] Thomas J. Wilson, an affiliate of Wilson-Garling 2023 Family Trust, was a member of the Legacy Nuburu board of directors. David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of Anzu Nuburu LLC, Anzu Nuburu II LLC, Anzu Nuburu III LLC and Anzu Nuburu V LLC (the "Anzu SPVs"), which at that time owned more than 5 % of Legacy Nuburu’s capital stock. Ron Nicol, manager of Eunomia, LP, is the Chairman of the Company’s board of directors. David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors.

CONVERTIBLE NOTES PAYABLE - S_2

CONVERTIBLE NOTES PAYABLE - Summary of Sale of Convertible Notes and Warrants to Related Parties (Parenthetical) (Details)			11 Months Ended
	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
David Seldin [Member]
Debt Conversion [Line Items]
Percentage of capital stock	5%	5%	5%

CONVERTIBLE NOTES PAYABLE - S_3

CONVERTIBLE NOTES PAYABLE - Summary of Sale of Company Notes to Related Parties (Details) - USD ($)		Jun. 16, 2023	Jan. 31, 2023
W-G Investements LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Company Notes	[1]		$ 1,000,000
David Seldin [Member]
Debt Conversion [Line Items]
Principal Amount of Company Notes	[2]	$ 1,200,000
Principal Amount of Company Notes	[3]		1,000,000
Ron Nicol [Member]
Debt Conversion [Line Items]
Principal Amount of Company Notes	[4]		1,000,000
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Company Notes	[5]	100,000
Principal Amount of Company Notes	[6]		200,000
Curtis N Maas Revocable Trust [Member]
Debt Conversion [Line Items]
Principal Amount of Company Notes	[7]	$ 100,000
Principal Amount of Company Notes	[8]		150,000
Ake Almgren [Member]
Debt Conversion [Line Items]
Principal Amount of Company Notes	[9]		$ 100,000
[1] Thomas J. Wilson, an affiliate of W-G Investments LLC, was a member of the Legacy Nuburu board of directors. David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of Anzu Nuburu LLC, Anzu Nuburu II LLC, Anzu Nuburu III LLC and Anzu Nuburu V LLC (the "Anzu SPVs"), which at that time owned more than 5 % of Legacy Nuburu’s capital stock. David Seldin was a member of the Legacy Nuburu board of directors and at the time of the issuance was the sole manager of the Anzu SPVs, which at that time owned more than 5 % of Legacy Nuburu’s capital stock. Ron Nicol is the Chairman of the Company’s board of directors and was a member of the Legacy Nuburu board of directors. David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Ake Almgren resigned as a member of the Company's board of directors effective as of May 19, 2023.

CONVERTIBLE NOTES PAYABLE - S_4

CONVERTIBLE NOTES PAYABLE - Summary of Sale of Company Notes to Related Parties (Parenthetical) (Details)			11 Months Ended
	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
David Seldin [Member]
Debt Conversion [Line Items]
Percentage of capital stock	5%	5%	5%

CONVERTIBLE PREFERRED STOCK - A

CONVERTIBLE PREFERRED STOCK - Additional Information (Details)			2 Months Ended	3 Months Ended			9 Months Ended	11 Months Ended
	Jan. 31, 2023 $ / shares shares	Aug. 30, 2022 USD ($) $ / shares shares	Jan. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2023 shares	[1]	Mar. 31, 2022 USD ($)	Sep. 30, 2023 USD ($) Days $ / shares shares	Jan. 31, 2023 $ / shares shares	Mar. 10, 2023 shares	Jan. 30, 2023 shares	Dec. 31, 2022 $ / shares shares
Class of Stock [Line Items]
Preferred stock, shares authorized							50,000,000				50,000,000
Preferred stock, par value (in dollars per share) | $ / shares							$ 0.0001				$ 0.0001
Common stock, shares issued	31,323,904						35,554,624	31,323,904			5,556,857
Preferred stock, shares issued							3,038,905				23,237,703
Preferred stock, aggregate purchase price | $						$ 188,890
Preferred stock, shares outstanding							3,038,905				23,237,703
Common stock, shares outstanding	31,323,904						35,554,624	31,323,904			5,556,857
Warrant with strike price | $ / shares							$ 1.03
Conversion rate of preferred stock into common stock | $ / shares	$ 10							$ 10
Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Class of Stock [Line Items]
Common stock, shares outstanding	1,150,000							1,150,000
Founder shares forfeited	8,355,393
Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Nautilus Maser Fund, L.P. [Member]
Class of Stock [Line Items]
Shares transferred	150,000
Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Cohen & Company Capital Markets [Member]
Class of Stock [Line Items]
Shares transferred	50,000
Services Agreement With Anzu Partners [Member]
Class of Stock [Line Items]
Payment to business combination | $		$ 500,000
Warrant with strike price | $ / shares		$ 0.01
Number of outstanding warrants to purchase shares		500,000
Payment for exercise of warrants | $							$ 500,000
Stock Purchase Agreement [Member] | Wilson Sonsini Goodrich & Rosati [Member]
Class of Stock [Line Items]
Common stock, shares issued									195,452
Preferred stock, shares issued									195,452
Common Stock [Member]
Class of Stock [Line Items]
Conversion of preferred stock in to common stock	23,237,703							23,237,703
Issuance of Legacy Nuburu Series C preferred stock, shares	3,675,976
Conversion of shares	1,361,787			1,361,787				1,361,787
Legacy Nuburu's [Member]
Class of Stock [Line Items]
Common stock, shares issued	10,782,091							10,782,091
Preferred stock, shares issued	40,392,723							40,392,723
Preferred stock, shares outstanding	40,392,723							40,392,723
Common stock, shares outstanding	10,782,091							10,782,091		2,642,239
Percentage of common stock to be received	99%
Legacy Nuburu's [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of shares								2,642,239
Number of outstanding warrants to purchase shares										4,000,000
Conversion Rights [Member]
Class of Stock [Line Items]
Price per share | $ / shares							$ 11.5
Minimum VWAP percentage							115%
Preferred stock convertible threshold minimum percentage of voting stock outstanding							9.99%
Conversion Rights [Member] | Certificate of Designations [Member]
Class of Stock [Line Items]
Conversion rate of preferred stock into common stock | $ / shares							$ 5
Mandatory Conversion [Member]
Class of Stock [Line Items]
Threshold percentage of conversion price for mandatory conversion							200%
Conversion price trading days | Days							20
Conversion price trading days period							30 days
Series A Preferred Stock [Member]
Class of Stock [Line Items]
Preferred stock, shares authorized							50,000,000				50,000,000
Preferred stock, par value (in dollars per share) | $ / shares							$ 0.0001				$ 0.0001
Preferred stock, shares issued							3,038,905				23,237,703
Preferred stock, shares outstanding	650,000						3,038,905	650,000			23,237,703
Conversion of shares	1,361,787
Conversion rate of preferred stock into common stock | $ / shares							$ 10
Series A Preferred Stock [Member] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Class of Stock [Line Items]
Preferred stock, shares outstanding	650,000							650,000
Series A Preferred Stock [Member] | Legacy Nuburu's [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	15,478							15,478
Series A Preferred Stock [Member] | Tailwind [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	316,188							316,188
Series A Preferred Stock [Member] | Conversion Rights [Member] | Certificate of Designations [Member]
Class of Stock [Line Items]
Conversion rate of preferred stock into common stock | $ / shares							$ 5
Series C Preferred Stock [Member] | Legacy Nuburu's [Member]
Class of Stock [Line Items]
Purchase price per share | $ / shares			$ 5
Issuance of Legacy Nuburu Series C preferred stock, shares			1,166,372
Preferred stock, aggregate purchase price | $			$ 5,800,000
[1] The number of shares of convertible preferred stock and common stock issued and outstanding prior to the Business Combination have been retroactively adjusted by the Exchange Ratio to give effect to the reverse recapitalization treatment of the Business Combination. See Note 1 - Description of Business and Note 3 - Reverse Capitalization for more information.

WARRANTS - Additional Informati

WARRANTS - Additional Information (Details) - USD ($)	3 Months Ended	9 Months Ended
	Jun. 30, 2023	Sep. 30, 2023	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
Warrants
Warrants to purchase company common stock			1,889,535	11,518,895
Sale price of warrants		$ 1.03
Warrants additional paid in capital	$ (2,351,414)	$ (2,511,759)
Warrants expire date		Jun. 23, 2028
Proceeds from issuance of private placement		$ 9,225,000
Aggregate fair value of warrants		$ 3,401,366
Public Warrants [Member]
Warrants
Class of warrant or right outstanding		16,710,785			16,710,785
Warrants exercisable term after the completion of a business combination		30 days
Warrants and rights outstanding term		5 years
Public Warrants [Member] | Redemption of Warrants when Price per Share of Common Stock Equals or Exceeds $18.00 [Member]
Warrants
Redemption price per warrant (in dollars per share)		$ 0.01
Minimum threshold written notice period for redemption of public warrants		30 days
Stock price trigger for redemption of warrants (in dollars per share)		$ 18
Threshold trading days for redemption of warrants		20 days
Threshold consecutive trading days for redemption of warrants		30 days
Threshold number of trading days before sending notice of redemption to warrant holders		3 days
Public Warrants [Member] | Redemption of Warrants when Price per Share of Common Stock Equals or Exceeds $10.00 [Member]
Warrants
Redemption price per warrant (in dollars per share)		$ 0.1
Minimum threshold written notice period for redemption of public warrants		30 days
Stock price trigger for redemption of warrants (in dollars per share)		$ 10
Threshold trading days for redemption of warrants		20 days
Threshold consecutive trading days for redemption of warrants		30 days
Threshold number of trading days before sending notice of redemption to warrant holders		3 days
Public Warrants [Member] | Redemption of Warrants when Price per Share of Common Stock less than $18.00 [Member]
Warrants
Stock price trigger for redemption of warrants (in dollars per share)		$ 18
Threshold trading days for redemption of warrants		20 days
Threshold consecutive trading days for redemption of warrants		30 days
Public Warrants [Member] | Common Stock [Member]
Warrants
Exercise price of warrants		$ 11.5

WARRANTS - Schedule of Fair val

WARRANTS - Schedule of Fair value of Warrants Estimated in Black Scholes Option Pricing Model (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Subsidiary, Sale of Stock [Line Items]
Expected term (in years)		5 years
Risk-free interest rate		2.20%
Expected dividend yield	0%	0%
Private Placement [Member] | Common Stock Warrant
Subsidiary, Sale of Stock [Line Items]
Expected term (in years)	5 years
Expected volatility	47.90%
Risk-free interest rate	4%
Expected dividend yield	0%

STOCK BASED COMPENSATION - Addi

STOCK BASED COMPENSATION - Additional Information (Details) - USD ($) $ / shares in Units, shares in Millions	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 635,028	$ 600,160	$ 1,895,789	$ 1,866,848
Weighted-average grant date fair value of options granted			$ 0.5
2022 Plan
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for grant	4.1		4.1
ESPP
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for grant	0.4		0.4
Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 149,434	$ 119,498	$ 411,602	841,021
Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total grant date fair value of RSUs awarded			1,709,217	3,316,950
Total grant date fair value of RSUs vested			1,490,805	0
Unrecognized stock-based compensation costs	3,002,160		$ 3,002,160
Unrecognized stock-based compensation costs, remaining weighted average period			2 years 4 months 24 days
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized stock-based compensation costs	$ 2,493,083		$ 2,493,083
Unrecognized stock-based compensation costs, remaining weighted average period			2 years 4 months 24 days
Agrgregate instrinsic value of options exercised			$ 1,040	$ 2,308,402
Stock options expiration period			10 years
Stock options vesting period			4 years
Remainder vesting period			3 years
Stock vesting percentage			25%
Stock Options [Member] | Employees and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average grant date fair value of options granted			$ 0.5	$ 1.44

STOCK BASED COMPENSATION - Sche

STOCK BASED COMPENSATION - Schedule of Stock-Based Compensation Expense (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 635,028	$ 600,160	$ 1,895,789	$ 1,866,848
Cost of revenue [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	167,899	357,872	522,627	754,770
Research and Development [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	145,848	37,971	480,131	85,322
Selling and Marketing [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	81,901	13,212	181,413	58,243
General and Administrative [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 239,380	$ 191,105	$ 711,618	$ 968,513

STOCK BASED COMPENSATION - Sc_2

STOCK BASED COMPENSATION - Schedule of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member]	9 Months Ended
	Sep. 30, 2023 $ / shares shares
Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Nonvested, Number of Shares [Roll Forward]
Number of Shares, RSUs Unvested at December 31, 2022 | shares	542,706
Number of Shares, RSUs granted | shares	887,997
Number of Shares, RSUs vested | shares	(342,204)
Number of Shares, RSUs forfeited | shares	(132,446)
Number of Shares, RSUs Unvested at September 30, 2023 | shares	956,053
RSUs Weighted-Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, RSUs Unvested at December 31, 2022 | $ / shares	$ 6.11
Weighted Average Grant Date Fair Value, RSUs Granted | $ / shares	1.92
Weighted Average Grant Date Fair Value, RSUs Vested | $ / shares	4.36
Weighted Average Grant Date Fair Value, RSUs Forfeited | $ / shares	1.15
Weighted Average Grant Date Fair Value, RSUs Unvested at September 30, 2023 | $ / shares	$ 1.48

STOCK BASED COMPENSATION - Summ

STOCK BASED COMPENSATION - Summary of Stock Options Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at December 31, 2022	3,133,270
Options granted	4,758,417
Options exercised	(5,153)
Options cancelled or forfeited	(60,282)
Options outstanding at September 30, 2023	7,826,252	3,133,270
Options exercisable at September 30, 2023	2,378,672
Options vested and expected to vest at September 30, 2023	7,826,252
Weighted-Average Exercise Price
Options outstanding at December 31, 2022	$ 4.35
Options granted	0.5
Options exercised	1.36
Options cancelled or forfeited	5.06
Options outstanding at September 30, 2023	2.01	$ 4.35
Options exercisable at September 30, 2023	3.56
Options vested and expected to vest at September 30, 2023	$ 2.01
Weighted-Average Remaining Contractual Life (Years)
Options outstanding	8 years 9 months 18 days	7 years 10 months 24 days
Options exercisable at September 30, 2023	7 years
Options vested and expected to vest at September 30, 2023	8 years 9 months 18 days
Aggregate Intrinsic Value
Options outstanding	$ 76,189	$ 5,484,316
Options exercisable at September 30, 2023	19,239
Options vested and expected to vest at September 30, 2023	$ 76,189

STOCK BASED COMPENSATION - Su_2

STOCK BASED COMPENSATION - Summary of Assumptions Utilized for Option Grants (Details)	9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)		5 years
Expected volatility		36%
Expected volatility, Minimum	44.90%
Expected volatility, Maximum	47.40%
Risk-free interest rate		2.20%
Risk-free interest rate, Minimum	3.80%
Risk-free interest rate, Maximum	5.40%
Expected dividend yield	0%	0%
Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)	5 years
Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)	1 year

INCOME TAX - Additional Informa

INCOME TAX - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended
	Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Income Tax Disclosure [Abstract]
Income tax expense	$ 0	$ 0	$ 0	$ 0
Minimum percentage increase in ownership by 5% shareholders during a three-year testing period			50%

NET LOSS PER SHARE - Schedule o

NET LOSS PER SHARE - Schedule of Calculating Diluted Earnings Per Share (Details) - shares		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		58,405,760	4,887,484
Stock options outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		7,826,252	3,153,890
Warrants to purchase Common Stock - liability classified
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		16,710,785	0
Warrants to purchase Common Stock - equity classified
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		13,408,430	1,167,557
Unvested restricted stock units
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		956,053	542,706
If Converted Common Stock From Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	[1]	6,077,810
If-converted Common Stock from convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		13,426,430
If-converted common shares from Legacy Nuburu convertible notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		0	23,331
[1] Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 10.00 divided by $ 5.00 , representing the maximum number of shares issuable to holders of Series A Preferred Stock.

NET LOSS PER SHARE - Schedule_2

NET LOSS PER SHARE - Schedule of Calculating Diluted Earnings Per Share (Parenthetical) (Details) - $ / shares	Sep. 30, 2023	Jan. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion rate of preferred stock into common stock		$ 10
Certificate of Designations [Member] | Conversion Rights [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion rate of preferred stock into common stock	$ 5
Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion rate of preferred stock into common stock	10
Series A Preferred Stock [Member] | Certificate of Designations [Member] | Conversion Rights [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion rate of preferred stock into common stock	$ 5