Nuburu (BURU) 10-Q 15 May 24 2024 Q1 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	3 Months Ended
	Mar. 31, 2024	Apr. 30, 2024
Document Type	10-Q
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Mar. 31, 2024
Entity File Number	001-39489
Entity Registrant Name	NUBURU, INC.
Entity Incorporation, State or Country Code	DE
Entity Tax Identification Number	85-1288435
Entity Address, Address Line One	7442 S Tucson Way
Entity Address, Address Line Two	Suite 130
Entity Address, City or Town	Centennial
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112
City Area Code	720
Local Phone Number	767-1400
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	BURU
Security Exchange Name	NYSEAMER
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity Common Stock, Shares Outstanding		38,543,023
Entity Central Index Key	0001814215
Current Fiscal Year End Date	--12-31
Document Fiscal Year Focus	2024
Document Fiscal Period Focus	Q1
Amendment Flag	false

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Current assets
Cash and cash equivalents	$ 231,885	$ 2,148,700
Accounts receivable	132,622	482,279
Inventories, net of reserve of $1,161,469 and $1,133,457, respectively	1,613,099	1,456,275
Deferred financing costs	0	50,000
Prepaid expenses and other current assets	58,960	156,255
Total current assets	2,036,566	4,293,509
Property and equipment, net	5,404,812	5,650,976
Right-of-use assets	492,538	586,164
Other assets	34,359	34,359
TOTAL ASSETS	7,968,275	10,565,008
Current liabilities
Accounts payable	5,711,785	4,744,606
Accrued expenses	3,248,847	2,750,305
Current portion of operating lease liability	386,499	355,385
Contract liabilities	7,000	30,400
Current portion of notes payable	3,087,195	2,147,992
Total current liabilities	12,441,326	10,028,688
Operating lease liability	119,720	237,369
Convertible notes payable	6,713,241	6,713,241
Warrant liabilities	2,235,208	2,238,519
TOTAL LIABILITIES	21,509,495	19,217,817
Commitments and Contingencies (Note 6)
Stockholders' Deficit
Convertible preferred stock, $0.0001 par value; 50,000,000 shares authorized; 2,388,905 shares issued and outstanding at March 31, 2024 and December 31, 2023	239	239
Common stock, $0.0001 par value; 250,000,000 shares authorized; 38,532,403 and 36,894,323 shares issued and outstanding at March 31, 2024 and December 31, 2023, respectively	3,853	3,689
Additional paid-in capital	74,054,033	73,241,955
Accumulated deficit	(87,599,345)	(81,898,692)
Total Stockholders' Deficit	(13,541,220)	(8,652,809)
TOTAL LIABILITIES AND STOCKHOLDERS' DEFICIT	$ 7,968,275	$ 10,565,008

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Inventory reserve	$ 1,161,469	$ 1,133,457
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	2,388,905	2,388,905
Convertible preferred stock, shares outstanding	2,388,905	2,388,905
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	38,532,403	36,894,323
Common stock, shares outstanding	38,532,403	36,894,323

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue	$ 93,549	$ 469,989
Cost of revenue	856,956	1,212,437
Gross margin	(763,407)	(742,448)
Operating expenses:
Research and development	766,495	1,332,305
Selling and marketing	345,590	176,256
General and administrative	2,889,345	3,050,259
Total operating expenses	4,001,430	4,558,820
Loss from operations	(4,764,837)	(5,301,268)
Interest income	11,740	32,427
Interest expense	(950,867)	0
Other income, net	3,311	501,324
Loss before provision for income taxes	(5,700,653)	(4,767,517)
Provision for income taxes	0	0
Net loss and comprehensive loss	$ (5,700,653)	$ (4,767,517)
Net loss per common share, basic	$ (0.15)	$ (0.19)
Net loss per common share, diluted	$ (0.15)	$ (0.19)
Weighted-average common shares used to compute net loss per common share, basic	36,915,762	25,515,164
Weighted-average common shares used to compute net loss per common share, diluted	36,915,762	25,515,164

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, 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, 2023			2,388,905	36,894,323
Beginning Balance at Dec. 31, 2023		(8,652,809)	$ 239	$ 3,689	73,241,955	(81,898,692)
Issuance of Common Stock (in shares)				1,600,000
Issuance of Common Stock		200,000		$ 160	199,840
Issuance of Common Stock from releases of restricted stock units, shares				49,447
Issuance of Common Stock from releases of restricted stock units				$ 5	(5)
Restricted stock units used for tax withholdings		(1,873)		$ (1)	(1,872)
Restricted stock units used for tax withholdings, shares				(11,367)
Stock-based compensation		614,115			614,115
Net loss		(5,700,653)				(5,700,653)
Ending Balance (in shares) at Mar. 31, 2024			2,388,905	38,532,403
Ending Balance at Mar. 31, 2024		$ (13,541,220)	$ 239	$ 3,853	$ 74,054,033	$ (87,599,345)
[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 CASH FLOWS - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Cash Flows from Operating Activities:
Net loss	$ (5,700,653)	$ (4,767,517)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	256,895	126,115
Stock-based compensation	614,115	463,978
Change in fair value of warrant liabilities	(3,311)	(501,324)
Inventory reserve adjustments	28,012	118,158
Amortization of debt discount	789,871
Amortization of deferred financing costs	236,550
Changes in operating assets and liabilities:
Accounts receivable	349,657	(195,564)
Inventories	(218,542)	(357,790)
Prepaid expenses and other current assets	97,295	(891,399)
Operating lease right-of-use asset	93,626	75,989
Accounts payable	952,936	1,803,093
Accrued expenses	520,042	164,693
Contract liabilities	(23,400)	(5,000)
Operating lease liability	(86,535)	(84,005)
Net cash used in operating activities	(2,093,442)	(4,050,573)
Cash Flows from Investing Activities:
Purchase of property and equipment		(344,801)
Net cash used in investing activities		(344,801)
Cash Flows from Financing Activities:
Proceeds from issuance of common stock	200,000
Restricted stock units used for tax withholdings	(1,873)
Proceeds from the issuance of Legacy Nuburu preferred stock		5,000
Proceeds from reverse recapitalization		3,243,079
Payment of transaction costs related to the reverse recapitalization		(3,634,913)
Proceeds from issuance of Legacy Nuburu convertible promissory notes		4,100,000
Repayment of related party convertible promissory notes		(675,000)
Payment of deferred financing costs	(21,500)
Net cash provided by financing activities	176,627	3,038,166
NET CHANGE IN CASH DURING THE PERIOD	(1,916,815)	(1,357,208)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	2,148,700	2,880,254
CASH AND CASH EQUIVALENTS - END OF PERIOD	231,885	1,523,046
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Transfer of property and equipment from inventory	68,499
Purchase of property and equipment in accounts payable and accrued expenses	540,028
Deferred financing costs included in accounts payable and accrued expenses	697,563	384,522
Transaction costs related to the reverse recapitalization not yet paid	$ 1,007,439	2,107,439
Issuance of common stock upon conversion of preferred stock in connection with the reverse recapitalization		$ 11,575,286

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	3 Months Ended
	Mar. 31, 2024
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 March 31, 2024, the Company has incurred operating losses and negative cash flows from operating activities. For the three months ended March 31, 2024 and 2023, the Company has incurred operating losses, including net losses of $ 5,700,653 and $ 4,767,517, respectively, and the Company has an accumulated deficit of $ 87,599,345 as of March 31, 2024. The Company anticipates that it will incur net losses for the foreseeable future and, even if it increases revenue, there is no guarantee that it will ever become profitable. All of the aforementioned factors raise substantial doubt about the Company's ability to continue as a going concern. The Company expects to continue to expand its operations, including by investing in manufacturing, sales and marketing, research and development and infrastructure to support its growth. Until the Company can generate sufficient revenue to cover its operating expenses, working capital, and capital expenditures, it will rely on private and public capital raising efforts. 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. 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	3 Months Ended
	Mar. 31, 2024
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 months ended March 31, 2024 and 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 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 April 15, 2024, and as subsequently amended by the Form 10-K/A filed with the SEC on April 29, 2024. 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. Reclassification Certain prior period balances in the consolidated statements of cash flows have been combined or reclassified to conform to current period presentation pursuant to Rule 10-01(a)(2) of Regulation S-X of the SEC. Such reclassifications had no impact on net income, cash flows or shareholders' equity previously reported. 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, 2023 filed with the SEC on April 15, 2024, and as subsequently amended by the Form 10-K/A filed with the SEC on April 29, 2024. Other than as noted below, the significant accounting policies have not changed significantly since that filing. Lessor Accounting Beginning in 2024, the Company has begun to lease certain of its constructed lasers to its customers, which the Company accounts for under the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 842 - Leases ("ASC 842"). The Company typically transfers legal ownership of the lasers to its customers at the end of the lease. The sales and cost of sales are recognized at the inception of the lease, which is when control is transferred to the lessee. The Company accounts for the transfer of control as a sales type lease in accordance with ASC 842-10-25-2. The underlying asset is derecognized, and revenue is recorded when collection of payments is probable. This is in accordance with the revenue recognition principle in FASB ASC 606 - Revenue from contracts with customers . The investment in a sales-type leases consists of the sum of the minimum lease payments receivable less any unearned interest income and estimated executory costs. Minimum lease payments are part of the lease agreement between the Company (as the lessor) and the customer (as the lessee). The discount rate implicit in the lease is used to calculate the present value of minimum lease payments. The minimum lease payments consist of the gross lease payments net of executory costs and contingent rentals, if any. Unearned interest is amortized to income over the lease term to produce a constant periodic rate of return on the net investment in the lease. While revenue is recognized at the inception of the lease, the cash flow from the sales-type lease occurs over the course of the lease, which results in interest income and reduction of receivables. During the three months ended March 31, 2024 , the Company recognized $ 76,744 in revenue at the commencement of the lease for sales-type leases, which is included in revenue in the condensed consolidated statements of operations and comprehensive loss. During the three months ended March 31, 2024 , the Company recognized $ 398 in interest income for its sales-type leases, which is included in interest income in the condensed consolidated statements of operations and comprehensive loss. As of March 31, 2024 , the Company's net investment in sales-type leases is $ 53,742 , which is included in accounts receivable on the consolidated balance sheets. Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09 — Income Taxes (Topic 740): Improvements to Income Tax Disclosures . The ASU requires that an entity disclose specific categories in the effective tax rate reconciliation as well as reconciling items that meet a quantitative threshold. Further, the ASU requires additional disclosures on income tax expense and taxes paid, net of refunds received, by jurisdiction. The new standard is effective for annual periods beginning after December 15, 2024 on a prospective basis with the option to apply it retrospectively. Early adoption is permitted. The adoption of this guidance will result in the Company being required to include enhanced income tax related disclosures. The Company is currently evaluating the impact this standard will have on its consolidated financial statements.

REVERSE RECAPITALIZATION

REVERSE RECAPITALIZATION	3 Months Ended
	Mar. 31, 2024
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	3 Months Ended
	Mar. 31, 2024
Balance Sheet Related Disclosures [Abstract]
BALANCE SHEET COMPONENTS	NOTE 4. BALANCE SHEET COMPONENTS Inventories, Net Inventories, net as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Raw materials and supplies $ 2,115,054 $ 1,973,634 Work-in-process 169,273 ​ 158,346 Finished goods 490,241 ​ 457,752 Inventories, gross 2,774,568 ​ 2,589,732 Less: inventory reserve ( 1,161,469 ) ( 1,133,457 ) Inventories, net $ 1,613,099 ​ $ 1,456,275 During the three months ended March 31, 2024 and 2023 , the Company recorded net lower of cost or net realizable value charges of $ 28,012 and $ 231,320 , respectively. Property and Equipment, Net Property and equipment, net as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Machinery and equipment $ 7,225,153 $ 7,179,629 Leasehold improvements 897,948 ​ 897,948 Furniture and office equipment 205,897 ​ 205,897 Computer equipment and software 197,386 ​ 197,386 Property and equipment, gross 8,526,384 ​ 8,480,860 Less: accumulated depreciation and amortization ( 3,121,572 ) ( 2,829,884 ) Property and equipment, net $ 5,404,812 ​ $ 5,650,976 Depreciation and amortization expense related to property and equipment was $ 256,895 and $ 126,115 during the three months ended March 31, 2024 and 2023, respectively. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Prepaid insurance $ — $ 61,342 Other prepaid assets 58,814 94,653 Other current assets 146 ​ 260 Total prepaid expenses and other current assets $ 58,960 ​ $ 156,255 Accrued Liabilities Accrued liabilities as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Accrued payroll and related benefits $ 447,488 $ 754,904 Accrued legal, accounting and professional fees 1,419,647 ​ 838,865 Accrued transaction costs related to the reverse recapitalization 503,600 503,600 Accrued taxes payable 116,215 89,346 Accrued interest 498,908 337,913 Other 262,989 ​ 225,677 Total accrued expenses $ 3,248,847 ​ $ 2,750,305

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Mar. 31, 2024
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 consist of Level 1 and Level 3 assets and liabilities. Level 1 assets include highly liquid bank deposits and money market funds, which were not material as of March 31, 2024 and December 31, 2023. 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. Level 3 liabilities include the Junior Note Warrants (as defined in Note 8) and are classified as Level 3 due to the use of unobservable inputs in the valuation of the liability, as further described in Note 10. During the three months ended March 31, 2024 and 2023 , no warrants were exercised. The gains and losses from re-measurement of Level 1 and Level 3 financial liabilities are recorded as part of other (expense) income, net in the condensed consolidated statements of operations and comprehensive loss. During the three months ended March 31, 2024 and 2023, the Company recorded gains of $ 3,311 and $ 501,324 , respectively, related to the change in fair value of the Public Warrants and the Junior Note Warrants for the periods presented. There were no transfers between Level 1, Level 2, and Level 3 in any periods presented. The following tables set forth the fair value of the Company’s financial liabilities by level within the fair value hierarchy as of March 31, 2024 and December 31, 2023: ​ At March 31, 2024 ​ Level 1 Level 2 Level 3 Total Public Warrants (1) $ — $ — ​ $ — ​ $ — Junior Note Warrants — — 2,235,208 2,235,208 ​ At December 31, 2023 ​ Level 1 Level 2 Level 3 Total Public Warrants (1) $ — $ — ​ $ — ​ $ — Junior Note Warrants — — 2,238,519 2,238,519 (1) The Public Warrants are a Level 1 fair value measurement, as noted further below and in Note 10 of these consolidated financial statements. Level 1 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 March 31, ​ Three Months Ended March 31, 2024 2023 Fair value, beginning of period ​ $ — ​ $ — Recognition of Public Warrants upon the reverse recapitalization — 1,336,863 Change in fair value ​ — ​ ( 501,324 ) Fair value, end of period ​ $ — ​ $ 835,539 On December 12, 2023, the New York Stock Exchange American (“NYSE American”) notified the Company, and publicly announced, that the NYSE American had determined to (a) commence proceedings to delist the Company’s Public Warrants, each whole warrant exercisable to purchase one share of the Company’s common stock, par value $ 0.0001 per share, at a price of $ 11.50 per share, and listed to trade on the NYSE American under the symbol “BURU.WS”, and (b) immediately suspend trading in the Public Warrants due to “abnormally low” trading price levels. As such, the Public Warrants were determined to have no value as of March 31, 2024 and December 31, 2023. Level 3 Financial Liabilities The following table sets forth a summary of the changes in fair value of the Company's Level 3 financial liabilities: Three Months Ended March 31, Three Months Ended March 31, 2024 2023 Fair value, beginning of period ​ $ 2,238,519 ​ $ — Change in fair value ​ ( 3,311 ) ​ — Fair value, end of period ​ $ 2,235,208 ​ $ —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Mar. 31, 2024
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 lease was set to expire in December 2024 , however, in November 2023, the Company elected to extend the lease through June 2025 . In recognition of the ROU asset and the related lease liability as of March 31, 2024, any further options to extend the lease term have not been included as the Company was not reasonably certain to exercise any such option. As of March 31, 2024 and March 31, 2023 , the weighted-average remaining lease term was 1.3 years and 1.8 years, respectively, and the weighted-average discount rate used was 7.0 % and 5.5 %, respectively. During the three months ended March 31, 2024 and 2023, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Three months ended March 31, ​ 2024 2023 Operating lease cost ​ $ 102,938 ​ $ 85,036 The Company recognized the following cash flow transactions arising from lease transactions: ​ ​ Three months ended March 31, ​ 2024 2023 Cash paid for amounts included in the measurement of lease liabilities ​ $ 95,846 ​ $ 93,053 Right-of-use assets obtained in exchange for new operating lease liabilities — ​ — On March 31, 2024, the future payments and interest expense for the operating leases are as follows: Year Ending December 31, ​ Future Payments 2024 ​ $ 287,537 2025 ​ 240,834 Total undiscounted cash flows 528,371 Less: imputed interest ( 22,152 ) Present value of lease liabilities ​ $ 506,219 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 March 31, 2024 and December 31, 2023, the Company was not involved in any material legal proceedings. Purchase Commitments As of March 31, 2024, the Company had approximately $ 455,000 in outstanding firm purchase commitments to acquire inventory and research and development parts from suppliers for the Company's ongoing operations.

REVENUE

REVENUE	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 7. REVENUE The Company’s primary revenue-generating activity involves sales of high-powered lasers 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 March 31, ​ 2024 2023 United States ​ $ 15,000 $ 240,000 Asia 1,546 115,500 Europe ​ 77,003 114,489 Total ​ $ 93,549 $ 469,989 Revenue from contracts with customers are disaggregated as follows: ​ ​ Three months ended March 31, ​ 2024 2023 Revenue recognized at a point in time ​ $ 78,549 ​ $ 464,989 Revenue recognized over time ​ 15,000 ​ 5,000 Total ​ $ 93,549 ​ $ 469,989 Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of the periods presented were as follows: ​ Accounts Receivable ​ Contract Liabilities January 1, 2023 ​ $ 327,200 ​ $ 178,750 December 31, 2023 482,279 30,400 March 31, 2024 ​ 132,622 ​ 7,000 During the three months ended March 31, 2024 and 2023 , the Company recognized $ 23,400 and $ 5,000 of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively.

NOTES AND CONVERTIBLE NOTES PAY

NOTES AND CONVERTIBLE NOTES PAYABLE	3 Months Ended
	Mar. 31, 2024
Debt Disclosure [Abstract]
NOTES AND CONVERTIBLE NOTES PAYABLE	NOTE 8. NOTES AND CONVERTIBLE NOTES PAYABLE As of March 31, 2024 and December 31, 2023, the Company's outstanding debt consisted of the following. Please refer to the remainder of this footnote for more information on the debt issued during the periods presented. ​ March 31, December 31, Junior Notes Issued November 2023 $ 5,500,000 $ 5,500,000 Unamortized debt discount ( 1,961,661 ) ​ ( 2,751,533 ) Unamortized deferred financing costs ( 451,144 ) ​ ( 600,475 ) Current portion of notes payable 3,087,195 ​ 2,147,992 Senior Convertible Notes Issued June 2023 6,713,241 6,713,241 Convertible notes payable, long-term 6,713,241 ​ 6,713,241 Total debt $ 9,800,436 $ 8,861,233 Junior Notes Issued November 2023 On November 13, 2023, the Company entered into Note and Warrant Purchase Agreements (the "Junior Note Purchase Agreements") with the lenders identified therein (the "Lenders") providing for (i) zero-interest promissory notes, issued with a 10 % original issue discount, in the aggregate principal amount of $ 5,500,000 (the "Junior Notes"), and (ii) warrants ("Junior Note Warrants," refer to Note 10, Warrants ), exercisable for an amount of the Company's common stock equal to 100 % of the principal amount of the Junior Notes (limited to an aggregate of 19.9 % of the Company's outstanding common stock until such time as the transaction is approved by the Company's stockholders), which will be exercisable for $ 0.25 per share of the Company's common stock (subject to adjustments noted in the Junior Note Purchase Agreements). The Junior Notes are junior and secured by the Company's patent portfolio pursuant to a security agreement among the parties (the "Security Agreement"). The Junior Notes will mature on the earlier of: (i) the Company closing a credit facility in principal amount of at least $ 20 million, (ii) a Sale Event (as defined in the Junior Note Purchase Agreements), or (iii) twelve months after issuance. The Junior Notes contain customary events of default. If the Junior Notes have not been repaid within six or nine months after issuance, the Junior Notes will begin to bear interest at the SOFR rate plus 9 % and at the SOFR rate plus 12 %, respectively, and an additional 25 % warrant coverage will be provided at each such date, with a per share exercise price equal to 120 % of the trading price of the Company's common stock at the time of issuance and a redemption right in favor of the Company when the trading price of the common stock is greater than 200 % of the applicable exercise price for 20 out of any 30 consecutive trading days. Shares of common stock issuable upon exercise of the Junior Note Warrants will be limited to an aggregate of 19.9 % of the Company's outstanding common stock until such time as the transaction is approved by the Company's stockholders. Refer to Note 10 for the Company's accounting for the Junior Note Warrants. As a result of that accounting, the Notes contain the original issue discount of $ 500,000 as well as the discount associated with the Junior Note Warrant liability of $ 2,668,169 . The total discount is amortized over the term of the Junior Notes in accordance with FASB ASC 835 - Interest. The table below summarizes the issuance of the Junior Notes and Junior Note Warrants to related parties: Noteholder ​ Principal Amount of Legacy Convertible 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 (1) 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. (2) Ron Nicol, manager of Eunomia, LP, is the Executive Chairman of the Company’s board of directors. (3) David Michael, an affiliate of CST Global LLC, was a member of the Legacy Nuburu board of directors. Senior Convertible Notes Issued June 2023 On June 12, 2023 and June 16, 2023, the Company entered into Note and Warrant Purchase Agreements (the “Senior Convertible Note Purchase Agreements”) with certain investors (each, an “Investor”) for the sale of (i) convertible promissory notes (“Senior Convertible Notes”) in the aggregate principal amount of $ 9,225,000 , and (ii) warrants (“Senior Note W arrants," refer to Note 10, Warrants ) to purchase up to 11,518,895 shares of the Company’s 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 Senior Convertible Notes are senior, secured obligations of the Company, which became secured by the Company's patent portfolio per the Security Agreement as of November 2023, 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 Senior Convertible Notes. The Senior Convertible Notes are senior to the Junior Notes pursuant to an intercreditor agreement between the parties. The Senior Convertible Notes may be converted at any time following June 23, 2023 and prior to the payment in full of the principal amount of the Senior Convertible Notes at the Investor’s option. In the event of the Sale of the Company (as defined in the Senior Convertible Notes), the outstanding principal amount of each Senior Convertible Note, plus all accrued and unpaid interest not otherwise converted into equity securities pursuant to the terms of the Senior Convertible Notes, shall (i) if the Investor so elects, be converted into equity securities pursuant to the terms of the Senior Convertible Notes at a price equal to $ 0.688 per share (subject to appropriate adjustment from time to time for any stock dividend, stock split, combination of shares, reorganization, recapitalization, reclassification or other similar event), 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 Senior Convertible Notes and Senior Note 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 Legacy Convertible 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 (1) Thomas J. Wilson, an affiliate of W-G Investments LLC, 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 the Anzu SPVs, which at that time owned more than 5 % of Legacy Nuburu’s capital stock. (3) Ron Nicol is the Chairman of the Company’s board of directors and was a member of the Legacy Nuburu 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. (6) 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	3 Months Ended
	Mar. 31, 2024
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 both March 31, 2024 and December 31, 2023 , there were 2,388,905 shares of preferred stock issued and outstanding. 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 2023. Conversions In November 2023, a holder of Series A Preferred Stock converted 650,000 shares of Series A Preferred Stock to 1,300,000 shares of Common Stock under the terms described under "Conversion Rights" above.

WARRANTS

WARRANTS	3 Months Ended
	Mar. 31, 2024
Warrant Liability [Abstract]
WARRANTS	NOTE 10. WARRANTS Liability Classified Public Warrants November 2023 Junior Note Warrants In connection with the Junior Notes discussed in Note 8 - Notes and Convertible Notes Payable the Company issued the Junior Note Warrants to purchase up to 22,000,000 shares of the Company's common stock. The Junior Note Warrants currently outstanding have an exercise price equal to $ 0.25 per share (subject to adjustment per the Junior Note Purchase Agreements) and expire on December 6, 2028 . The Junior Note Purchase Agreements also provide for additional warrants to be issued if the Junior Notes remain outstanding for certain periods of time: (i) if the Junior Notes have not been repaid six months after issuance, additional warrants will be issued to each Lender in an amount equal to the principal amount of the Note multiplied by 25 %, and such quotient divided by a per share cash exercise price equal to 120 % of the Volume Weighted Average Price ("VWAP") of the Company's Common Stock during the ten trading days immediately prior to issuance and (ii) if the Junior Notes have not been repaid nine months after issuance, additional warrants will be issued to each Lender in an amount equal to the principal amount of the Note multiplied by 25 %, and such quotient divided by a per share cash exercise price equal to 120 % of the VWAP of the Company's Common Stock during the ten trading days immediately prior to issuance. Based on the terms of the Junior Note Purchase Agreements, the Junior Note Warrants were evaluated under FASB ASC 815-40 - Derivatives and Hedging-Contracts in Entity's Own Equity ("ASC 815-40") and the Company concluded they did not initially meet the criteria to be classified in stockholders' equity (deficit). Specifically, there were contingent exercise provisions and settlement provisions that existed, as described above, where the number of shares available under the Junior Note Warrants may be adjusted. Because the number of outstanding common shares was not a fair value input to a fixed-for-fixed model, the Junior Note Warrants are treated as liabilities and are remeasured at each reporting date. The proceeds of $ 5,500,000 were allocated first to the Junior Note Warrant liability at fair value and then to the Junior Notes. The Company further determined that the Junior Warrant liability meets the criteria to be accounted for as a bifurcated derivative due to the significant discount it creates on the Junior Notes. The aggregate fair value of the Junior Note Warrants was estimated using a Monte Carlo simulation based approach, a Level 3 valuation. The significant inputs to the calculation of the fair value of the Junior Note Warrant liability were as follows: ​ Upon Issuance As of December 31, 2023 As of March 31, 2024 Common Stock Warrants: ​ ​ ​ Stock price $ 0.18 $ 0.15 $ 0.14 Expected term (in years) 5.0 4.9 4.7 Expected volatility 66.3 % 66.3 % 69.8 % Risk-free interest rate 4.1 % 3.8 % 4.2 % Expected dividend yield 0.0 % 0.0 % 0.0 % 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 March 31, 2024 , all 16,710,785 Public Warrants remain outstanding. However, on December 12, 2023, the NYSE American notified the Company and publicly announced that the NYSE American had determined to (a) commence proceedings to delist the Company’s Public Warrants, each whole Public Warrant exercisable to purchase one share of Common Stock at a price of $ 11.50 per share, and listed to trade on the NYSE American under the symbol “BURU WS”, and (b) immediately suspend trading in the Public Warrants due to “abnormally low” trading price levels. As such, the Public Warrants were determined to have no value in the financial statements as of March 31, 2024. Each whole Public 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 Public Warrants only for a whole number of shares of Common Stock. The Public 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 Public 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 Public 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. Equity Classified Common Stock Warrants June 2023 Senior Note Warrants In connection with the issuance of the Senior Convertible Notes discussed in Note 8 - Notes and Convertible Notes Payable , the Company issued the Senior Note 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 Senior Note Warrants have an exercise price equal to $ 1.03 per share and expire on June 23, 2028 . As the Senior Note Warrants were part of a bundled transaction, the gross proceeds from the issuance of $ 9,225,000 were allocated to the Senior Convertible Notes and Senior Note Warrants based on their respective relative fair value upon issuance. The aggregate fair value of the Senior Note 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 Senior Note Warrants of $ 2,511,759 were recorded in additional paid-in capital in the condensed consolidated balance sheets upon issuance of the Senior Note Warrants.

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	3 Months Ended
	Mar. 31, 2024
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11. STOCK-BASED COMPENSATION As of March 31, 2024, 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 March 31, 2024 , there are approximately 1.5 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 March 31, ​ 2024 2023 Cost of revenue ​ $ 125,632 $ 128,743 Research and development 139,050 136,765 Selling and marketing 80,925 11,687 General and administrative ​ 268,508 186,783 Total stock-based compensation expense ​ $ 614,115 $ 463,978 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 March 31, 2024 and 2023 , stock-based compensation relating to stock-based awards granted to consultants was $ 69,800 and $ 117,089 , 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, 2023 888,373 ​ $ 5.22 RSUs granted — $ — RSUs vested ( 17,235 ) $ 4.86 RSUs forfeited — $ — Unvested at March 31, 2024 871,138 $ 5.22 The total grant date fair value of RSUs vested was $ 240,090 and $ 849,870 during the three months ended March 31, 2024 and 2023, respectively. As of March 31, 2024 , total unrecognized stock-based compensation costs related to RSUs were $ 2,302,353 , which are expected to be recognized over a remaining weighted average period of 1.1 y ears. As of March 31, 2024, all of the outstanding 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, 2023 ​ 7,547,750 ​ $ 1.86 ​ 7.9 ​ $ — Options granted 165,835 $ 0.17 Options exercised — $ — Options cancelled or forfeited ( 866,794 ) $ 4.39 Options outstanding at March 31, 2024 6,846,791 $ 1.50 8.6 $ — Options exercisable at March 31, 2024 2,777,478 $ 2.17 7.8 $ — Options vested and expected to vest at March 31, 2024 6,846,791 ​ $ 1.50 8.6 ​ $ — The weighted-average grant date fair value of options granted to employees and consultants was $ 0.17 and nil per share for the three months ended March 31, 2024 and 2023, 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 nil for the three months ended March 31, 2024 and 2023. As of March 31, 2024 , total unrecognized stock-based compensation cost related to stock options was $ 1,600,504 , which is expected to be recognized over a weighted-average period of 2.2 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 weighted-average assumptions the Company utilized for option grants during the three months ended March 31, 2024 and 2023, respectively, are as follows: ​ ​ Three Months Ended March 31, ​ 2024 2023 Expected term (in years) ​ 4.0 ​ 5.0 Expected volatility 47.8 % 36.0 % Risk-free interest rate 4.0 % 2.2 % Expected dividend yield 0.0 % ​ 0.0 %

INCOME TAX

INCOME TAX	3 Months Ended
	Mar. 31, 2024
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 months ended March 31, 2024 and 2023. 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 March 31, 2024. 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 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 March 31, 2024, the limitation does not affect the Company's results of operations for the periods presented.

NET LOSS PER SHARE

NET LOSS PER SHARE	3 Months Ended
	Mar. 31, 2024
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 months ended March 31, 2024 and 2023 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 Three Months Ended March 31, ​ 2024 2023 Stock options outstanding ​ 6,846,791 ​ 3,099,770 Warrants to purchase Common Stock - liability classified 38,710,785 16,710,785 Warrants to purchase Common Stock - equity classified 13,408,430 — Unvested restricted stock units 871,138 403,611 If-converted Common Stock from Series A Preferred Stock (1) 6,077,810 6,077,810 If-converted Common Stock from convertible notes 13,426,430 — Total 79,341,384 ​ 26,291,976 (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.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Mar. 31, 2024
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 14. SUBSEQUENT EVENTS Special Shareholder Meeting On February 22, 2024, the Company held a Special Meeting of Stockholders where stockholders of record as of January 22, 2024 approved proposals to authorize the Company to: (i) effect a reverse stock split of the Company's issued and outstanding Common Stock within a range from 1-for 30 to 1-for-75 , with the exact ratio of the reverse stock split to be determined by the Company's board of directors, and (ii) issue up to $ 50.0 million of securities in one or more non-public offerings, where the maximum discount at which securities may be offered may be equivalent to a discount of up to 30 % below the market price of the Company's Common Stock. As of the date of this report, the Company has not effected the reverse stock split. Securities Purchase Agreement On April 3, 2024, the Company entered into a Securities Purchase Agreement (the “SPA”) with certain accredited investors pursuant to which such investors agreed to purchase from the Company $ 3,000,000 of newly issued shares (the “Shares”) of the Company’s Common Stock, at a per Share purchase price of $ 0.125 per Share, or 24,000,000 shares. Pursuant to the SPA, the Company issued to such investors warrants exercisable for an amount of Common Stock equal to 100 % of the Shares, which will be exercisable for $ 0.1625 per share of Common Stock and have a 5-year term. The investors also have the right to nominate two directors for election to the Company’s board of directors.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Mar. 31, 2024
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 months ended March 31, 2024 and 2023 are not necessarily indicative of the results that may be expected for the year ending December 31, 2024 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 April 15, 2024, and as subsequently amended by the Form 10-K/A filed with the SEC on April 29, 2024.
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.
Reclassification	Reclassification Certain prior period balances in the consolidated statements of cash flows have been combined or reclassified to conform to current period presentation pursuant to Rule 10-01(a)(2) of Regulation S-X of the SEC. Such reclassifications had no impact on net income, cash flows or shareholders' equity previously reported.
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, 2023 filed with the SEC on April 15, 2024, and as subsequently amended by the Form 10-K/A filed with the SEC on April 29, 2024. Other than as noted below, the significant accounting policies have not changed significantly since that filing.
Lessor Accounting	Lessor Accounting Beginning in 2024, the Company has begun to lease certain of its constructed lasers to its customers, which the Company accounts for under the Financial Accounting Standards Board's (the "FASB") Accounting Standards Codification ("ASC") Topic 842 - Leases ("ASC 842"). The Company typically transfers legal ownership of the lasers to its customers at the end of the lease. The sales and cost of sales are recognized at the inception of the lease, which is when control is transferred to the lessee. The Company accounts for the transfer of control as a sales type lease in accordance with ASC 842-10-25-2. The underlying asset is derecognized, and revenue is recorded when collection of payments is probable. This is in accordance with the revenue recognition principle in FASB ASC 606 - Revenue from contracts with customers . The investment in a sales-type leases consists of the sum of the minimum lease payments receivable less any unearned interest income and estimated executory costs. Minimum lease payments are part of the lease agreement between the Company (as the lessor) and the customer (as the lessee). The discount rate implicit in the lease is used to calculate the present value of minimum lease payments. The minimum lease payments consist of the gross lease payments net of executory costs and contingent rentals, if any. Unearned interest is amortized to income over the lease term to produce a constant periodic rate of return on the net investment in the lease. While revenue is recognized at the inception of the lease, the cash flow from the sales-type lease occurs over the course of the lease, which results in interest income and reduction of receivables. During the three months ended March 31, 2024 , the Company recognized $ 76,744 in revenue at the commencement of the lease for sales-type leases, which is included in revenue in the condensed consolidated statements of operations and comprehensive loss. During the three months ended March 31, 2024 , the Company recognized $ 398 in interest income for its sales-type leases, which is included in interest income in the condensed consolidated statements of operations and comprehensive loss. As of March 31, 2024 , the Company's net investment in sales-type leases is $ 53,742 , which is included in accounts receivable on the consolidated balance sheets.
Recently Issued Accounting Pronouncements	Recently Issued Accounting Pronouncements In December 2023, the FASB issued ASU 2023-09 — Income Taxes (Topic 740): Improvements to Income Tax Disclosures . The ASU requires that an entity disclose specific categories in the effective tax rate reconciliation as well as reconciling items that meet a quantitative threshold. Further, the ASU requires additional disclosures on income tax expense and taxes paid, net of refunds received, by jurisdiction. The new standard is effective for annual periods beginning after December 15, 2024 on a prospective basis with the option to apply it retrospectively. Early adoption is permitted. The adoption of this guidance will result in the Company being required to include enhanced income tax related disclosures. The Company is currently evaluating the impact this standard will have on its consolidated financial statements.

REVERSE RECAPITALIZATION (Table

REVERSE RECAPITALIZATION (Tables)	3 Months Ended
	Mar. 31, 2024
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)	3 Months Ended
	Mar. 31, 2024
Balance Sheet Related Disclosures [Abstract]
Schedule of Inventories	Inventories, net as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Raw materials and supplies $ 2,115,054 $ 1,973,634 Work-in-process 169,273 ​ 158,346 Finished goods 490,241 ​ 457,752 Inventories, gross 2,774,568 ​ 2,589,732 Less: inventory reserve ( 1,161,469 ) ( 1,133,457 ) Inventories, net $ 1,613,099 ​ $ 1,456,275 During the three months ended March 31, 2024 and 2023 , the Company recorded net
Schedule of Property and Equipment, Net	Property and equipment, net as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Machinery and equipment $ 7,225,153 $ 7,179,629 Leasehold improvements 897,948 ​ 897,948 Furniture and office equipment 205,897 ​ 205,897 Computer equipment and software 197,386 ​ 197,386 Property and equipment, gross 8,526,384 ​ 8,480,860 Less: accumulated depreciation and amortization ( 3,121,572 ) ( 2,829,884 ) Property and equipment, net $ 5,404,812 ​ $ 5,650,976
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Prepaid insurance $ — $ 61,342 Other prepaid assets 58,814 94,653 Other current assets 146 ​ 260 Total prepaid expenses and other current assets $ 58,960 ​ $ 156,255
Schedule of Accrued Liabilities	Accrued liabilities as of March 31, 2024 and December 31, 2023 consisted of the following: ​ March 31, December 31, Accrued payroll and related benefits $ 447,488 $ 754,904 Accrued legal, accounting and professional fees 1,419,647 ​ 838,865 Accrued transaction costs related to the reverse recapitalization 503,600 503,600 Accrued taxes payable 116,215 89,346 Accrued interest 498,908 337,913 Other 262,989 ​ 225,677 Total accrued expenses $ 3,248,847 ​ $ 2,750,305

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Mar. 31, 2024
Fair Value Disclosures [Abstract]
Schedule of Fair Value of Financial Liabilities	The following tables set forth the fair value of the Company’s financial liabilities by level within the fair value hierarchy as of March 31, 2024 and December 31, 2023: ​ At March 31, 2024 ​ Level 1 Level 2 Level 3 Total Public Warrants (1) $ — $ — ​ $ — ​ $ — Junior Note Warrants — — 2,235,208 2,235,208 ​ At December 31, 2023 ​ Level 1 Level 2 Level 3 Total Public Warrants (1) $ — $ — ​ $ — ​ $ — Junior Note Warrants — — 2,238,519 2,238,519 (1) The Public Warrants are a Level 1 fair value measurement, as noted further below and in Note 10 of these consolidated financial statements.
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 March 31, ​ Three Months Ended March 31, 2024 2023 Fair value, beginning of period ​ $ — ​ $ — Recognition of Public Warrants upon the reverse recapitalization — 1,336,863 Change in fair value ​ — ​ ( 501,324 ) Fair value, end of period ​ $ — ​ $ 835,539 The following table sets forth a summary of the changes in fair value of the Company's Level 3 financial liabilities: Three Months Ended March 31, Three Months Ended March 31, 2024 2023 Fair value, beginning of period ​ $ 2,238,519 ​ $ — Change in fair value ​ ( 3,311 ) ​ — Fair value, end of period ​ $ 2,235,208 ​ $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	3 Months Ended
	Mar. 31, 2024
Commitments and Contingencies Disclosure [Abstract]
Summary of Lease Cost	During the three months ended March 31, 2024 and 2023, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Three months ended March 31, ​ 2024 2023 Operating lease cost ​ $ 102,938 ​ $ 85,036
Summary of Cash Flow Transactions Arising from Lease Transaction	The Company recognized the following cash flow transactions arising from lease transactions: ​ ​ Three months ended March 31, ​ 2024 2023 Cash paid for amounts included in the measurement of lease liabilities ​ $ 95,846 ​ $ 93,053 Right-of-use assets obtained in exchange for new operating lease liabilities — ​ —
Summary of Future Payments and Interest Expense for Operating Lease	On March 31, 2024, the future payments and interest expense for the operating leases are as follows: Year Ending December 31, ​ Future Payments 2024 ​ $ 287,537 2025 ​ 240,834 Total undiscounted cash flows 528,371 Less: imputed interest ( 22,152 ) Present value of lease liabilities ​ $ 506,219

REVENUE (Tables)

REVENUE (Tables)	3 Months Ended
	Mar. 31, 2024
Revenue from Contract with Customer [Abstract]
Schedule of Revenue Disaggregated by Geography	The following table presents revenue disaggregated by geography: ​ ​ Three months ended March 31, ​ 2024 2023 United States ​ $ 15,000 $ 240,000 Asia 1,546 115,500 Europe ​ 77,003 114,489 Total ​ $ 93,549 $ 469,989
Schedule of Revenue from Contracts with Customers Disaggregated	Revenue from contracts with customers are disaggregated as follows: ​ ​ Three months ended March 31, ​ 2024 2023 Revenue recognized at a point in time ​ $ 78,549 ​ $ 464,989 Revenue recognized over time ​ 15,000 ​ 5,000 Total ​ $ 93,549 ​ $ 469,989
Schedule of Accounts Receivable and Contract Liabilities	Accounts receivable and contract liabilities as of the periods presented were as follows: ​ Accounts Receivable ​ Contract Liabilities January 1, 2023 ​ $ 327,200 ​ $ 178,750 December 31, 2023 482,279 30,400 March 31, 2024 ​ 132,622 ​ 7,000

NOTES AND CONVERTIBLE NOTES P_2

NOTES AND CONVERTIBLE NOTES PAYABLE (Tables)	3 Months Ended
	Mar. 31, 2024
Debt Conversion [Line Items]
Summary of sale of the Senior Convertible Notes and Senior Note Warrants to related parties	As of March 31, 2024 and December 31, 2023, the Company's outstanding debt consisted of the following. Please refer to the remainder of this footnote for more information on the debt issued during the periods presented. ​ March 31, December 31, Junior Notes Issued November 2023 $ 5,500,000 $ 5,500,000 Unamortized debt discount ( 1,961,661 ) ​ ( 2,751,533 ) Unamortized deferred financing costs ( 451,144 ) ​ ( 600,475 ) Current portion of notes payable 3,087,195 ​ 2,147,992 Senior Convertible Notes Issued June 2023 6,713,241 6,713,241 Convertible notes payable, long-term 6,713,241 ​ 6,713,241 Total debt $ 9,800,436 $ 8,861,233
Summary of Sale of Legacy Convertible Notes to Related Parties	The table below summarizes the sale of the Company Notes to related parties. Noteholder ​ Principal Amount of Legacy Convertible 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 (1) Thomas J. Wilson, an affiliate of W-G Investments LLC, 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 the Anzu SPVs, which at that time owned more than 5 % of Legacy Nuburu’s capital stock. (3) Ron Nicol is the Chairman of the Company’s board of directors and was a member of the Legacy Nuburu 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. (6) Ake Almgren resigned as a member of the Company's board of directors effective as of May 19, 2023.
Junior Notes and Junior Note Warrants
Debt Conversion [Line Items]
Summary of Convertible Notes and Note Warrants Sold to Related Parties	The table below summarizes the issuance of the Junior Notes and Junior Note Warrants to related parties: Noteholder ​ Principal Amount of Legacy Convertible 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
Senior Convertible Notes and Senior Note Warrants [Member]
Debt Conversion [Line Items]
Summary of Convertible Notes and Note Warrants Sold to Related Parties	The table below summarizes the sale of the Senior Convertible Notes and Senior Note 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.

WARRANTS (Tables)

WARRANTS (Tables) - Common Stock Warrant [Member]	3 Months Ended
	Mar. 31, 2024
Junior Note Warrants
Class of Warrant or Right [Line Items]
Schedule of Aggregate Fair value of Warrants	The significant inputs to the calculation of the fair value of the Junior Note Warrant liability were as follows: ​ Upon Issuance As of December 31, 2023 As of March 31, 2024 Common Stock Warrants: ​ ​ ​ Stock price $ 0.18 $ 0.15 $ 0.14 Expected term (in years) 5.0 4.9 4.7 Expected volatility 66.3 % 66.3 % 69.8 % Risk-free interest rate 4.1 % 3.8 % 4.2 % Expected dividend yield 0.0 % 0.0 % 0.0 %
Senior Note Warrants
Class of Warrant or Right [Line Items]
Schedule of Aggregate Fair value of Warrants	The aggregate fair value of the Senior Note 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)	3 Months Ended
	Mar. 31, 2024
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 March 31, ​ 2024 2023 Cost of revenue ​ $ 125,632 $ 128,743 Research and development 139,050 136,765 Selling and marketing 80,925 11,687 General and administrative ​ 268,508 186,783 Total stock-based compensation expense ​ $ 614,115 $ 463,978
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, 2023 888,373 ​ $ 5.22 RSUs granted — $ — RSUs vested ( 17,235 ) $ 4.86 RSUs forfeited — $ — Unvested at March 31, 2024 871,138 $ 5.22
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, 2023 ​ 7,547,750 ​ $ 1.86 ​ 7.9 ​ $ — Options granted 165,835 $ 0.17 Options exercised — $ — Options cancelled or forfeited ( 866,794 ) $ 4.39 Options outstanding at March 31, 2024 6,846,791 $ 1.50 8.6 $ — Options exercisable at March 31, 2024 2,777,478 $ 2.17 7.8 $ — Options vested and expected to vest at March 31, 2024 6,846,791 ​ $ 1.50 8.6 ​ $ —
Summary of Assumptions Utilized for Option Grants	A summary of the weighted-average assumptions the Company utilized for option grants during the three months ended March 31, 2024 and 2023, respectively, are as follows: ​ ​ Three Months Ended March 31, ​ 2024 2023 Expected term (in years) ​ 4.0 ​ 5.0 Expected volatility 47.8 % 36.0 % Risk-free interest rate 4.0 % 2.2 % Expected dividend yield 0.0 % ​ 0.0 %

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	3 Months Ended
	Mar. 31, 2024
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 Three Months Ended March 31, ​ 2024 2023 Stock options outstanding ​ 6,846,791 ​ 3,099,770 Warrants to purchase Common Stock - liability classified 38,710,785 16,710,785 Warrants to purchase Common Stock - equity classified 13,408,430 — Unvested restricted stock units 871,138 403,611 If-converted Common Stock from Series A Preferred Stock (1) 6,077,810 6,077,810 If-converted Common Stock from convertible notes 13,426,430 — Total 79,341,384 ​ 26,291,976 (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 ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Subsidiary, Sale of Stock [Line Items]
Net loss	$ (5,700,653)	$ (4,767,517)
Accumulated deficit	$ (87,599,345)		$ (81,898,692)

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)	3 Months Ended
	Mar. 31, 2024 USD ($)
Accounting Policies [Abstract]
Revenue recognized at the commencement of the lease for sales-type leases	$ 76,744
Interest income recognized for sales-type leases	398
Net investment in sales-type leases	$ 53,742

REVERSE RECAPITALIZATION - Addi

REVERSE RECAPITALIZATION - Additional Information (Details) - USD ($)				3 Months Ended
	Jan. 31, 2023	Jan. 30, 2023	Aug. 30, 2022	Mar. 31, 2024	Mar. 31, 2023		Dec. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Common stock, shares issued	31,323,904			38,532,403			36,894,323
Common stock, shares outstanding	31,323,904			38,532,403			36,894,323
Preferred stock, shares issued				2,388,905			2,388,905
Preferred stock, shares outstanding				2,388,905			2,388,905
Granted, outstanding vested and unvested shares, options				6,846,791			7,547,750
Options, exercisable				2,777,478
Proceeds from reverse recapitalization					$ 3,243,079
Proceeds from business combination				$ 3,200,000
Restricted Stock Units (RSUs) [Member]
Business Acquisition [Line Items]
Granted, outstanding vested and unvested shares, RSUs				871,138			888,373
Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Business Acquisition [Line Items]
Common stock, shares outstanding	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]
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				2,388,905			2,388,905	23,237,703
Preferred stock, shares outstanding				2,388,905			2,388,905	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
Common Stock [Member]
Business Acquisition [Line Items]
Common stock deemed value per share	$ 10
Equity awards, shares outstanding				38,532,403	33,585,544	[1]	36,894,323	5,556,857	[1]
Equity awards, shares	3,675,976			1,600,000
Conversion of preferred stock in to common stock	23,237,703
Conversion of stock	5,556,857
Common stock after conversion	1,167,557
Conversion of shares	1,361,787
Options, exercisable	3,133,270
Common Stock [Member] | Restricted Stock Units (RSUs) [Member]
Business Acquisition [Line Items]
Granted, outstanding vested and unvested shares, RSUs	542,706
Preferred Stock [Member]
Business Acquisition [Line Items]
Equity awards, shares outstanding				2,388,905	3,038,905	[1]	2,388,905	23,237,703	[1]
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
Common stock, shares outstanding	10,782,091	2,642,239
Preferred stock, shares issued	40,392,723
Preferred stock, shares outstanding	40,392,723
Equity awards, shares issued	7,132,467
Equity awards, shares outstanding	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
Legacy Nuburu [Member] | Common Stock [Member]
Business Acquisition [Line Items]
Common stock deemed value per share	$ 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
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
[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	Mar. 31, 2024	Dec. 31, 2023	Jan. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Common stock, shares outstanding	38,532,403	36,894,323	31,323,904
Preferred stock, shares outstanding	2,388,905	2,388,905
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	2,388,905	2,388,905		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
	Mar. 31, 2024	Mar. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Write-down of inventory	$ 28,012	$ 231,320
Depreciation and amortization	$ 256,895	$ 126,115

BALANCE SHEET COMPONENTS - Sche

BALANCE SHEET COMPONENTS - Schedule of Inventories (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 2,115,054	$ 1,973,634
Work-in-process	169,273	158,346
Finished goods	490,241	457,752
Inventories, gross	2,774,568	2,589,732
Less: inventory reserve	(1,161,469)	(1,133,457)
Inventories, net	$ 1,613,099	$ 1,456,275

BALANCE SHEET COMPONENTS - Sc_2

BALANCE SHEET COMPONENTS - Schedule of Property and Equipment, Net (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 8,526,384	$ 8,480,860
Less: accumulated depreciation and amortization	(3,121,572)	(2,829,884)
Property and equipment, net	5,404,812	5,650,976
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,225,153	7,179,629
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	897,948	897,948
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	205,897	205,897
Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 197,386	$ 197,386

BALANCE SHEET COMPONENTS - Sc_3

BALANCE SHEET COMPONENTS - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid insurance		$ 61,342
Other prepaid assets	$ 58,814	94,653
Other current assets	146	260
Total prepaid expenses and other current assets	$ 58,960	$ 156,255

BALANCE SHEET COMPONENTS - Sc_4

BALANCE SHEET COMPONENTS - Schedule of Accrued Liabilities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Accrued Liabilities, Current [Abstract]
Accrued payroll and related benefits	$ 447,488	$ 754,904
Accrued legal, accounting and professional fees	1,419,647	838,865
Accrued transaction costs related to the reverse recapitalization	503,600	503,600
Accrued taxes payable	116,215	89,346
Accrued interest	498,908	337,913
Other	262,989	225,677
Total accrued liabilities	$ 3,248,847	$ 2,750,305

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Exercise of warrants	0	0
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001
Stock price (in dollars per share)			$ 11.5
Public Warrants	$ 0		$ 0
Public and Junior Note Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Adjustment of Warrants	$ 3,311	$ 501,324

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Financial Liabilities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
FAIR VALUE MEASUREMENTS
Junior Note Warrants	$ 0	$ 0
Junior Note Warrants [Member] | Recurring [Member]
FAIR VALUE MEASUREMENTS
Junior Note Warrants	2,235,208	2,238,519
Junior Note Warrants [Member] | Level 3 [Member] | Recurring [Member]
FAIR VALUE MEASUREMENTS
Junior Note Warrants	$ 2,235,208	$ 2,238,519

FAIR VALUE MEASUREMENTS - Sch_2

FAIR VALUE MEASUREMENTS - Schedule of Changes in Fair Value of Financial Liabilities (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 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 [Member] | Public Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Recognition of Public Warrants upon the reverse recapitalization		1,336,863
Change in fair value		$ (501,324)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]		Other Nonoperating Income (Expense)
Fair value ending		$ 835,539
Level 3 [Member] | Junior Note Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value beginning	$ 2,238,519
Change in fair value	$ (3,311)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)
Fair value ending	$ 2,235,208

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details)	3 Months Ended	12 Months Ended
	Mar. 31, 2024 USD ($)	Dec. 31, 2023 ft²	Mar. 31, 2023
COMMITMENTS AND CONTINGENCIES
Operating lease weighted-average remaining lease term	1 year 3 months 18 days		1 year 9 months 18 days
Operating lease weighted-average discount rate	7%		5.50%
Operating lease original expiry		2024-12
Operating lease extended expiry	2025-06
Purchase commitment | $	$ 455,000
COLORADO [Member] | Office Building [Member]
COMMITMENTS AND CONTINGENCIES
Area of land | ft²		27,900

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Summary of Lease Cost (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 102,938	$ 85,036

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Summary of Cash Flow Transactions Arising from Lease Transaction (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 95,846	$ 93,053
Right-of-use assets obtained in exchange for new operating lease liabilities	$ 0	$ 0

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Summary of Future Payments and Interest Expense for Operating Lease (Details)	Mar. 31, 2024 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2024	$ 287,537
2025	240,834
Total undiscounted cash flows	528,371
Less: imputed interest	(22,152)
Present value of lease liabilities	$ 506,219

REVENUE - Schedule of Revenue D

REVENUE - Schedule of Revenue Disaggregated by Geography (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Revenue	$ 93,549	$ 469,989
United States [Member]
Disaggregation of Revenue [Line Items]
Revenue	15,000	240,000
Asia [Member]
Disaggregation of Revenue [Line Items]
Revenue	1,546	115,500
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 77,003	$ 114,489

REVENUE - Schedule of Revenue f

REVENUE - Schedule of Revenue from Contracts with Customers Disaggregated (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 93,549	$ 469,989
At a point in time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	78,549	464,989
Over time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 15,000	$ 5,000

REVENUE - Schedule of Accounts

REVENUE - Schedule of Accounts Receivable and Contract Liabilities (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023	Jan. 01, 2023
Revenue from Contract with Customer [Abstract]
Accounts Receivable	$ 132,622	$ 482,279	$ 327,200
Contract Liabilities	$ 7,000	$ 30,400	$ 178,750

REVENUE - Additional Informatio

REVENUE - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Revenue from Contract with Customer [Abstract]
Company recognized revenue included in the contract liabilities	$ 23,400	$ 5,000

NOTES AND CONVERTIBLE NOTES P_3

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of sale of the Senior Convertible Notes and Senior Note Warrants to related parties (Details) - USD ($)	Mar. 31, 2024	Dec. 31, 2023
Debt Conversion [Line Items]
Unamortized debt discount	$ (1,961,661)	$ (2,751,533)
Unamortized deferred financing costs	(451,144)	(600,475)
Current portion of notes payable	3,087,195	2,147,992
Convertible notes payable, long-term	6,713,241	6,713,241
Total debt	9,800,436	8,861,233
Convertible Notes Issued June 2023
Debt Conversion [Line Items]
Convertible notes payable, long-term	6,713,241	6,713,241
Junior Notes Issued November 2023
Debt Conversion [Line Items]
Notes Issued	$ 5,500,000	$ 5,500,000

NOTES AND CONVERTIBLE NOTES P_4

NOTES AND CONVERTIBLE NOTES PAYABLE - Additional Information (Details)					1 Months Ended	11 Months Ended
	Nov. 13, 2023 USD ($) Days $ / shares shares	Jun. 16, 2023 USD ($) shares	Jan. 31, 2023 $ / shares shares	Jan. 30, 2023 shares	Nov. 30, 2023 $ / shares	Jan. 31, 2023 USD ($) $ / shares	Jun. 12, 2023 shares
Debt Conversion [Line Items]
Interest rate percentage			8%			8%
Aggregate gross proceeds of notes payable						$ 11,400,000
Conversion price per share | $ / shares			$ 8.5			$ 8.5
Common Stock [Member]
Debt Conversion [Line Items]
Conversion of shares | shares			1,361,787
Legacy Nuburu [Member] | Common Stock [Member]
Debt Conversion [Line Items]
Conversion of shares | shares				2,642,239
Junior Note Warrants [Member]
Debt Conversion [Line Items]
Aggregate fair value of warrants	$ 2,668,169
Warrants to purchase company common stock | shares	22,000,000
Junior Notes And Warrants Purchase Agreements [Member]
Debt Conversion [Line Items]
Interest rate percentage	10%
Promissory notes, principal amount	$ 5,500,000
Percentage of warrant exercisable on common stock	100%
Percentage of maximum aggregate outstanding common stock	19.90%
Common stock, exercisable price per share | $ / shares	$ 0.25
Original issue discount	$ 500,000
Credit facility minimum closing in principal amount	$ 20,000,000
Maturity period after issuance	12 months
Additional warrant coverage	25%
Percentage of trading price	120%
Minimum consecutive trading days | Days	20
Maximum consecutive trading days | Days	30
Junior Notes And Warrants Purchase Agreements [Member] | Minimum [Member]
Debt Conversion [Line Items]
Percentage of common stock price over warrant exercise price	200%
Junior Notes And Warrants Purchase Agreements [Member] | SOFR [Member]
Debt Conversion [Line Items]
Investment interest rate if not repaid within nine months after issuance	12%
Investment interest rate if not repaid within six months after issuance	9%
Senior Convertible Notes And Warrants Purchase Agreements [Member]
Debt Conversion [Line Items]
Interest rate percentage					7%
Convertible promissory notes, amount		$ 9,225,000
Percentage of principal to be prepaid					150%
Conversion price per share | $ / shares					$ 0.688
Senior Convertible Notes And Warrants Purchase Agreements [Member] | Maximum [Member]
Debt Conversion [Line Items]
Warrants to purchase company common stock | shares		1,889,535					11,518,895

NOTES AND CONVERTIBLE NOTES P_5

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Junior Notes and Junior Note Warrants Sold to Related Parties (Details)	Nov. 13, 2023 USD ($)
W-G Investements LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	$ 1,000,000	[1]
David Seldin [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	1,000,000	[2]
Ron Nicol [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	1,000,000	[3]
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	200,000
Curtis N Maas Revocable Trust [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	150,000
Ake Almgren [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	$ 100,000
[1] 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 Executive 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.

NOTES AND CONVERTIBLE NOTES P_6

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Junior Notes and Junior Note Warrants Sold to Related Parties (Parenthetical) (Details)				11 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
David Seldin Member | Legacy Nuburu
Debt Conversion [Line Items]
Percentage of capital stock owned	5%	5%	5%	5%

NOTES AND CONVERTIBLE NOTES P_7

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Convertible Notes and Senior Note Warrants Sold to Related Parties (Details)	Jun. 16, 2023 USD ($)
Wilson-Garling 2023 Family Trust [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	$ 5,000,000	[1]
David Seldin [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	1,200,000	[2]
Eunomia, LP [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	1,000,000	[3]
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	100,000	[4]
Curtis N Maas Revocable Trust [Member]
Debt Conversion [Line Items]
Principal amount of senior 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.

NOTES AND CONVERTIBLE NOTES P_8

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Convertible Notes and Senior Note Warrants Sold to Related Parties (Parenthetical) (Details)				11 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
David Seldin [Member] | Legacy Nuburu
Debt Conversion [Line Items]
Percentage of capital stock owned	5%	5%	5%	5%

NOTES AND CONVERTIBLE NOTES P_9

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Sale of Legacy Convertible to Related Parties (Details)	Jan. 31, 2023 USD ($)
W-G Investements LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Legacy Nuburu Convertible Notes	$ 1,000,000	[1]
David Seldin [Member]
Debt Conversion [Line Items]
Principal Amount of Legacy Nuburu Convertible Notes	1,000,000	[2]
Ron Nicol [Member]
Debt Conversion [Line Items]
Principal Amount of Legacy Nuburu Convertible Notes	1,000,000	[3]
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Legacy Nuburu Convertible Notes	200,000	[4]
Curtis N Maas Revocable Trust [Member]
Debt Conversion [Line Items]
Principal Amount of Legacy Nuburu Convertible Notes	150,000	[5]
Ake Almgren [Member]
Debt Conversion [Line Items]
Principal Amount of Legacy Nuburu Convertible Notes	$ 100,000	[6]
[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 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.

NOTES AND CONVERTIBLE NOTES _10

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Sale of Legacy Convertible to Related Parties (Parenthetical) (Details)				11 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
David Seldin [Member] | Legacy Nuburu
Debt Conversion [Line Items]
Percentage of capital stock owned	5%	5%	5%	5%

CONVERTIBLE PREFERRED STOCK - A

CONVERTIBLE PREFERRED STOCK - Additional Information (Details)				1 Months Ended	2 Months Ended	3 Months Ended	12 Months Ended
	Jan. 31, 2023 shares	Jan. 30, 2023 shares	Aug. 30, 2022 USD ($) $ / shares shares	Nov. 30, 2023 shares	Jan. 31, 2022 USD ($) $ / shares shares	Mar. 31, 2024 USD ($) Days $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Mar. 10, 2023 shares	Dec. 31, 2022 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					38,532,403	36,894,323
Preferred stock, shares issued						2,388,905	2,388,905
Preferred stock, aggregate purchase price | $						$ 200,000
Preferred stock, shares outstanding						2,388,905	2,388,905
Common stock, shares outstanding	31,323,904					38,532,403	36,894,323
Conversion rate of preferred stock into common stock | $ / shares						$ 10
Amended and Restated Sponsor Support and Forfeiture Agreement [Member]
Class of Stock [Line Items]
Common stock, shares outstanding	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
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
Issuance of Legacy Nuburu Series C preferred stock, shares	3,675,976					1,600,000
Preferred stock, aggregate purchase price | $						$ 160
Conversion of shares	1,361,787
Conversion of stock	5,556,857
Legacy Nuburu's [Member]
Class of Stock [Line Items]
Common stock, shares issued	10,782,091
Preferred stock, shares issued	40,392,723
Preferred stock, shares outstanding	40,392,723
Common stock, shares outstanding	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
Conversion Rights [Member] | Common Stock [Member]
Class of Stock [Line Items]
Conversion of stock, shares issued				1,300,000
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						2,388,905	2,388,905		23,237,703
Preferred stock, shares outstanding						2,388,905	2,388,905		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
Series A Preferred Stock [Member] | Legacy Nuburu's [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	15,478
Series A Preferred Stock [Member] | Tailwind [Member]
Class of Stock [Line Items]
Preferred stock, shares issued	316,188
Series A Preferred Stock [Member] | Conversion Rights [Member]
Class of Stock [Line Items]
Conversion of stock				650,000
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
Preferred Stock [Member] | Services Agreement With Anzu Partners [Member]
Class of Stock [Line Items]
Number of outstanding warrants to purchase shares			500,000

WARRANTS - Additional Informati

WARRANTS - Additional Information (Details)			3 Months Ended
	Nov. 13, 2023 USD ($) Days $ / shares shares	Jun. 16, 2023 USD ($) $ / shares shares	Mar. 31, 2024 $ / shares shares	Dec. 31, 2023 $ / shares	Jun. 12, 2023 shares	Jan. 31, 2023 $ / shares shares
Warrants
Exercise price of warrants				$ 11.5
Common stock, par value (in dollars per share)			$ 0.0001	0.0001
Warrants additional paid in capital | $		$ 2,511,759
Common Stock [Member]
Warrants
Share issued price						$ 10
Public Warrants [Member]
Warrants
Class of warrant or right outstanding | shares			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
Share issued price				$ 11.5
Public Warrants [Member] | Common Stock [Member]
Warrants
Exercise price of warrants			$ 11.5
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 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 Is 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
Junior Note Warrants [Member]
Warrants
Warrants to purchase company common stock | shares	22,000,000
Sale price of warrants	$ 0.25
Warrants expire date	Dec. 06, 2028
Proceeds from issuance of private placement | $	$ 5,500,000
Aggregate fair value of warrants | $	$ 2,668,169
Junior Note Warrants [Member] | Junior Notes not Repaid Six Months after Issuance [Member]
Warrants
Percentag of cash exercise price equal to volume weighted average price	120%
Percentage of additional warrants on principal	25%
Common stock trading days immediately prior to issuance | Days	10
Junior Note Warrants [Member] | Junior Notes not Repaid Nine Months after Issuance [Member]
Warrants
Percentag of cash exercise price equal to volume weighted average price	120%
Percentage of additional warrants on principal	25%
Common stock trading days immediately prior to issuance | Days	10
Senior Note Warrants [Member]
Warrants
Warrants to purchase company common stock | shares		1,889,535			11,518,895
Sale price of warrants		$ 1.03
Warrants expire date		Jun. 23, 2028
Proceeds from issuance of private placement | $		$ 9,225,000
Aggregate fair value of warrants | $		$ 3,401,366

WARRANTS - Schedule Of Fair val

WARRANTS - Schedule Of Fair value Of Warrants Estimated in Black Scholes Option Pricing Model (Details) - Common Stock Warrant [Member] - $ / shares			3 Months Ended	12 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Mar. 31, 2024	Dec. 31, 2023
Junior Note Warrants
Subsidiary, Sale of Stock [Line Items]
Share Price	$ 0.18		$ 0.14	$ 0.15
Expected term (in years)	5 years		4 years 8 months 12 days	4 years 10 months 24 days
Expected volatility	66.30%		69.80%	66.30%
Risk-free interest rate	4.10%		4.20%	3.80%
Expected dividend yield	0%		0%	0%
Senior Note Warrants
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
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 614,115	$ 463,978
2022 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for grant	1.5
ESPP [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for grant	0.4
Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 69,800	117,089
Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total grant date fair value of RSUs vested	240,090	849,870
Unrecognized stock-based compensation costs	$ 2,302,353
Unrecognized stock-based compensation costs, remaining weighted average period	1 year 1 month 6 days
Stock Options [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized stock-based compensation costs	$ 1,600,504
Unrecognized stock-based compensation costs, remaining weighted average period	2 years 2 months 12 days
Agrgregate instrinsic value of options exercised	$ 0	$ 0
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	$ 0.17	$ 0

STOCK BASED COMPENSATION - Sche

STOCK BASED COMPENSATION - Schedule of Stock-Based Compensation Expense (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 614,115	$ 463,978
Cost of revenue [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	125,632	128,743
Research and Development [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	139,050	136,765
Selling and Marketing [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	80,925	11,687
General and Administrative [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 268,508	$ 186,783

STOCK BASED COMPENSATION - Sc_2

STOCK BASED COMPENSATION - Schedule of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member]	3 Months Ended
	Mar. 31, 2024 $ / 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, 2023 | shares	888,373
Number of Shares, RSUs granted | shares	0
Number of Shares, RSUs vested | shares	(17,235)
Number of Shares, RSUs forfeited | shares	0
Number of Shares, RSUs Unvested at March 31, 2024 | shares	871,138
RSUs Weighted-Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, RSUs Unvested at December 31, 2023 | $ / shares	$ 5.22
Weighted Average Grant Date Fair Value, RSUs Granted | $ / shares	0
Weighted Average Grant Date Fair Value, RSUs Vested | $ / shares	4.86
Weighted Average Grant Date Fair Value, RSUs Forfeited | $ / shares	0
Weighted Average Grant Date Fair Value, RSUs Unvested at March 31, 2024 | $ / shares	$ 5.22

STOCK BASED COMPENSATION - Summ

STOCK BASED COMPENSATION - Summary of Stock Options Activity (Details) - USD ($)	3 Months Ended	12 Months Ended
	Mar. 31, 2024	Dec. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at December 31, 2023	7,547,750
Options granted	165,835
Options exercised	0
Options cancelled or forfeited	(866,794)
Options outstanding at March 31, 2024	6,846,791	7,547,750
Options exercisable at March 31, 2024	2,777,478
Options vested and expected to vest at March 31, 2024	6,846,791
Weighted-Average Exercise Price
Options outstanding at December 31, 2023	$ 1.86
Options granted	0.17
Options exercised	0
Options cancelled or forfeited	4.39
Options outstanding at March 31, 2024	1.5	$ 1.86
Options exercisable at March 31, 2024	2.17
Options vested and expected to vest at March 31, 2024	$ 1.5
Weighted-Average Remaining Contractual Life (Years)
Options outstanding	8 years 7 months 6 days	7 years 10 months 24 days
Options exercisable at March 31, 2024	7 years 9 months 18 days
Options vested and expected to vest at March 31, 2024	8 years 7 months 6 days
Aggregate Intrinsic Value
Options outstanding	$ 0	$ 0
Options exercisable at March 31, 2024	0
Options vested and expected to vest at March 31, 2024	$ 0

STOCK BASED COMPENSATION - Su_2

STOCK BASED COMPENSATION - Summary of Assumptions Utilized for Option Grants (Details)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)	4 years	5 years
Expected volatility	47.80%	36%
Risk-free interest rate	4%	2.20%
Expected dividend yield	0%	0%

INCOME TAX - Additional Informa

INCOME TAX - Additional Information (Details) - USD ($)	3 Months Ended
	Mar. 31, 2024	Mar. 31, 2023
Income Tax Disclosure [Abstract]
Income tax expense	$ 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		3 Months Ended
		Mar. 31, 2024	Mar. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		79,341,384	26,291,976
Stock options outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount		6,846,791	3,099,770
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		38,710,785	16,710,785
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
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		871,138	403,611
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	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
[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)	Mar. 31, 2024 $ / shares
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

SUBSEQUENT EVENTS (Additional I

SUBSEQUENT EVENTS (Additional Information) (Details)			3 Months Ended
	Apr. 03, 2024 USD ($) Director $ / shares shares	Feb. 22, 2024 USD ($)	Mar. 31, 2024 USD ($)
Subsequent Event [Line Items]
Description of reverse stock split		effect a reverse stock split of the Company's issued and outstanding Common Stock within a range from 1-for 30 to 1-for-75, with the exact ratio of the reverse stock split to be determined by the Company's board of directors, and (ii) issue up to $50.0 million of securities in one or more non-public offerings, where the maximum discount at which securities may be offered may be equivalent to a discount of up to 30% below the market price of the Company's Common Stock. As of the date of this report, the Company has not effected the reverse stock split.
Stock issued during period, value, new issues			$ 200,000
Minimum [Member]
Subsequent Event [Line Items]
Reverse stock split		0.033
Maximum [Member]
Subsequent Event [Line Items]
Reverse stock split		0.0133
Stock issued during period, value, new issues		$ 50,000,000
Discount percentage of below market price of common stock		30%
Subsequent Event [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Share price | $ / shares	$ 0.125
Stock issued during period, value, new issues	$ 3,000,000
Issuance of Common Stock (in shares) | shares	24,000,000
Investor rights to nominate directors	The investors also have the right to nominate two directors for election to the Company’s board of directors.
Number of directors nominated by investors | Director	2
Subsequent Event [Member] | Common Stock [Member] | Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Warrants and rights outstanding term	5 years
Warrants outstanding, exercise price | $ / shares	$ 0.1625
Percentage of warrants exercisable issued equal to newly issued shares	100%