Nuburu (BURU) S-1/A 22 Jan 25 IPO registration (amended) Financial data

Document and Entity Information

Document and Entity Information	9 Months Ended
	Sep. 30, 2024
Document Type	S-1/A
Entity Registrant Name	NUBURU, INC.
Entity Incorporation, State or Country Code	DE
Entity Primary SIC Number	3690
Entity Tax Identification Number	85-1288435
Entity Address, Address Line One	7442 S Tucson Way
Entity Address, Address Line Two	Suite 130
Entity Address, City or Town	Centennial
Entity Address, State or Province	CO
Entity Address, Postal Zip Code	80112
City Area Code	720
Local Phone Number	767-1400
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	true
Entity Ex Transition Period	false
Entity Central Index Key	0001814215
Amendment Flag	true
Amendment Description	Amendment No. 2
Business Contact [Member]
Entity Address, Address Line One	7442 S Tucsoan Way
Entity Address, Address Line Two	Suite130
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
Contact Personnel Name	Brian Knaley

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)		Sep. 30, 2024		Dec. 31, 2023		Dec. 31, 2022
Current assets
Cash and cash equivalents		$ 232,075		$ 2,148,700		$ 2,880,254
Accounts receivable		54,600		482,279		327,200
Inventories, net		1,526,470		1,456,275		972,695
Deferred financing costs				50,000		4,258,515
Prepaid expenses and other current assets		527,061		156,255		46,737
Total current assets		2,340,206		4,293,509		8,485,401
Property and equipment, net		5,137,035		5,650,976		3,771,849
Construction in progress				0		188,912
Operating lease right-of-use assets		300,688		586,164		641,651
Other assets		34,359		34,359		34,359
TOTAL ASSETS		7,812,288		10,565,008		13,122,172
Current liabilities
Accounts payable		5,962,062		4,744,606		4,456,587
Accrued expenses		4,443,179		2,750,305		2,312,118
Current portion of operating lease liability		328,554		355,385		343,049
Contract liabilities		24,000		30,400		178,750
Shareholder advances		644,936
Current portion of notes payable		4,232,041		2,147,992		0
Current portion of convertible notes payable derivative liability		37,900		0		22,688,097
Total current liabilities		15,672,672		10,028,688		29,978,601
Operating lease liability, net of current portion				237,369		373,907
Convertible notes payable		4,511,880		6,713,241		0
Warrant liabilities		82,333		2,238,519
TOTAL LIABILITIES		20,266,885		19,217,817		30,352,508
Commitments and Contingencies (Note 6)
Convertible preferred stock		23,889,050		23,889,050		4,040
Stockholders' Deficit
Common Stock		569	[1]	92	[1]	1,077
Additional paid-in capital		83,708,136	[1]	64,741,241		59,344,952
Accumulated deficit		(120,052,352)		(97,286,789)		(76,580,405)
Total Stockholders' Deficit		(36,343,647)		(32,541,859)		(17,234,376)
TOTAL LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT		$ 7,812,288		10,565,008		13,122,172
Previously Reported [Member]
Current liabilities
Current portion of convertible notes payable derivative liability						7,300,000
Total current liabilities						14,590,504
TOTAL LIABILITIES						14,964,411
Convertible preferred stock				239		0
Stockholders' Deficit
Common Stock				3,689
Additional paid-in capital	[1]			64,744,838
Accumulated deficit				(81,898,692)		(61,192,308)
Total Stockholders' Deficit				$ (8,652,809)		$ (1,842,239)
[1] Amount presented as of December 31, 2023 is adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information.

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical)	Sep. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 USD ($) $ / shares shares	Dec. 31, 2022 USD ($) $ / shares shares
Allowances for inventory | $	$ 1,161,469	$ 1,133,457	$ 292,990
Convertible preferred stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Converted perferred stock, shares authorized	50,000,000	50,000,000	50,000,000
Converted perferred stock, shares issued	2,388,905	2,388,905	23,237,703
Converted perferred stock, shares Outstanding	2,388,905	2,388,905	23,237,703
Common stock, par value (in dollars per share) | $ / shares	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	250,000,000	250,000,000	250,000,000
Common stock, shares issued	5,686,498	922,362	5,556,857
Common stock, shares outstanding	5,686,498	922,362	5,556,857
Previously Reported [Member]
Common stock, shares issued		36,894,323
Common stock, shares outstanding		36,894,323

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended				9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023	Dec. 31, 2022
Revenue	$ 0		$ 186,743		$ 142,827		$ 1,710,794		$ 2,085,532	$ 1,440,428
Cost of revenue	359,950		1,115,703		1,950,632		4,813,404		5,695,433	4,859,599
Gross margin	(359,950)		(928,960)		(1,807,805)		(3,102,610)		(3,609,901)	(3,419,171)
Operating expenses:
Research and development	206,474		1,348,450		1,656,350		4,300,166		5,462,680	4,546,057
Selling and marketing									1,539,690	708,144
Selling and marketing	113,445		523,627		385,965		1,066,289
General and administrative	1,941,085		2,335,605		6,941,448		8,409,877		11,223,449	5,324,417
Total operating expenses	2,261,004		4,207,682		8,983,763		13,776,332		18,225,819	10,578,618
Loss from operations	(2,620,954)		(5,136,642)		(10,791,568)		(16,878,942)		(21,835,720)	(13,997,789)
Change in fair value of convertible notes payable									0	(15,388,097)
Interest income	721		46,998		17,202		91,914		117,372	43,976
Interest expense	(929,046)		(162,765)		(2,821,527)		(175,149)		(754,549)	(175,288)
Change in fair value of warrant liabilities	369,674		167,108		2,156,186		1,002,647
Change in fair value of derivative liability	141,100		0		141,100		0
Loss on extinguishment of debt	(1,339,017)		0		(11,685,125)		0
Other income, net	0		0		218,169		0		1,766,513	0
Loss before provision for income taxes	(4,377,522)		(5,085,301)		(22,765,563)		(15,959,530)		(20,706,384)	(29,517,198)
Provision for income taxes	0		0		0		0		0	0
Net loss and comprehensive loss	$ (4,377,522)		$ (5,085,301)		$ (22,765,563)		$ (15,959,530)		$ (20,706,384)	$ (29,517,198)
Net loss per common share, basic	$ (1.12)	[1]	$ (5.74)	[1]	$ (10.45)	[1]	$ (19.98)	[1]	$ (0.63)	$ (5.41)
Net loss per common share, diluted	$ (1.12)	[1]	$ (5.74)	[1]	$ (10.45)	[1]	$ (19.98)	[1]	$ (0.63)	$ (5.41)
Weighted-average common shares used to compute net loss per common share, basic	3,924,580		885,628		2,178,902		798,888		33,064,250	5,458,184
Weighted-average common shares used to compute net loss per common share, diluted	3,924,580		885,628		2,178,902		798,888		33,064,250	5,458,184
[1] Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information.

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS (Parenthetical)	Jul. 23, 2024
Reverse stock split	0.025

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY (DEFICIT) - USD ($)		Total	Lincoln Park [Member]	Convertible Preferred Stock [Member]		Legacy Nuburu Series C Preferred Stock [Member]	Previously Reported [Member]	Common Stock [Member]		Common Stock [Member] Lincoln Park [Member]	Common Stock [Member] Previously Reported [Member]		Additional Paid-in Capital [Member]	Additional Paid-in Capital [Member] Lincoln Park [Member]	Additional Paid-in Capital [Member] Legacy Nuburu Series C Preferred Stock [Member]	Additional Paid-in Capital [Member] Previously Reported [Member]	Accumulated Deficit [Member]
Balance at the beginning (in shares) at Dec. 31, 2021	[1]			23,196,296
Balance at the beginning at Dec. 31, 2021				$ 4,036
Balance at the beginning (in shares) at Dec. 31, 2021	[1]							5,153,286
Balance at the beginning at Dec. 31, 2021		$ 9,584,039						$ 999					$ 56,646,247				$ (47,063,207)
Issuance of Legacy Nuburu Series C preferred stock, shares	[1]			41,407
Issuance of Legacy Nuburu Series C preferred stock				$ 4
Issuance of Common Stock and Preferred Stock						$ 188,886									$ 188,886
Issuance of Common Stock from option exercises, shares	[1]							403,571
Issuance of Common Stock from option exercises		147,557						$ 78					147,479
Stock-based compensation		2,362,340											2,362,340
Net loss		$ (29,517,198)					$ (14,129,101)										(29,517,198)
Balance at the ending (in shares) at Dec. 31, 2022		23,237,703		23,237,703	[1],[2]
Balance at the ending at Dec. 31, 2022		$ 4,040		$ 4,040			0
Balance at the ending (in shares) at Dec. 31, 2022								138,922	[2],[3]		5,556,857	[1]
Balance at the ending at Dec. 31, 2022		(17,234,376)					(1,842,239)	$ 1,077			$ 13		59,344,952			$ 59,346,016	(76,580,405)
Issuance of Common Stock and Series A preferred stock upon conversion of convertible notes in connection with the reverse recapitalization (in Shares)	[2]			1,361,787				34,045	[3]
Issuance of Common Stock and Series A preferred stock upon conversion of convertible notes in connection with the reverse recapitalization		13,345,380		$ 13,617,870				$ 3					13,345,377
Conversion of Legacy Nuburu convertible preferred stock into Common Stock in connection with the reverse recapitalization (in shares)	[2]			(23,237,703)				580,943	[3]
Conversion of Legacy Nuburu convertible preferred stock into Common Stock in connection with the reverse recapitalization		1,776		$ (4,040)				$ 59					1,717
Issuance of Common Stock and Series A preferred stock upon the reverse recapitalization, net of issuance costs (in shares)	[2]			1,481,666				80,844	[3]
Issuance of Common Stock and Series A preferred stock upon the reverse recapitalization, net of issuance costs		(18,071,768)		$ 14,816,660				$ 9					(18,071,777)
Issuance of Common Stock and Series A preferred stock to satisfy certain reverse recapitalization costs (in shares)	[2]			195,452				4,887	[3]
Issuance of Common Stock and Series A preferred stock to satisfy certain reverse recapitalization costs		(1,954,540)		$ 1,954,520									(1,954,540)
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)
Balance at the ending (in shares) at Mar. 31, 2023		3,038,905		3,038,905	[2]
Balance at the ending at Mar. 31, 2023		$ 30,389,050		$ 30,389,050			304
Balance at the ending (in shares) at Mar. 31, 2023	[2],[3]							839,641
Balance at the ending at Mar. 31, 2023		$ (29,553,930)					835,120	$ 84					51,793,908				(81,347,922)
Balance at the beginning (in shares) at Dec. 31, 2022		23,237,703		23,237,703	[1],[2]
Balance at the beginning at Dec. 31, 2022		$ 4,040		$ 4,040			0
Balance at the beginning (in shares) at Dec. 31, 2022								138,922	[2],[3]		5,556,857	[1]
Balance at the beginning at Dec. 31, 2022		(17,234,376)					(1,842,239)	$ 1,077			$ 13		59,344,952			59,346,016	(76,580,405)
Net loss		$ (15,959,530)
Balance at the ending (in shares) at Sep. 30, 2023		3,038,905		3,038,905	[2]
Balance at the ending at Sep. 30, 2023		$ 30,389,050		$ 30,389,050			304
Balance at the ending (in shares) at Sep. 30, 2023	[2],[3]							888,869
Balance at the ending at Sep. 30, 2023		$ (34,887,317)					(4,498,267)	$ 88					57,652,530				(92,539,935)
Balance at the beginning (in shares) at Dec. 31, 2022		23,237,703		23,237,703	[1],[2]
Balance at the beginning at Dec. 31, 2022		$ 4,040		$ 4,040			0
Balance at the beginning (in shares) at Dec. 31, 2022								138,922	[2],[3]		5,556,857	[1]
Balance at the beginning at Dec. 31, 2022		(17,234,376)					(1,842,239)	$ 1,077			$ 13		59,344,952			59,346,016	(76,580,405)
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		13,345,513		$ 13,617,870				$ 136					13,345,377
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		$ (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		(18,074,185)		$ 14,816,660				$ (197)					(18,073,988)
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		(1,954,520)		$ 1,954,520				$ 20					(1,954,540)
Recognition of Public Warrants upon the reverse recapitalization		(1,336,863)											(1,336,863)
Issuance of Common Stock from the Lincoln Park Purchase Agreement, shares	[1]									1,681,898
Issuance of Common Stock from the Lincoln Park Purchase Agreement			$ 2,099,997							$ 167				$ 2,099,830
Issuance of Common Stock warrants in Convertible Notes and Warrant Purchase Agreement		2,351,414											2,351,414
Issuance of Common Stock upon conversion of convertible preferred stock (in Shares)	[1]			(650,000)
Issuance of Common Stock upon conversion of convertible preferred stock				$ (6,500,000)
Issuance of Common Stock upon conversion of convertible preferred stock (in Shares)	[1]							1,300,000
Issuance of Common Stock upon conversion of convertible preferred stock		$ 6,500,000						$ 130					6,499,870
Issuance of Common Stock from option exercises, shares		5,153						5,153	[1]
Issuance of Common Stock from option exercises		$ 6,999						$ 1					6,998
Issuance of Common Stock from releases of restricted stock units, shares	[1]							391,651
Issuance of Common Stock from releases of restricted stock units								$ 39					(39)
Restricted stock units used for tax withholdings, shares	[1]							(69,923)
Restricted stock units used for tax withholdings		(33,903)						$ (7)					(33,896)
Stock-based compensation		2,490,409											2,490,409
Net loss		$ (20,706,384)															(20,706,384)
Balance at the ending (in shares) at Dec. 31, 2023		2,388,905		2,388,905	[1]
Balance at the ending at Dec. 31, 2023		$ 23,889,050		$ 23,889,050			239
Balance at the ending (in shares) at Dec. 31, 2023								36,894,323	[1]		922,362	[4]
Balance at the ending at Dec. 31, 2023		$ (32,541,859)					(8,652,809)	$ 3,689			$ 92	[4]	64,741,241			64,744,838	(97,286,789)
Balance at the beginning (in shares) at Mar. 31, 2023		3,038,905		3,038,905	[2]
Balance at the beginning at Mar. 31, 2023		$ 30,389,050		$ 30,389,050			304
Balance at the beginning (in shares) at Mar. 31, 2023	[2],[3]							839,641
Balance at the beginning at Mar. 31, 2023		(29,553,930)					835,120	$ 84					51,793,908				(81,347,922)
Issuance of Common Stock from the Lincoln Park Purchase Agreement, shares	[2],[3]									42,048
Issuance of Common Stock from the Lincoln Park Purchase Agreement			$ 2,099,997							$ 4				$ 2,099,993
Issuance of Common Stock warrants in Convertible Notes and Warrant Purchase Agreement		2,351,414											2,351,414
Issuance of Common Stock from option exercises, shares	[2],[3]							129
Issuance of Common Stock from option exercises		6,999											6,999
Issuance of Common Stock from releases of restricted stock units, shares	[2],[3]							391
Stock-based compensation		796,783											796,783
Net loss		$ (6,106,712)															(6,106,712)
Balance at the ending (in shares) at Jun. 30, 2023		3,038,905
Balance at the ending at Jun. 30, 2023		$ 30,389,050		$ 30,389,050			304
Balance at the ending (in shares) at Jun. 30, 2023	[2]			3,038,905				882,209	[3]
Balance at the ending at Jun. 30, 2023		(30,405,449)					(16,399)	$ 88					57,049,097				(87,454,634)
Issuance of Common Stock from releases of restricted stock units, shares	[2],[3]							8,165
Issuance of Common Stock from releases of restricted stock units								$ 1					(1)
Restricted stock units used for tax withholdings, shares	[2],[3]							(1,505)
Restricted stock units used for tax withholdings		(31,595)						$ (1)					(31,594)
Stock-based compensation		635,028											635,028
Net loss		$ (5,085,301)															(5,085,301)
Balance at the ending (in shares) at Sep. 30, 2023		3,038,905		3,038,905	[2]
Balance at the ending at Sep. 30, 2023		$ 30,389,050		$ 30,389,050			304
Balance at the ending (in shares) at Sep. 30, 2023	[2],[3]							888,869
Balance at the ending at Sep. 30, 2023		$ (34,887,317)					(4,498,267)	$ 88					57,652,530				(92,539,935)
Balance at the ending (in shares) at Dec. 31, 2023		2,388,905		2,388,905	[1]
Balance at the ending at Dec. 31, 2023		$ 23,889,050		$ 23,889,050			239
Balance at the ending (in shares) at Dec. 31, 2023								36,894,323	[1]		922,362	[4]
Balance at the ending at Dec. 31, 2023		(32,541,859)					(8,652,809)	$ 3,689			$ 92	[4]	64,741,241			64,744,838	(97,286,789)
Issuance of Common Stock (in shares)	[4]							40,000
Issuance of Common Stock and Preferred Stock		200,000						$ 4	[4]				199,996
Issuance of Common Stock from releases of restricted stock units, shares	[4]							1,237
Issuance of Common Stock from releases of restricted stock units								$ 1	[4]				(1)
Restricted stock units used for tax withholdings, shares	[4]							(285)
Restricted stock units used for tax withholdings		(1,873)						$ (1)	[4]				(1,872)
Stock-based compensation		614,115											614,115
Net loss		(5,700,653)															(5,700,653)
Balance at the ending (in shares) at Mar. 31, 2024				2,388,905
Balance at the ending at Mar. 31, 2024				$ 23,889,050
Balance at the ending (in shares) at Mar. 31, 2024	[4]							963,314
Balance at the ending at Mar. 31, 2024		$ (37,430,270)						$ 96	[4]				65,557,076				(102,987,442)
Balance at the beginning (in shares) at Dec. 31, 2023		2,388,905		2,388,905	[1]
Balance at the beginning at Dec. 31, 2023		$ 23,889,050		$ 23,889,050			239
Balance at the beginning (in shares) at Dec. 31, 2023								36,894,323	[1]		922,362	[4]
Balance at the beginning at Dec. 31, 2023		$ (32,541,859)					$ (8,652,809)	$ 3,689			$ 92	[4]	64,741,241			$ 64,744,838	(97,286,789)
Issuance of Common Stock from option exercises, shares		0
Net loss		$ (22,765,563)
Balance at the ending (in shares) at Sep. 30, 2024		2,388,905		2,388,905
Balance at the ending at Sep. 30, 2024		$ 23,889,050		$ 23,889,050
Balance at the ending (in shares) at Sep. 30, 2024	[4]							5,686,498
Balance at the ending at Sep. 30, 2024		(36,343,647)						$ 569	[4]				83,708,136				(120,052,352)
Balance at the beginning (in shares) at Mar. 31, 2024				2,388,905
Balance at the beginning at Mar. 31, 2024				$ 23,889,050
Balance at the beginning (in shares) at Mar. 31, 2024	[4]							963,314
Balance at the beginning at Mar. 31, 2024		(37,430,270)						$ 96	[4]				65,557,076				(102,987,442)
Issuance of Common Stock to extinguish debt, shares	[4]							2,248,312
Issuance of Common Stock to extinguish debt		13,356,412						$ 225	[4]				13,356,187
Issuance of Common Stock from releases of restricted stock units, shares	[4]							48,779
Issuance of Common Stock from releases of restricted stock units								$ 5	[4]				(5)
Restricted stock units used for tax withholdings, shares	[4]							(13,082)
Restricted stock units used for tax withholdings		(70,713)						$ (1)	[4]				(70,712)
Issuance of pre-funded warrants		1,539,866											1,539,866
Stock-based compensation		450,572											450,572
Net loss		(12,687,388)															(12,687,388)
Balance at the ending (in shares) at Jun. 30, 2024				2,388,905
Balance at the ending at Jun. 30, 2024				$ 23,889,050
Balance at the ending (in shares) at Jun. 30, 2024	[4]							3,247,323
Balance at the ending at Jun. 30, 2024		$ (34,841,521)						$ 325	[4]				80,832,984				(115,674,830)
Issuance of Common Stock to extinguish debt, shares	[4]							2,399,850
Fractional shares issued for stock split, shares	[4]							25,635
Common stock issued for services, shares		12,500						12,500	[4]
Common stock issued for services		$ 1						$ 1	[4]
Fractional shares issued for stock split								3	[4]				(3)
Issuance of Common Stock to extinguish debt		1,828,292						$ 240	[4]				1,828,052
Issuance of Common Stock from releases of restricted stock units, shares	[4]							1,491
Restricted stock units used for tax withholdings, shares	[4]							(301)
Restricted stock units used for tax withholdings		(502)											(502)
Issuance of pre-funded warrants		600,000											600,000
Stock-based compensation		447,605											447,605
Net loss		$ (4,377,522)															(4,377,522)
Balance at the ending (in shares) at Sep. 30, 2024		2,388,905		2,388,905
Balance at the ending at Sep. 30, 2024		$ 23,889,050		$ 23,889,050
Balance at the ending (in shares) at Sep. 30, 2024	[4]							5,686,498
Balance at the ending at Sep. 30, 2024		$ (36,343,647)						$ 569	[4]				$ 83,708,136				$ (120,052,352)
[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 Recapitalization for more information. 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. Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information. Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information.

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' EQUITY (DEFICIT) (Parenthetical)	3 Months Ended	12 Months Ended
	Jun. 30, 2023 USD ($)	Dec. 31, 2023 USD ($)
Statement of Stockholders' Equity [Abstract]
Net of issuance cost	$ 160,345	$ 160,345

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Cash Flows from Operating Activities:
Net loss	$ (22,765,563)	$ (15,959,530)	$ (20,706,384)	$ (29,517,198)
Adjustments to reconcile net loss to net cash used in operating activities:
Depreciation and amortization	596,256	369,971	505,898	450,505
Stock-based compensation	1,512,292	1,895,789	2,490,409	2,362,340
Change in fair value of convertible notes payable			0	15,388,097
Change in fair value of warrant liabilities	(2,156,186)	(1,002,647)	(1,766,513)
Change in fair value of derivative liability	(141,100)	0
Inventory reserve adjustments	28,012	754,840	840,467	(258,116)
Amortization of debt discount	2,218,506		416,636
Amortization of deferred financing costs	551,431		105,924
Loss on extinguishment of debt	11,685,125	0
Changes in operating assets and liabilities:
Accounts receivable	427,679	(142,704)	(155,079)	(103,925)
Inventories	(203,497)	(957,916)	(1,613,781)	(199,429)
Prepaid expenses and other current assets	(370,806)	(492,507)	(268,118)	23,336
Operating lease right-of-use asset	285,476	231,463	319,426	292,932
Accounts payable	1,138,413	2,695,273	2,715,504	628,702
Accrued expenses	1,964,723	(447,024)	111,939	1,013,437
Contract liabilities	(6,400)	51,325	(148,350)	5,700
Operating lease liability	(264,200)	(255,514)	(388,141)	(314,111)
Net cash used in operating activities	(5,499,839)	(13,259,181)	(17,540,163)	(10,227,730)
Cash Flows from Investing Activities:
Purchase of property and equipment		(1,142,910)	(1,167,751)	(536,038)
Net cash used in investing activities		(1,142,910)	(1,167,751)	(536,038)
Cash Flows from Financing Activities:
Proceeds from issuance of Legacy Nuburu convertible promissory notes		4,100,000	4,100,000	7,300,000
Proceeds from issuance of June 2023 Senior Convertible Notes and Warrants		9,225,000	9,225,000
Proceeds from issuance of November 2023 Junior Notes and Warrants (net of original issue discount)			5,000,000
Proceeds from the exercise of stock options		6,999	6,999	147,557
Restricted stock units used for tax withholdings	(73,088)	(31,595)	(33,903)
Proceeds from the issuance of Legacy Nuburu preferred stock		5,000		188,890
Proceeds from reverse recapitalization		3,243,079	3,243,079
Proceeds from debt borrowings	743,000
Proceeds from the issuance of preferred stock			5,000
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement	200,000
Proceeds from issuance of pre-funded warrants	2,139,866
Payment of transaction costs related to the reverse recapitalization		(4,734,913)	(4,734,913)
Repayment of related party convertible promissory notes		(675,000)	(675,000)
Payment of offering costs related to the 2023 Note and Warrant Purchase Agreement		(25,000)
Shareholder advances	644,936
Payment of deferred financing costs	(71,500)	(65,000)	(259,899)
Net cash provided by financing activities	3,583,214	13,148,567	17,976,360	7,636,447
NET CHANGE IN CASH DURING THE PERIOD	(1,916,625)	(1,253,524)	(731,554)	(3,127,321)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD	2,148,700	2,880,254	2,880,254	6,007,575
CASH AND CASH EQUIVALENTS - END OF PERIOD	232,075	1,626,730	2,148,700	2,880,254
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:
Right-of-use assets obtained in exchange for new operating lease liabilities			263,939	934,583
Transfer of property and equipment from inventory	154,971		(430,666)
Transfer of property and equipment from prepaid expenses			198,600
Purchase of property and equipment in accounts payable and accrued expenses	(540,028)		(540,028)
Deferred financing costs included in accounts payable and accrued expenses	712,363		(681,845)	$ (4,258,515)
Transaction costs related to the reverse recapitalization not yet paid	1,007,439	1,007,439	(1,007,439)
Convertible promissory notes and warrants issuance costs included in accounts payable and accrued expenses		160,345
Issuance of Common Stock upon extinguishment of debt	$ 15,184,704
Issuance of Common Stock upon conversion of preferred stock			65
Issuance of Common Stock upon conversion of preferred stock in connection with the reverse recapitalization		11,575,286	11,575,286
Lincoln Park [Member]
Cash Flows from Financing Activities:
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement		$ 2,099,997	$ 2,099,997

Pay vs Performance Disclosure

Pay vs Performance Disclosure - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Pay vs Performance Disclosure
Net Income (Loss)	$ (4,377,522)	$ (12,687,388)	$ (5,700,653)	$ (5,085,301)	$ (6,106,712)	$ (4,767,517)	$ (22,765,563)	$ (15,959,530)	$ (20,706,384)	$ (29,517,198)

BACKGROUND AND ORGANIZATION

BACKGROUND AND ORGANIZATION	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
BACKGROUND AND ORGANIZATION	NOTE 1. B ACKGROUND AND ORGANIZATION Nuburu, Inc. (“Nuburu” or the “Company”) and its wholly-owned subsidiary Nuburu Subsidiary, Inc., is a leading innovator in high-power, high-brightness blue laser technology that is focused on bringing breakthrough improvements to a broad range of high-value applications including welding and 3D printing. Nuburu was originally incorporated in Delaware on July 21, 2020 under the name Tailwind Acquisition Corp. (“Tailwind”) as a special purpose acquisition company, formed for the purpose of effecting an initial business combination with one or more target businesses. On September 9, 2020 (the “IPO Closing Date”), we consummated our initial public offering (the “IPO”). On January 31, 2023, we consummated a business combination with Nuburu Subsidiary, Inc. f/k/a Nuburu, Inc. (“Legacy Nuburu”), a privately held operating company which merged into our subsidiary Compass Merger Sub, Inc. (the “Business Combination”) and changed our name to “Nuburu, Inc.,” and we became the owner, directly or indirectly, of all of the equity interests of Nuburu Subsidiary, Inc. and its subsidiaries. In light of the fact that the Business Combination has closed and our ongoing business will be the business formerly operated by Legacy Nuburu, this business section primarily includes information regarding Legacy Nuburu’s business. Throughout the notes to the condensed consolidated financial statements, unless otherwise noted, the “Company,” “we,” “us” or “our” and similar terms refer to Legacy Nuburu prior to the consummation of the Business Combination, and Nuburu and its subsidiaries after the consummation of the Business Combination. Going Concern and Liquidity The Company devotes its efforts to business planning, research and development, and raising capital. The Company is an emerging growth company that has not yet achieved full commercialization and is expected to incur losses until it does. From inception through September 30, 2024, the Company has incurred operating losses and negative cash flows from operating activities. For the nine months ended September 30, 2024 and 2023 , the Company has incurred operating losses, including net losses of $ 22,765,563 and $ 15,959,530 , respectively, and the Company has an accumulated deficit of $ 120,052,352 as of September 30, 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. 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. 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; however, the Company’s ability to operate has been significantly impacted by its inability to obtain sufficient financing. 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.	NOTE 1. B ACKGROUND 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. The Company is located in Centennial, Colorado. 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”), the Company consummated its initial public offering (the “IPO”). On January 31, 2023 (the "Closing Date"), the Company consummated a business combination with Nuburu Subsidiary, Inc. f/k/a Nuburu, Inc. (“Legacy Nuburu”), a privately held operating company which merged into the Company's subsidiary Compass Merger Sub, Inc. (the “Business Combination”) and changed its name to “Nuburu, Inc.,” and the Company 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 the Company's ongoing business will be the business formerly operated by Legacy Nuburu, these financial statements primarily include information regarding Legacy Nuburu’s business. Throughout the notes to the 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 December 31, 2023, the Company has incurred operating losses and negative cash flows from operating activities. For the years ended December 31, 2023 and 2022, the Company has incurred net losses of $ 20,706,384 and $ 29,517,198 , respectively, and the Company has an accumulated deficit of $ 97,286,789 as of December 31, 2023. 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. The Company anticipates that it will incur net losses for the foreseeable future and, even if it increases its 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. Until the Company can generate sufficient revenue to cover its operating expenses, working capital, and capital expenditures, the Company will rely on funds raised from the closing of the Business Combination, from the $ 9,225,000 of Senior Convertible Notes and Warrants issued in June 2023, from the $ 5,500,000 of Junior Notes and Warrants issued in November 2023, and from the $ 11,400,000 of Legacy Nuburu Convertible Notes, as defined and described in Note 8, issued prior to the Closing (refer to Note 8, Notes and Convertible Notes Payable for more information on the Company's notes ); as well as from the Lincoln Park Purchase Agreement pursuant to which Lincoln Park has agreed to purchase from the Company, at the sole discretion of the Company, up to $ 100,000,000 of Common Stock from time to time over a 48-month period. In accordance with the Lincoln Park Purchase Agreement, Lincoln Park has purchased, at the option of the Company, approximately $ 2.1 million of Common Stock during the year ended December 31, 2023 but is not required to purchase shares if the Company's stock price falls below $ 1.00 per share. The Company plans to finance its operations with proceeds from the issuance and sale of equity securities or debt; however, there is no assurance that management's plans to obtain additional debt or equity financing will be successfully implemented or implemented on terms favorable to the Company. Certain Significant Risks and Uncertainties The Company’s 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. Restatement See Note 14, “ Restatement of Previously Issued Consolidated Financial Statements and Previously Issued Unaudited Interim Condensed Consolidated Financial Statements ”, for additional information regarding the restatement of amounts included in the Company's previously issued financial statements as of and for the year ended December 31, 2023, the comparative period herein as of and for the year ended December 31, 2022 and for each of the quarterly periods ended March 31, 2023, June 30, 2023 and September 30, 2023 .

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results, and cash flows for the periods presented. The results of operations for the three and nine months ended September 30, 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/As filed with the SEC on April 29, 2024, August 12, 2024, September 6, 2024, and November 8, 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. Reverse Stock Split Following stockholder approval on February 22, 2024, the Company effected a reverse stock split of its Common Stock at a ratio of 1-for-40 (the “Reverse Stock Split.”) The Reverse Stock Split was effective July 23, 2024. No changes were made to the number of authorized shares. Proportional adjustments were made to the number of shares of Common Stock issuable upon exercise or conversion of the Company’s equity awards, warrants, and other equity instruments convertible into Common Stock, as well as the applicable exercise price. All share and per share amounts of our Common Stock presented have been retroactively adjusted to reflect the Reverse Stock Split, including reclassifying an amount equal to the reduction in par value of common stock to additional paid-in capital. 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' deficit 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 that 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/As filed with the SEC on April 29, 2024, August 12, 2024, September 6, 2024, and November 8, 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 nine months ended September 30, 2024, the Company recog nized $ 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 and nine months ended September 30, 2024, the Company reco gnized $ 0 and $ 1,256 , res pectively, 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 September 30, 2024, the Company's net investment in sales-type leases is $ 54,600 , which is included in accounts receivable on the consolidated balance sheets. Convertible Debt The Company reviews the terms of its convertible notes payable to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense. Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280 ) – Improvements to Reportable Segment Disclosures , which expands public entities' segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. All disclosure requirements under ASU 2023-07 are also required for public entities with a single reportable segment. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and subsequent interim periods, with early adoption permitted. The Company currently evaluating the impact of adopting ASU 2023-07 will have on its consolidated financial statements. 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. In November 2024, the FASB issued ASC 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses , which is intended to provide more detailed information about specified categories of expenses (purchases of inventory, employee compensation, depreciation and amortization) included in certain expense captions presented on the consolidated statement of operations. This new standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either (1) prospectively to financial statements issued for periods after the effective date of this ASU or (2) retrospectively to all prior periods presented in the consolidated financial statements. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and disclosures.	NOTE 2. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Basis of Presentation The accompanying consolidated financial statements are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission ("SEC"). 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. Principles of Consolidation The accompanying consolidated financial statements include the accounts of the Company and its wholly owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging growth companies but any such election to opt out is irrevocable. The Company has elected not to opt out of such extended transition period which means that when a standard is issued or revised and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s consolidated 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. Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Estimates and assumptions made by management include, but are not limited to, the Company's inventory reserve and valuation of stock-based awards and warrants issued. Such estimates may be subject to change as more current information becomes available and, accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents Cash equivalents are defined as short term, highly liquid investments, which are readily convertible to cash and have remaining maturities of three months or less at the date of acquisition. Cash and cash equivalents are held in U.S. financial institutions or in custodial accounts with U.S. financial institutions. The Company currently has bank deposits with financial institutions in the U.S. that exceed Federal Deposit Insurance Corporation insurance limits of $ 250,000 . The Company has not experienced any losses in such accounts, nor does the Company believe it is exposed to any significant credit risk on cash and cash equivalents. However, any loss incurred or lack of access to such funds could have a significant adverse impact on the Company's financial condition, results of operations, and cash flows. As of December 31, 2023 and 2022 , substantially all of the cash on hand was considered cash equivalents. Concentrations of Credit Risk, Other Risks and Uncertainties The Company's financial instruments that are subject to credit risk consist primarily of cash and cash equivalents and accounts receivable. At December 31, 2023 and 2022, substantially all of the Company's cash and cash equivalents were held in one large financial institution located in the United States. Management believes the financial risk associated with these balances is minimal and has not experienced any losses to date. The Company generally requires deposits from its customers. The Company's accounts receivable are derived from billings to customers and it has not experienced any collection issues to-date. The Company's future results of operations involve a number of 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 currently depends upon a small number of customers for a substantial portion of its revenue. During the year ended December 31, 2023 , two customers accounted for 39 % and 29 % of the Company's revenue, respectively. During the year ended December 31, 2022 , two customers accounted for 47 % and 22 % of the Company’s revenue, respectively. As of December 31, 2023 , four customers accounted for 50 %, 18 %, 13 %, and 10 % of the Company's accounts receivable, respectively. As of December 31, 2022 , three customers accounted for 62 %, 26 %, and 8 % of the Company’s accounts receivable, respectively. Loss of any of the Company's customers could have a material adverse effect on the Company's operations. Fair Value of Financial Instruments The fair value of the Company's assets and liabilities, including cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses, which qualify as financial instruments under Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 — Fair Value Measurement ("ASC 820") approximates the carrying amounts represented in the consolidated balance sheets, primarily due to their short-term nature. 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. Accounts Receivable and Allowance for Credit Losses Accounts receivable consist of uncollateralized obligations due from customers under normal trade terms, typically requiring a substantial deposit prior to any shipment. The carrying value of receivables, net of the allowance for credit losses, represents their net realizable value. The allowance for credit losses is estimated by management based on the nature and the age of outstanding receivables, historical collection experience, specific customer circumstances, and reasonable and supportable forecasts of future economic conditions. Past due receivables are written off when the Company's collection efforts have been deemed unsuccessful in collecting the amounts past due. Bad debt recoveries are credited to the allowance account as collected. The Company manufactures and sells its products to a broad range of customers. Customers are typically provided payment terms of 30 to 120 days . The Company has tracked historical loss information for its trade receivables and has not experienced any material credit losses to date. Management has also determined that there were no economic conditions present to warrant an allowance for credit losses as of December 31, 2023 and 2022 . As such, there was no allowance for credit losses recorded as of December 31, 2023 and 202 2 . Inventories, Net All inventories are stated at the lower of cost determined on the first in, first out basis or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predicted costs of completion, disposal, and transportation. Inventory includes parts and components that may be specialized in nature and subject to obsolescence. The Company maintains a reserve for excess or obsolete inventory items. On a quarterly basis, the Company reviews inventory quantities on hand in comparison to past consumption, recent purchases, and other factors to determine what inventory quantities, if any, may not be sellable. Based on this review, inventories are written off and charged to cost of revenue when identified as excess or obsolete. Subsequent changes in facts and circumstances do not result in an increase in the reserve previously recognized. Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization of property and equipment on a straight-line basis for financial accounting purposes, and on an accelerated basis for tax purposes, over the estimated useful life of the respective asset. Maintenance and repairs are charged to expense as incurred and major renewals or betterments which extend the life of such assets are capitalized based on the shorter of the life of the lease or the estimated useful life. The net gain or loss on property retired or otherwise disposed of is credited or charged to operating expenses and the costs and accumulated depreciation and amortization are removed from the accounts. The estimated useful lives for each major depreciable classification of property and equipment are as follows: Description of property and equipment Years Computer equipment 5 Office furniture and equipment 7 Leasehold improvements Lease term or useful life, whatever is shorter Machinery and equipment 10 Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use ("ROU") assets, and operating lease liabilities, current, and noncurrent, on the consolidated balance sheets. The Company currently does not have any finance lease arrangements. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date of the lease. As the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date of the lease in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company's lease terms may include an option to extend or terminate the lease when it is reasonably certain that it will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the balance sheet; the Company recognized lease expense for these leases on a straight-line basis over the lease term. Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. If the sum of the expected undiscounted cash flows is less than the carrying value of the related asset or group of assets being reviewed for impairment, a loss is recognized for the difference between the fair value and carrying value of the asset or group of assets. There was no impairment loss recognized for the years ended December 31, 2023 or 2022 . Revenue Recognition The Company's primary business 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 Company accounts for revenue contracts with customers by applying the requirements of FASB ASC 606 — Revenue from Contracts with Customers ("ASC 606"), which includes the following steps: • identification of the contract, or contracts, with a customer; • identification of the performance obligations in the contract; • determination of the transaction price; • allocation of the transaction price to the performance obligations in the contract; and • recognition of revenue when, or as, the Company satisfies a performance obligation. In all sales arrangements, revenues are recognized when control of the promised goods or services is transferred to customers, in an amount the Company expects to be entitled to receive in exchange for those goods and services. At contract inception, the Company assesses the goods or services promised within each contract and determines the performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes revenue for the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Determining the method and amount of revenue to recognize requires the Company to make judgments and estimates which include determining whether the performance obligation is satisfied over time or at a point in time, the selection of method to measure progress towards completion, and determining if the contract includes any variable consideration or material right elements. The Company’s primary performance obligations include product sales and installation services. Revenue for product sales is recognized when the customer obtains control of the product, which occurs at a point in time, and may be upon shipment or upon delivery based on the contractual shipping terms of a contract. Revenue for installation services is recognized over time, as the service is rendered. For this performance obligation, the Company has a right to consideration from customers that corresponds directly with the value to the customers of the Company's performance completed to date, and as such, the Company recognizes revenue in the amount to which it has a right to invoice the customer. Typically, invoices are issued upon shipment or completion of services, which varies based on the product and service duration. The Company allocates the transaction price based on the estimated relative standalone selling prices of the promised products or services underlying each performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved standard pricing related to the performance obligations. The Company recognizes freight and shipping costs associated with outbound freight after control over a product has transferred to a customer, as a fulfillment cost and includes those costs in materials within cost of revenue. Revenue received from shipping and handling fees is reflected in net revenue. The Company's standard terms and conditions which are applicable to the Company's contracts covering the sale of its products include warranty provisions that provide assurance to its customers that the products will comply with agreed upon specifications, which is standard in the industry. The product warranty is accounted for in accordance with the guidelines under ASC 460-10 — Guarantees . Therefore, losses from warranty obligations are accrued when the amount of loss can be reasonably estimated, and the information is available before the financial statements are issued or are available to be issued. The Company has determined that the nature, amount, timing, and uncertainty of revenue and cash flow are most significantly affected by its customer concentration, changes in technology, and adverse changes in the economy that may have an adverse impact on the ability of customers to contract with and pay the Company. Income Taxes Income taxes are accounted for in accordance with the provisions of FASB ASC 740 — Income Taxes ("ASC 740"), which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. Income taxes are recognized for the current year and for the impact of deferred tax assets and liabilities, which represent future tax consequences of events that have been recognized differently in the financial statements than for income tax purposes. Deferred tax assets and liabilities are determined based upon the difference between the financial statement and income tax basis of assets and liabilities, as measured by the enacted tax rates which will be in effect when these differences are expected to reverse. Deferred tax expense (credit) is the result of changes in the deferred tax assets and liabilities. In the event of the future consequences of differences between financial reporting bases and tax bases of assets and liabilities result in a deferred tax asset, the Company performs an evaluation of the probability of being able to realize future benefits indicated by such asset. A valuation allowance related to a net deferred tax asset is recorded when it is more likely than not that some portion or all of the net deferred tax asset will not be realized. The Company recorded a full valuation allowance as of December 31, 2023 and 2022, as it is more likely than not that the Company will not be able to utilize the net deferred tax assets in the foreseeable future (see Note 12, Income Taxes). The Company maintains valuation allowances until sufficient evidence exists to support the reversal of such valuation allowances. The Company recognizes in its financial statements the impact of a tax position, if that position is more likely than not of being sustained on audit, based on the technical merits of the position. The Company's policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of operating expense. Management has evaluated the Company's tax positions and concluded the Company has taken no uncertain tax positions that would require adjustments to the financial statements to comply with the provisions of this guidance. As there were no uncertain tax positions as of December 31, 2023 and 2022 , no interest or penalties were recorded to operating expenses. Tax returns filed by the Company remain open to federal and state income tax examinations through the statutory time periods. Cost of Revenue Cost of revenue primarily consists of the cost of materials, overhead and employee compensation associated with the manufacturing of our high-powered lasers. Product cost also includes lower of cost or net realizable value ("LCNRV") adjustments to inventory for adjustments to reduce the carrying value of inventory if its value is greater than the net realizable value, as well as adjustments for excess or obsolete inventory. Research and Development Expenses Research and development ("R&D") expenses consist of costs incurred to further the Company's commercialization development efforts. These costs consist primarily of compensation and related costs for R&D personnel, including stock-based compensation, employee benefits, training, travel, third-party consulting services, laboratory supplies, and R&D equipment depreciation. R&D costs are charged to the statement of operations as incurred and are included in operating expenses. Selling and Marketing Expenses Selling and marketing expenses consist primarily of compensation and related costs for the Company's direct sales force, sales management, and marketing and include stock-based compensation, employee benefits, and travel for selling and marketing employees as well as costs related to trade shows, marketing programs, third-party consulting expenses, and application lab depreciation expenses. Selling and marketing costs are charged to the statement of operations as incurred and are included in operating expenses. General and Administrative Expenses General and administrative expenses consist primarily of compensation and related costs for finance, human resources, and other administrative personnel, and include stock-based compensation, employee benefits, and travel expenses. In addition, general and administrative expenses include third-party consulting and advisory services; legal, audit, and accounting services; and facilities costs. General and administrative costs are charged to the statement of operations as incurred and are included in operating expenses. Stock-Based Compensation Expenses The Company measures and recognizes the compensation expenses for all stock-based awards made to employees, directors, and consultants based on estimated grant date fair values. The fair value of employee stock options is estimated on the grant date using the Black-Scholes model. The fair value for time-based stock awards is based on the grant date share price reduced by the present value of the expected dividend yield prior to vesting. The fair value of market-based stock awards is estimated using an option-pricing model on the date of grant. Stock-based compensation is reduced for forfeitures, which are accounted for as they occur. Deferred Financing Costs Deferred financing costs related to financings not yet in place are included in deferred financing costs on the consolidated balance sheet and are not amortized until the associated financing is received, at which point the costs will be amortized over the term of the agreement. Deferred financing costs related to the Company's Junior Notes (as defined and described in Note 8) are included as a deduction from the carrying amount of the notes in current notes payable in the consolidated balance sheets and are amortized to interest expense over the term of the notes. Debt Discount The debt discount related to the Company's Junior Notes (as defined and described in Note 8) is included as a deduction from the carrying amount of the notes in current notes payable in the consolidated balance sheets and is amortized to interest expense over the term of the notes. Net Loss Per Common Share The Company's basic net loss per common share is calculated by dividing net loss by the weighted-average number of shares of common stock outstanding for the period. Contingently issuable shares are included in the computation of basic net loss per share as of the date that all necessary conditions have been satisfied and issuance of the shares is no longer contingent. The Company's diluted net loss per share is computed by giving effect to all potential common stock equivalents outstanding for the period determined using the treasury stock method. For purposes of this calculation, stock options, restricted stock units, and warrants to purchase common stock equivalents have been excluded from the calculation of diluted net loss per share as their effect is anti-dilutive. Recently Adopted Accounting Pronouncements In September 2016, the FASB issued Accounting Standards Update ("ASU") 2016-13 — Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). This ASU changes the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The standard was adopted by the Company effective January 1, 2023 and did not have any significant changes to the Company's financial statements and related notes. In February 2016, the FASB issued ASU No. 2016-02 — Leases , and issued subsequent amendments to the initial guidance in September 2017 within ASU 2017-13, in January 2018 within ASU 2018-01, in July 2018 within ASU 2018-11, in December 2018 within ASU 2018-20, in March 2019 within ASU 2019-01, in November 2019 within ASU 2019-10, in February 2020 within ASU 2020-02, in September 2020 within ASU 2020-05, in July 2021 within ASU 2021-05, and November 2021 within ASU 2021-09 (collectively, "Topic 842"). Topic 842 supersedes Topic 840 — Leases , and requires lessees to recognize all leases on their balance sheets, with the exception of short-term leases, as a right-of-use asset and a corresponding lease liability measured at the present value of the lease payments. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The new standard requires expanded disclosures regarding leasing arrangements. Effective January 1, 2022, the Company adopted Topic 842 using a modified retrospective transition approach by applying the new standard to all leases existing at the date of initial application and not restating comparative periods. There was no cumulative-effect adjustment recorded to retained deficit upon adoption. Topic 842 provides several optional practical expedients in transition. The Company elected to use the package of practical expedients permitted under the transition guidance, which allows the Company not to reassess its prior conclusions about lease identification, lease classification and initial direct costs for any leases that existed prior to January 1, 2022. The Company did not elect to use the other practical expedients provided. Upon adoption, the Company recognized the right-of-use asset and operating lease liability totaling $ 934,584 and $ 1,031,067 , respectively, to reflect the present value of remaining lease payments under an existing lease arrangement with no impact to the opening balance of retained deficit as a result of adoption. The difference between the leased asset and lease liability represents the existing deferred rent liability balance, resulting from historical straight-lining of an operating lease, which was effectively reclassified upon adoption to reduce the measurement of the leased asset. Results for reporting periods beginning January 1, 2022 are presented under ASC 842. For more information on the impact of adoption and the disclosures required by the new standard, refer to Note 6, Commitments and Contingencies. In August 2020, the FASB issued ASU 2020 06 — Debt – Debt with Conversion and Other Options (Subtopic 470 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity ("ASU 2020-06") . This ASU simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The standard is effective for the Company on January 1, 2024 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2022. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements. 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. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

REVERSE RECAPITALIZATION

REVERSE RECAPITALIZATION	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Reverse Recapitalization [Abstract]
REVERSE RECAPITALIZATION	NOTE 3. REVERSE RECAPITALIZATION On January 31, 2023, upon the consummation of the Business Combination, all holders of 10,782,091 issued and outstanding shares of Legacy Nuburu common stock and 40,392,723 issued and outstanding shares of Legacy Nuburu preferred stock received shares of Nuburu common stock at a deemed value of $ 400.00 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 ​ 0.013 Legacy Nuburu Series A Preferred Stock ​ 0.014 Legacy Nuburu Series A-1 Preferred Stock 0.015 Legacy Nuburu Series B Preferred Stock 0.021 Legacy Nuburu Series B-1 Preferred Stock 0.013 Legacy Nuburu Series C Preferred Stock ​ 0.029 This resulted in 783,098 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 91,899 shares of Nuburu Common Stock at a deemed value of $ 400.00 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 580,943 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 138,922 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 29,189 shares of Nuburu Common Stock at the Effective Time; • the cancellation and conversion of all Legacy Nuburu Convertible Notes, which were accounted for as liabilities at fair value due to certain variable share settlement features contained within the 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 34,045 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 78,332 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 13,568 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 28,750 shares of Common Stock (of which, 3,750 shares were transferred to Nautilus Maser Fund, L.P. and 1,250 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 5,000 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 7,905 — Tailwind Sponsor Class B shares 208,885 — Total shares of Tailwind common stock outstanding immediately prior to the Business Combination 216,790 — Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 28,750 shares of Common Stock and 650,000 shares of Series A Preferred Stock ( 180,135 ) — Tailwind Sponsor Series A Preferred Stock — 650,000 Tailwind public shares issuance of Series A Preferred Stock — 316,188 Legacy Nuburu shares 783,098 1,377,265 Lincoln Park Commitment Shares 5,000 — Anzu Warrant Shares — 500,000 Total shares of Nuburu Common Stock outstanding immediately after the Business Combination (1)(2) ​ 824,752 ​ 2,843,453 (1) Excludes 91,899 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 417,770 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.	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 Convertible Notes,which were accounted for as liabilities at fair value due to certain variable share settlement features contained within the notes, into shares of Legacy Nuburu common stock in accordance with its terms as of immediately prior to the Effective Time, which 2,642,239 shares were then outstanding as Legacy Nuburu common stock as of immediately prior to the Effective Time and subsequently converted into 1,361,787 shares of Nuburu Common Stock and 1,361,787 shares of Nuburu Series A preferred stock at the Effective Time; and • the cancellation and exchange of all 6,079,467 granted and outstanding vested and unvested Legacy Nuburu options, which became 3,133,270 Nuburu options exercisable for shares of Nuburu Common Stock with the same terms and vesting conditions except for a number of shares exercisable and the exercise price, each of which was adjusted by the Exchange Ratio; and • the cancellation and exchange of all 1,053,000 granted and outstanding vested and unvested Legacy Nuburu RSUs, which became 542,706 Nuburu RSUs for shares of Nuburu Common Stock with the same terms and vesting conditions except for the number of shares, which was adjusted by the Legacy Nuburu common stock Exchange Ratio. The other related events that occurred in connection with the Closing are summarized below: • Tailwind and the Tailwind Sponsor entered into a letter agreement (the “Sponsor Support and Forfeiture Agreement”), dated as of August 5, 2022 (as amended by the Amended and Restated Sponsor Support and Forfeiture Agreement, dated January 31, 2023). In connection with the Business Combination, the 8,355,393 Tailwind Sponsor Class B shares were forfeited other than 1,150,000 shares of Common Stock (of which, 150,000 shares were transferred to Nautilus Maser Fund, L.P. and 50,000 shares were transferred to Cohen & Company Capital Markets at Closing) and 650,000 shares of Series A preferred stock. Additionally, upon the Closing, the Sponsor cancelled the 9,700,000 Private Placement Warrants that were held by the Sponsor. • Tailwind, Legacy Nuburu and Lincoln Park entered into a purchase agreement pursuant to which Nuburu may direct Lincoln Park to purchase up to $ 100 million of Common Stock from time to time over a 48-month period, subject to certain limitations contained in the Lincoln Park Purchase Agreement. At the Closing, Nuburu issued 200,000 shares of Nuburu Common Stock to Lincoln Park. • Legacy Nuburu entered into an engagement letter with Anzu Partners on August 30, 2022 (the “Services Agreement”) relating to this arrangement pursuant to which Legacy Nuburu, in recognition of past Services, (i) agreed to pay $ 500,000 to Anzu Partners upon the closing of the Business Combination and (ii) issued a warrant with a strike price of $ 0.01 per share to Anzu Partners for 500,000 shares of Preferred Stock (the “Anzu Partners Warrant”). This warrant was exercised by Anzu Partners in connection with the Closing. After giving effect to the Business Combination as described above, the number of shares of Common Stock and Series A preferred stock issued and outstanding immediately following the consummation of the Business Combination was as follows: Common Shares Series A Tailwind public shares 316,188 — Tailwind Sponsor Class B shares 8,355,393 — Total shares of Tailwind common stock outstanding immediately prior to the Business Combination 8,671,581 — Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 1,150,000 shares of Common Stock and 650,000 shares of Series A Preferred Stock ( 7,205,393 ) — Tailwind Sponsor Series A Preferred Stock — 650,000 Tailwind public shares issuance of Series A Preferred Stock — 316,188 Legacy Nuburu shares 31,323,904 1,377,265 Lincoln Park Commitment Shares 200,000 — Anzu Warrant Shares — 500,000 Total shares of Nuburu Common Stock outstanding immediately after the Business Combination (1)(2) ​ 32,990,092 ​ 2,843,453 (1) Excludes 3,675,976 shares of Common Stock as of the Closing of the Business Combination to be reserved for potential future issuance upon the exercise of Nuburu options or settlement of Nuburu RSUs. (2) Excludes 16,710,785 Public Warrants issued and outstanding as of the Closing of the Business Combination. The Business Combination is accounted for as a reverse recapitalization in accordance with GAAP because Legacy Nuburu has been determined to be the accounting acquirer. Under this method of accounting, Tailwind, which is the legal acquirer, is treated as the accounting acquiree for financial reporting purposes and Legacy Nuburu, which is the legal acquiree, is treated as the accounting acquirer. Accordingly, the consolidated assets, liabilities and results of operations of Legacy Nuburu have become the historical financial statements of Nuburu, and Tailwind’s assets, liabilities and results of operations have been consolidated with Legacy Nuburu’s beginning on the acquisition date. For accounting purposes, the financial statements of Nuburu represent a continuation of the financial statements of Legacy Nuburu with the Business Combination being treated as the equivalent of Legacy Nuburu issuing stock for the net assets of Tailwind, accompanied by a recapitalization. The net assets of Tailwind are stated at historical costs and no goodwill or other intangible assets have been recorded. Operations prior to the Business Combination will be presented as those of Legacy Nuburu in future reports of Nuburu. Legacy Nuburu was determined to be the accounting acquirer based on evaluation of the following facts and circumstances: • Legacy Nuburu stockholders comprise a majority of the voting power of Nuburu; • The Nuburu board of directors consists only of members of the Legacy Nuburu board of directors or nominees selected by Legacy Nuburu; • Legacy Nuburu’s operations prior to the acquisition comprise the only ongoing operations of Nuburu; • Legacy Nuburu’s senior management comprises the senior management of Nuburu; • Nuburu has assumed the Legacy Nuburu name; and • Legacy Nuburu’s headquarters have become Nuburu’s headquarters. All periods prior to the Business Combination have been retrospectively adjusted using the Exchange Ratios for the equivalent number of shares outstanding immediately after the Closing to effect the reverse recapitalization. In connection with the Closing of the Business Combination, the Company received net proceeds from the Business Combination totaling $ 3.2 million, prior to deducting transaction and issuance costs. Legacy Nuburu’s total transaction expenses were approximately $ 3.2 million and Tailwind’s total transaction expenses were approximately $ 2.5 million after taking into account waivers of costs incurred by Legacy Nuburu and Tailwind.

BALANCE SHEET COMPONENTS

BALANCE SHEET COMPONENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]
BALANCE SHEET COMPONENTS	NOTE 4. BALANCE SHEET COMPONENTS Inventories, Net Inventories, net as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Raw materials and supplies $ 1,913,013 $ 1,973,634 Work-in-process 161,137 ​ 158,346 Finished goods 613,789 ​ 457,752 Inventories, gross 2,687,939 ​ 2,589,732 Less: inventory reserve ( 1,161,469 ) ( 1,133,457 ) Inventories, net $ 1,526,470 ​ $ 1,456,275 The Company did no t record any lower of cost or net realizable value charges during the three months ended September 30, 2024 and 2023, The Company recorded lower of cost or net realizable value charges of $ 28,012 and nil d uring the nine months ended September 30, 2024 and 2023, respectively. Property and Equipment, Net Property and equipment, net as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Machinery and equipment $ 7,311,625 $ 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 8,612,856 ​ 8,480,860 Less: accumulated depreciation and amortization ( 3,475,821 ) ( 2,829,884 ) Property and equipment, net $ 5,137,035 ​ $ 5,650,976 Depreciation and amortization expense related to property and equipment was $ 206,718 and $ 144,955 during the three months ended September 30, 2024 and 2023, respectively, and $ 596,256 and $ 369,971 during the nine months ended September 30, 2024 and 2023, respectively. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Prepaid insurance $ 488,523 $ 61,342 Other prepaid assets 34,074 94,653 Other current assets 4,464 ​ 260 Total prepaid expenses and other current assets $ 527,061 ​ $ 156,255 Accrued Liabilities Accrued liabilities as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Accrued payroll and related benefits $ 403,574 $ 754,904 Accrued legal, accounting and professional fees 2,500,983 ​ 838,865 Accrued transaction costs related to the reverse recapitalization 503,600 503,600 Accrued taxes payable 196,842 89,346 Accrued interest 625,599 337,913 Other 212,581 ​ 225,677 Total accrued expenses $ 4,443,179 ​ $ 2,750,305	NOTE 4. BALANCE SHEET COMPONENTS Inventories, Net Inventories, net as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Raw materials and supplies $ 1,973,634 $ 1,011,421 Work-in-process 158,346 ​ 15,213 Finished goods 457,752 ​ 239,051 Inventories, gross 2,589,732 ​ 1,265,685 Less: inventory reserve ( 1,133,457 ) ( 292,990 ) Inventories, net $ 1,456,275 ​ $ 972,695 During the year ended December 31, 2023 , the Company recorded net adjustments to inventories for LCNRV, obsolescence or scrap of approximately $ 640,000 to the statement of operations, primarily related to fully reserving inventory related to the Company's AO series as it shifted focus to producing the newer BL TM series, offset by scrap adjustments. During the year ended December 31, 2022, the Company recorded net credits for LCNRV, obsolescence or scrap of approximately $ 250,000 to the statement of operations, primarily due to reversals of LCNRV adjustments on items that were sold. Property and Equipment, Net Property and equipment, net as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Machinery and equipment $ 7,179,629 $ 4,827,626 Leasehold improvements 897,948 ​ 810,248 Furniture and office equipment 205,897 ​ 180,747 Computer equipment and software 197,386 ​ 136,282 Property and equipment, gross 8,480,860 ​ 5,954,903 Less: accumulated depreciation and amortization ( 2,829,884 ) ( 2,183,054 ) Property and equipment, net $ 5,650,976 ​ $ 3,771,849 Depreciation and amortization expense related to property and equipment was $ 505,898 and $ 450,505 for the years ended December 31, 2023 and 2022, respectively. Prepaid Expenses and Other Current Assets Prepaid expenses and other current assets as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Prepaid insurance $ 61,342 $ — Other prepaid assets 94,653 34,889 Other current assets 260 ​ 11,848 Total prepaid expenses and other current assets $ 156,255 ​ $ 46,737 Accrued Expenses Accrued expenses as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Accrued payroll and related benefits $ 754,904 $ 636,009 Accrued legal, accounting and professional fees 838,865 ​ 548,569 Accrued transaction costs related to the reverse recapitalization 503,600 651,818 Accrued taxes payable 89,346 108,516 Accrued interest 337,913 175,288 Other 225,677 ​ 191,918 Total accrued expenses $ 2,750,305 ​ $ 2,312,118

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value Disclosures [Abstract]
FAIR VALUE MEASUREMENTS	NOTE 5. FAIR VALUE MEASUREMENTS Assets and liabilities recorded at fair value on a recurring basis in the balance sheets are categorized based upon the level of judgment associated with the inputs used to measure their fair values. Fair value is defined as the exchange price that would be received for an asset or paid to transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction between market participants on the measurement date. Valuation techniques used to measure fair value must maximize the use of observable inputs and minimize the use of unobservable inputs. The standard describes a fair value hierarchy based on three levels of inputs, of which the first two are considered observable and the last unobservable, as follows: Level 1: Valuations based on quoted prices for identical assets and liabilities in active markets. Level 2: Valuations based on observable inputs other than quoted prices included in Level 1, such as quoted prices for similar assets and liabilities in active markets, quoted prices for identical or similar assets and liabilities in markets that are not active, or other inputs that are observable or can be corroborated by observable market data. Level 3: Valuations based on unobservable inputs reflecting our own assumptions, consistent with reasonably available assumptions made by other market participants. These valuations require significant judgment. An asset or liability's 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 September 30, 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 (i) the Junior Note Warrants (as defined in Note 8, Notes and Convertible Notes Payable ), (ii) the August 2024 Convertible Note Derivative Liability (as defined and described in Note 8, Notes and Convertible Notes Payable ) and (iii) the Legacy Nuburu Convertible Notes (as described in Note 3, Reverse Recapitaliation ), each of which is classified as Level 3 due to the use of unobservable inputs in the valuation of the liability. During the nine months ended September 30, 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 change in fair value of warrant liabilities and change in fair value of derivative liability in the condensed consolidated statements of operations and comprehensive loss. 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 September 30, 2024 and December 31, 2023: ​ At September 30, 2024 ​ Level 1 Level 2 Level 3 Total Public Warrants (1) $ — $ — ​ $ — ​ $ — Junior Note Warrants — — 82,333 82,333 Convertible note derivative liability (2) — ​ — ​ 37,900 ​ 37,900 ​ 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, Warrants , of these consolidated financial statements. (2) Represents the August 2024 Convertible Note Derivative Liability, as defined and described in Note 8, Notes and Convertible Notes Payable . 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 September 30, 2024 and December 31, 2023. Level 3 Financial Liabilities Junior Note Warrants The following table sets forth a summary of the changes in fair value of the Company's Junior Note Warrants issued in November 2023: Fair value, September 30, 2023 ​ $ — Recognition of Junior Note Warrants upon issuance 2,668,169 Change in fair value ( 429,650 ) Fair value, December 31, 2023 ​ 2,238,519 Change in fair value ​ ( 3,311 ) Fair value, March 30, 2024 2,235,208 Change in fair value ( 1,783,201 ) Fair value, June 30, 2024 452,007 Change in fair value ( 369,674 ) Fair value, September 30, 2024 ​ $ 82,333 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: ​ Nine Months Ended Year Ended Common Stock Warrants: ​ Stock price $ 0.03 - 0.51 $ 0.15 - 0.18 Expected term (in years) 4.2 - 4.9 4.9 - 5.0 Expected volatility 58.9 % - 76.9 % 66.3 % Risk-free interest rate 3.6 % - 4.3 % 3.8 % - 4.1 % Expected dividend yield 0.0 % 0.0 % August 2024 Convertible Note Derivative Liability The following table sets forth a summary of the changes in fair value of the Company's August 2024 Convertible Note Derivative Liability: Fair value, June 30, 2024 $ — Initial recognition at fair value 179,000 Change in fair value ( 141,100 ) Fair value, September 30, 2024 ​ $ 37,900 The aggregate fair value of the August 2024 Convertible Note Derivative Liability 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 August 2024 Convertible Note Derivative Liability during the nine months ended September 30, 3034 were as follows: ​ Nine Months Ended August 2024 Convertible Note Derivative Liability: ​ Stock price $ $ 0.51 - $ 1.82 Expected term (in years) 0.35 - 0.46 Expected volatility 253.0 % - 285.4 % Risk-free interest rate 4.6 % - 5.0 % Expected dividend yield 0.0 % Legacy Nuburu Convertible Notes The following table sets forth a summary of the changes in fair value of the Company's Legacy Nuburu Convertible Notes, which were cancelled and converted into shares of Legacy Nuburu common stock in connection with the Business Combination: Fair value, January 1, 2023 ​ $ 22,688,097 Cancellation and convsion in connection with the Business Combination ( 22,688,097 ) Fair value as of March 31, 2023 ​ $ —	NOTE 5. FAIR VALUE MEASUREMENTS The Company’s financial instruments that are carried at fair value consists 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 December 31, 2023 and 2022. Level 1 liabilities include the Public Warrants and are classified as Level 1 due to the use of an observable market quote in an active market. The Company measured the fair value of the Public Warrants on the date of the Closing of the Business Combination based on the close price of the Public Warrant. During the year ended December 31, 2023 , no warrants were exercised. Level 3 liabilities include the Junior Note Warrants and Legacy Nuburu Convertible Notes (each 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. The gains and losses from re-measurement of Level 1 financial liabilities are recorded as part of other (expense) income, net in the consolidated statements of operations and comprehensive loss. During the year ended December 31, 2023, the Company recorded a gain of $ 1,766,513 , related to the change in fair value of the Public Warrants and Junior Note Warrants from the Closing to the end of the period. Refer to Note 10 for more information on the warrants issued by the Company during the periods presented. There were no transfers between Level 1, Level 2, and Level 3 in any periods presented. The following table sets forth the fair value of the Company’s financial liabilities by level within the fair value hierarchy: ​ At 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. ​ ​ Year Ended December 31, 2023 Fair value, beginning of period ​ $ — Recognition of Public Warrants upon the reverse recapitalization 1,336,863 Change in fair value ​ ( 1,336,863 ) Fair value as of December 31, 2023 ​ $ — On December 12, 2023, the New York Stock Exchange (“NYSE”) notified the Company, and publicly announced, that the NYSE had determined to (a) commence proceedings to delist the Company’s 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 under the symbol “BURU.WS”, and (b) immediately suspend trading in the Warrants due to “abnormally low” trading price levels. As such, the Public Warrants were determined to have no value as of December 31, 2023. Level 3 Financial Liabilities Junior Note Warrants The following table sets forth a summary of the changes in fair value of the Company's Junior Note Warrants issued in November 2023: Year Ended December 31, 2023 Fair value, beginning of period ​ $ — Recognition of Junior Note Warrants upon issuance 2,668,169 Change in fair value ​ ( 429,650 ) Fair value as of December 31, 2023 ​ $ 2,238,519 Legacy Nuburu Convertible Notes The following table sets forth a summary of the changes in fair value of the Company's Legacy Nuburu Convertible Notes, which were cancelled and converted into shares of Legacy Nuburu common stock in connection with the Business Combination: Year Ended December 31, 2023 Fair value, beginning of period ​ $ 22,688,097 Cancellation and conversion in connection with the Business Combination ​ ( 22,688,097 ) Fair value as of December 31, 2023 ​ $ —

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 6. COMMITMENTS AND CONTINGENCIES Operating Lease The Company leases office space in Centennial, Colorado under a noncancelable operating lease agreement. The Company leases and occupies approximately 27,900 square feet of office space. The original term of the 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 September 30, 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 September 30, 2024 and December 31, 2023 , the weighted-average remaining lease term was 0 .8 ye ars and 1.5 years, respectively, and the discount rate use d was 7.0 % as of each respective date . During the periods presented, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Three Months Ended ​ Nine months ended September 30, ​ 2024 2023 2024 2023 Operating lease cost ​ $ 102,938 ​ $ 85,036 ​ $ 308,814 ​ $ 255,109 The Company recognized the following cash flow transactions arising from lease transactions: ​ ​ Nine months ended September 30, ​ 2024 2023 Cash paid for amounts included in the measurement of lease liabilities ​ $ 287,537 ​ $ 279,160 On September 30, 2024, the future payments and interest expense for the operating leases are as follows: Year Ending December 31, ​ Future Payments 2024 ​ $ 95,846 2025 ​ 240,834 Total undiscounted cash flows 336,680 Less: imputed interest ( 8,126 ) Present value of lease liabilities ​ $ 328,554 Legal Proceedings In the normal course of business, the Company may become involved in legal proceedings. The Company will accrue a liability for legal proceedings when it is probable that a liability has been incurred and the amount can be reasonably estimated. Significant judgment is required to determine both probability and the estimated amount. When only a range of possible loss can be established, the most probable amount in the range is accrued. If no amount within this range is a better estimate than any other amount within the range, the minimum amount in the range is accrued. At September 30, 2024 and December 31, 2023, the Company was not involved in any material legal proceedings. Purchase Commitments As of September 30, 2024, the Company had approximatel y $ 467,000 in outst anding firm purchase commitments to acquire inventory and research and development parts from suppliers for the Company's ongoing operations.	NOTE 6. COMMITMENTS AND CONTINGENCIES Operating Lease The Company leases and occupies approximately 27,900 square feet of office space in Centennial, Colorado under a noncancelable operating lease agreement. 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 December 31, 2023, any further options to extend the lease term have not been included as the Company was not reasonably certain to exercise any such option. ​ ​ Year ended December 31, ​ 2023 2022 Operating lease cost ​ $ 352,080 ​ $ 340,146 As of December 31, 2023 and 2022 , the weighted-average remaining lease term was 1.5 years and 2.0 years, respectively, and the weighted-average discount rate used was 7.0 % and 5.5 %, respectively. During the years ended December 31, 2023 and 2022, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Year ended December 31, ​ 2023 2022 Cash paid for amounts included in the measurement of lease liabilities ​ $ 372,214 ​ $ 361,324 Right-of-use assets obtained in exchange for new operating lease liabilities 263,939 ​ 934,584 As of December 31, 2023, the future payments and interest expense for the operating lease are as follows: Year Ending December 31, ​ Future Payments 2024 ​ $ 383,383 2025 ​ 240,834 Total undiscounted cash flows 624,217 Less: imputed interest ( 31,463 ) Present value of lease liabilities ​ $ 592,754 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. As of December 31, 2023 and 2022, the Company was not involved in any material legal proceedings. Purchase Commitments As of December 31, 2023 and 2022 , the Company had $ 602,335 and $ 657,112 in outstanding firm purchase commitments to acquire inventory and research and development parts from suppliers for the Company's ongoing operations.

REVENUE

REVENUE	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
REVENUE	NOTE 7. REVENUE The Company’s primary revenue-generating activity involves sales of high-powered lasers and related installation services. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S. dollars. The following table presents revenue disaggregated by geography: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2024 2023 2024 2023 United States ​ $ — ​ $ 186,743 ​ $ 15,000 $ 1,423,809 Asia — ​ — 9,112 116,485 Europe ​ — ​ — ​ 118,715 170,500 Total ​ $ — ​ $ 186,743 ​ $ 142,827 $ 1,710,794 Revenue from contracts with customers are disaggregated as follows: ​ ​ Three Months Ended ​ Nine months ended September 30, ​ 2024 2023 2024 2023 Revenue recognized at a point in time ​ $ — ​ $ 186,743 ​ $ 123,827 ​ $ 1,705,794 Revenue recognized over time ​ — ​ — ​ 19,000 ​ 5,000 Total ​ $ — ​ $ 186,743 ​ $ 142,827 ​ $ 1,710,794 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 September 30, 2024 ​ 54,600 ​ 24,000 During the three months ended September 30, 2024 and 2023 the Company recognized no revenues that was included in the contract liabilities balance at the beginning of the period. During the nine months ended September 30, 2024 and 2023, the Company recognized $ 30,400 an d $ 32,500 of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively.	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 from contracts with customers disaggregated by geography: ​ ​ Year ended December 31, ​ 2023 2022 United States ​ $ 1,760,350 $ 1,038,403 Asia 117,835 356,075 Europe ​ 207,347 45,950 Total ​ $ 2,085,532 $ 1,440,428 The following table presents revenue from contracts with customers disaggregated by the timing of revenue recognition: ​ ​ Year ended December 31, ​ 2023 2022 Revenue recognized at a point in time ​ $ 2,080,532 ​ $ 1,438,628 Revenue recognized over time ​ 5,000 ​ 1,800 Total ​ $ 2,085,532 ​ $ 1,440,428 Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of December 31, 2023 and 2022 were as follows: ​ Accounts Receivable ​ Contract Liabilities January 1, 2022 ​ $ 223,275 ​ $ 173,050 December 31, 2022 327,200 178,750 December 31, 2023 ​ 482,279 ​ 30,400 During the years ended December 31, 2023 and 2022 , the Company recognized $ 32,500 and $ 1,800 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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Disclosure [Abstract]
NOTES AND CONVERTIBLE NOTES PAYABLE	NOTE 8. NOTES AND CONVERTIBLE NOTES PAYABLE As of September 30, 2024 and December 31, 2023, the Company's outstanding debt consisted of the following: ​ September 30, December 31, Current portion of notes payable: Junior Notes Issued November 2023 $ 3,182,855 $ 5,500,000 August 2024 Convertible Notes 673,000 - Additional August 2024 Convertible Notes 687,315 - Unamortized debt discount and deferred financing costs ( 311,129 ) ​ ( 3,352,008 ) Current portion of notes payable 4,232,041 ​ 2,147,992 Long-term portion of notes payable: Senior Convertible Notes Issued June 2023 4,511,880 6,713,241 Total debt $ 8,743,921 $ 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 $ 5.00 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 outstanding principal amount of the Junior Notes to related parties: Noteholder September 30, ​ December 31, David Seldin (1) $ — $ 1,100,000 Eunomia, LP (2) 1,100,000 ​ 1,100,000 CST Global LLC (3) — 220,000 Total Junior Notes - related parties $ 1,100,000 $ 2,420,000 (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. Junior Notes Issued August 2024 (the "August 2024 Convertible Notes") On August 6, 2024 and August 19, 2024, the Company entered into a subordinated convertible note agreement (the "August 2024 Convertible Note Agreement") with Esousa Group Holdings LLC ("Esousa") for the sale of convertible notes (the "August 2024 Convertible Notes”) in the aggregate principal amount of $ 673,000 , issued at a discount of $ 25,000 . The August 2024 Convertible Notes bear interest at 15 % per annum, with principal and accrued interest due at maturity on February 6, 2025 , unless earlier paid or converted into common stock. The notes are prepayable at any time prior to the maturity date without penalty. Upon the occurrence and continuance of an event of default or spin-off of a subsidiary, a default interest rate of an additional 5% per annum may be applied to any outstanding borrowings (in the case of an event of default only) and the investor may declare all outstanding principal plus accrued interest immediately due. Additionally, at any point after issuance, the investor has the option to convert the August 2024 Convertible Notes into common stock at the lower of (i) a fixed price of $ 2.03 or (ii) 80 % of the lowest daily volume weighted-average price in the 10 trading days prior to such conversion date, subject to certain adjustments. Issuances of common stock on conversion are (i) subject to approval by NYSE American of a supplemental listing application, (ii) limited to an amount equal to 19.9 % of the outstanding common stock as of the date of execution, until such time as the transaction is approved by stockholders and (iii) required to be registered with the SEC for resale. With certain exceptions, the Company is prohibited from issuing new securities until such stockholder approval is obtained and the registration statement registering the securities issuable under such notes has been effective for a period of at least 30 days (the “Restricted Period”). As of September 30, 2024, the effective interest rate of the August 2024 Convertible Notes was 180.2 %, which reflects the impact of the August 2024 Convertible Note Derivative Liability, defined and described below. As required under the terms of the August 2024 Convertible Notes, the Company called a stockholder meeting to approve the securities issuable upon conversion of such notes. However, the Company was unable to achieve quorum and was forced to delay obtaining such approval. Further, while the Company timely filed a registration statement for the resale of shares issuable on conversion, it has not yet been declared effective by the SEC. As a result, the Company is currently in default under the terms of such notes. The Company determined that the conversion and share-settled redemption features, as well as the automatic increase in interest rate upon an event of default feature, of the August 2024 Convertible Notes were embedded derivatives that were required to be bifurcated from the host instrument and accounted for as embedded derivative instruments, which the Company compounded (the "August 2024 Convertible Note Derivative Liability"). As the Company did not elect the fair value option for the August 2024 Convertible Notes, the proceeds from the August 2024 Convertible Notes were allocated to the initial fair value of the August 2024 Convertible Note Derivative Liability, which was determined to be $ 179,000 , with the residual balance allocated to the initial carrying value of the August 2024 Convertible Notes host instrument. For additional information related to the fair value of the August 2024 Convertible Note Derivative Liability, see Note 5. The Company incurred $ 114,800 in debt issuance costs for legal fees related to the issuance of the August 2024 Convertible Notes. Additionally, in connection with the issuance of the August 2024 Convertible Notes, the Company issued warrants to a financial services firm as compensation for their services performed, the fair value of which was determined to be $ 7,691 and was recorded as a debt issuance cost. For additional information regarding these warrants, see Note 10. Concurrent with the above, Esousa also purchased $ 687,315 of outstanding principal and accrued interest under the Senior Convertible Notes from an existing investor and subsequently exchanged such notes for subordinated convertible notes (the "Additional August 2024 Convertible Notes"). The Additional August 2024 Convertible Notes may be prepaid at any time without penalty, do not accrue interest, mature on February 6, 2025 and may be converted at any time on or after the issuance date into common stock at a conversion price of 25 % of the closing price of the common stock on the trading day prior to such conversion date, subject to certain adjustments. The August 2024 Convertible Notes and Additional August 2024 Convertible Notes are unsecured and subordinated to the Company’s outstanding senior convertible notes and junior bridge notes in right of payment, whether in respect to payment or redemptions, interest, damages, upon liquidation or dissolution or otherwise. 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 287,972 shares of the Company’s common stock from the June 12, 2023 Purchase Agreement and up to 47,238 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 $ 27.52 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. As further described above, during August 2024, $ 687,000 of outstanding principal and accrued interest under the Senior Convertible Notes was purchased by another investor and subsequently exchanged for the issuance of a subordinated convertible note. The table below summarizes the outstanding principal amount of the Senior Convertible Notes to related parties: Investor September 30, ​ December 31, Wilson-Garling 2023 Family Trust (1) $ 5,000,000 ​ $ 5,000,000 David Seldin (2) — ​ 1,200,000 Eunomia, LP (3) 1,000,000 1,000,000 Curtis N Maas Revocable Trust (4) 100,000 100,000 Total Senior Convertible Notes - related parties $ 6,100,000 $ 7,300,000 (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) Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Extinguishments During the three and nine months ended September 30, 2024, the Company issued 2,399,850 and 4,648,162 shares, respectively, to noteholders to extinguish an aggregate $ 0.7 million and $ 4.8 million, respectively, of principal and accrued interest under the Senior Notes and Junior Notes. The reacquisition value of the debt was higher than the related carrying value, and thus resulted in an aggregate net loss on debt extinguishment of $ 1,165,585 and $ 11,511,693 , respectively, recorded in the condensed consolidated statement of operations.	NOTE 8. NOTES AND CONVERTIBLE NOTES PAYABLE As of December 31, 2023 and 2022, 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. ​ December 31, December 31, (As Restated) Junior Notes Issued November 2023 $ 5,500,000 $ — Unamortized debt discount ( 2,751,533 ) ​ — Unamortized deferred financing costs ( 600,475 ) ​ — Current portion of notes payable 2,147,992 ​ — Legacy Nuburu Convertible Notes — 22,688,097 Current portion of convertible notes payable — 22,688,097 Senior Convertible Notes Issued June 2023 6,713,241 — Convertible notes payable, long-term 6,713,241 ​ — Total debt $ 8,861,233 $ 22,688,097 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 % principle 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. The Company intends to use the net proceeds (after deducting the original issue discount of $ 500,000 and offering expenses of $ 691,399 ) from the Junior Note Purchase Agreements for general corporate purposes. 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 discount will be 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 Notes David Seldin (1) $ 1,100,000 Eunomia, LP (2) ​ 1,100,000 CST Global LLC (3) 220,000 (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”) primarily with certain investors including existing 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 Company intends to use the net proceeds (after deducting offering expenses of $ 160,345 ) from the Senior Convertible Note Purchase Agreements for general corporate purposes. 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 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 Executive 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 Legacy Nuburu Convertible Notes payable to various investors with aggregate gross proceeds of $ 11,400,000 . The Legacy Nuburu Convertible Notes accrued interest at a rate of 8 % per annum and were accounted for as liabilities at fair value due to certain variable share settlement features contained within the notes, with changes in the fair value of the Legacy Nuburu Convertible Notes recognized within change in fair value of convertible notes payable on the consolidated statement of operations and comprehensive loss for the year ended December 31, 2022. The outstanding principal amount and all accrued and unpaid interest on the Legacy Nuburu Convertible 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 Legacy Nuburu Convertible 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 Legacy Nuburu Convertible 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	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Equity [Abstract]
CONVERTIBLE PREFERRED STOCK	NOTE 9. CONVERTIBLE PREFERRED STOCK Legacy Nuburu Preferred Stock Financing In multiple closings in December 2021 and January 2022, Legacy Nuburu sold an aggregate of 1,166,372 shares of Legacy Nuburu Series C Preferred Stock, at a purchase price of $ 5.00 per share, for an aggregate purchase price of approximately $ 5.8 million. Series A Preferred Stock Ranking The Company’s Preferred Stock ranks senior to the Company’s Common Stock with respect to rights on the distribution of assets on any voluntary or involuntary liquidation, dissolution or winding up of the affairs of the Company. Dividends Holders of the Company’s Preferred Stock participate, on an as-converted basis (without regard to any conversion limitations) in all dividends paid to the holders of the Company’s Common Stock. Conversion Rights The Preferred Stock is convertible at any time into Common Stock at a conversion rate equal to $ 0.25 (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. As a result of such redemption feature, the Company recorded the Preferred Stock at its redemption value and classified the Preferred Stock as mezzanine equity on the consolidated balance sheet. 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 September 30, 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 580,943 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 34,045 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 28,750 shares of Common Stock (of which, 3,750 shares were transferred to Nautilus Maser Fund, L.P. and 1,250 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 4,887 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 32,500 shares of Common Stock under the terms described under "Conversion Rights" above.	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. As a result of such redemption feature, the Company recorded the Preferred Stcok at its redemption value and classified the Preferred Stock as mezzanine equity on the consolidated balance sheet. 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 December 31, 2023 and 2022 , there were 2,388,905 and 23,237,703 shares of preferred stock issued or outstanding, respectively. Upon the Closing of the Business Combination, all 23,237,703 shares of issued and outstanding convertible preferred stock were cancelled and converted into 23,237,703 shares of Legacy Nuburu common stock based upon the conversion rate as calculated pursuant to Legacy Nuburu's Certificate of Incorporation, multiplied by the Exchange Ratios at the Effective Time. Additionally, upon the Closing of the Business Combination, the cancellation and conversion of all Legacy Nuburu Convertible 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 Nuburu Convertible 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 Nuburu Convertible Notes). Those Legacy Nuburu stockholders who did not waive their right to participate resulted in the issuance of 15,478 shares of Nuburu Series A preferred stock at the Effective Time. Each Tailwind stockholder who did not redeem their shares received a share of Nuburu Series A preferred stock. This resulted in the issuance of 316,188 shares of Nuburu Series A preferred stock to those non-redeeming stockholders. Tailwind and the Tailwind Sponsor entered into the Sponsor Support and Forfeiture Agreement. In connection with the Business Combination, the 8,355,393 Founder Shares were forfeited other than 1,150,000 shares of Common Stock (of which, 150,000 shares were transferred to Nautilus Maser Fund, L.P. and 50,000 shares were transferred to Cohen & Company Capital Markets at Closing) and 650,000 shares of Series A preferred stock. Wilson Sonsini Goodrich & Rosati, Professional Corporation (“WSGR”) was engaged by Legacy Nuburu to act as its counsel for the Business Combination. As partial compensation for the services provided by WSGR to Legacy Nuburu in connection with the Business Combination, the Company agreed to issue to WSGR 195,452 shares of Common Stock and 195,452 shares of Preferred Stock pursuant to the terms of the Stock Purchase Agreement entered into by and between the Company and WSGR on March 10, 2023. The foregoing issuance was made in a transaction not involving a public offering pursuant to an exemption from the registration requirements of the Securities Act in reliance upon Section 4(a)(2) of the Securities Act or Regulation D promulgated under the Securities Act. Legacy Nuburu entered into an engagement letter with Anzu Partners on August 30, 2022 pursuant to which Legacy Nuburu, in recognition of past Services, (i) agreed to pay $ 500,000 to Anzu Partners upon the closing of the Business Combination and (ii) issued a warrant with a strike price of $ 0.01 per share to Anzu Partners for 500,000 shares of Preferred Stock (the “Anzu Partners Warrant”). This warrant was exercised by Anzu Partners in connection with the Closing and the $ 500,000 payment was made during the nine months ended September 30, 2023. Conversions In November 2023, a holder of Series A Preferred Stock converted 650,000 shares of Series A Preferred Stock to 1,300,000 share of Common Stock under the terms described under "Conversion Rights" above.

WARRANTS

WARRANTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Warrant Liability [Abstract]
WARRANTS	NOTE 10. WARRANTS The following table provides a summary of the Company's outstanding warrants: ​ September 30, December 31, Liability classified warrants: Junior Note Warrants $ 859,315 $ 550,000 Public Warrants 417,770 417,770 Total liability-classified warrants outstanding $ 1,277,085 $ 967,770 Equity classified warrants: June 2023 Senior Note Warrants $ 335,210 $ 335,210 Pre-Funded Warrants 837,116 - August 2024 Warrants Issued with Junior Notes 19,892 - Total equity-classified warrants outstanding $ 1,192,218 $ 335,210 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 550,000 shares of the Company's common stock. The Junior Note Warrants currently outstanding have an exercise price equal to $ 5.00 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. As a portion of the Junior Notes were outstanding at each of May 13, 2024 and August 13, 2024, the Company was required to issue 384,233 additional warrants pursuant to the Junior Note Purchase Agreements during the nine months ended September 30, 2024. 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. Public Warrants In connection with the closing of the Business Combination, Nuburu assumed the 16,710,785 Public Warrants outstanding on the date of Closing. As of September 30, 2024 , all 417,770 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 $ 460.00 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 September 30, 2024. Each whole Public Warrant entitles the registered holder to purchase one share of Common Stock at a price of $ 460.00 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 $ 720.00 — Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $ 0.40 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 $ 720.00 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 $ 400.00 — Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at $ 16.00 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 $ 400.00 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 $ 720.00 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 287,972 shares of the Company's Common Stock pursuant to the June 12, 2023 Purchase Agreement and 47,238 shares of Common Stock pursuant to the June 16, 2023 Purchase Agreement. The Senior Note Warrants have an exercise price equal to $ 41.20 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: ​ Issuance Date 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. Pre-Funded Warrants On May 1, 2024, the Company entered into a Pre-Funded Warrant Purchase Program (the “Program”) with strategic investors, pursuant to which from time-to-time the Company may sell and the investors may acquire pre-funded warrants, up to a total purchase price to the Company equal to $ 15 million. The exercise price for the pre-funded warrants is substantially paid by the purchaser at closing and, as a result, such warrants may be exercised in the future with a nominal exercise price payment. Investors will also receive a warrant to acquire the same number of shares covered by the pre-funded warrant for a purchase price equal to 150 % of the relevant pre-funded warrant purchase price exercisable for a period of 5 years . Each specific transaction will be entered into on terms agreed by the parties; provided however, that in no case will the purchase price per share be less than 110 % of the closing price per share of the Company’s common stock on the trading day immediately preceding the date of purchase. Contemporaneously with the acquisition of pre-funded warrants, the investors may also voluntarily convert outstanding notes previously issued by the Company; provided that such transactions, as a whole, may not result in an effective direct or indirect discount to market price to the investors of greater than 30 %. During the three and nine months ended September 30, 2024, the Company issued 665,410 and 837,116 pre-funded warrants, respectively, for total cash proceeds of $ 600,000 and $ 2,139,866 , respectively, in pre-funded warrants pursuant to the Program. Each pre-funded warrant entitles the holder to purchase one share of common stock at an exercise price ranging from 125 % to 140 % of the relevant pre-funded warrant purchase price. The pre-funded warrant is exercisable any time after issuance through five years. No pre-funded warrants were exercised during the periods presented. The proceeds from the issuance of the pre-funded warrants were recorded to additional paid-in capital in the condensed consolidated balance sheets. August 2024 Warrants Issued with Junior Notes As discussed in Note 8, in connection with the issuance of the August 2024 Convertible Notes, the Company issued an aggregate 19,892 warrants to a financial services firm as compensation for their services performed, the fair value of which was determined to be $ 7,691 and was recorded as a debt issuance cost and associated additional paid-in capital in the condensed consolidated balance sheet, as the warrants were determined to be equity classified. The warrants are exercisable through payment of an exercise price ranging from $ 2.18 to $ 3.18 , subject to certain customary antidilution adjustments, at any time after issuance through the expiration date in August 2029.	NOTE 10. WARRANTS Liability Classified 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 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 of $ 2,668,169 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 Common Stock Warrants: ​ ​ Stock price $ 0.18 $ 0.15 Expected term (in years) 5.0 4.9 Expected volatility 66.3 % 66.3 % Risk-free interest rate 4.1 % 3.8 % Expected dividend yield 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 December 31, 2023 , all 16,710,785 Public Warrants remain outstanding. However, on December 12, 2023, the NYSE notified the Company and publicly announced that the NYSE had determined to (a) commence proceedings to delist the Company’s 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 under the symbol “BURU WS”, and (b) immediately suspend trading in the 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 December 31, 2023. Each whole warrant entitles the registered holder to purchase one share of Common Stock at a price of $ 11.50 per share, subject to adjustment as discussed below, at any time commencing 30 days after the completion of the Business Combination. Pursuant to the Warrant Agreement, a warrant holder may exercise its warrants only for a whole number of shares of Common Stock. The warrants will expire five years after the completion of the Business Combination, at 5:00 p.m., New York City time, or earlier upon redemption or liquidation. Redemptions of warrants when the price of Common Stock equals or exceeds $ 18.00 — Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at a price of $ 0.01 per warrant; • upon not less than 30 days’ prior written notice of redemption to each warrant holder; and • if, and only if, the closing price of the Common Stock equals or exceeds $ 18.00 per share for any 20 trading days within a 30 -trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders. If and when the Public Warrants become redeemable by the Company, it may exercise its redemption right even if the Company is unable to register or qualify the underlying securities for sale under all applicable state securities laws. Redemption of warrants when the price per share of Common Stock equals or exceeds $ 10.00 — Once the Public Warrants become exercisable, the Company may redeem the Public Warrants: • in whole and not in part; • at $ 0.10 per warrant upon a minimum of 30 days’ prior written notice of redemption provided that holders will be able to exercise their warrants on a cashless basis prior to redemption and receive that number of shares based on the redemption date and the fair market value of the Common Stock; • if, and only if, the last reported sale price of the Common Stock equals or exceeds $ 10.00 per share (as adjusted per stock splits, stock dividends, reorganizations, reclassifications, recapitalizations and the like) for any 20 trading days within the 30 -trading day period ending three trading days before the Company sends the notice of redemption to the warrant holders; and • if the closing price of the Common Stock for any 20 trading days within a 30 -trading day period ending on the third trading day prior to the date on which the Company sends the notice of redemption to the warrant holders is less than $ 18.00 per share, the Private Placement Warrants must also be concurrently called for redemption on the same terms as the outstanding Public Warrants, as described above. Equity Classified Warrants June 2023 Senior Note Warrants In connection with 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 Private Placement of $ 9,225,000 were allocated to the Senior Convertible Notes and the 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 %

STOCK-BASED COMPENSATION

STOCK-BASED COMPENSATION	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
STOCK-BASED COMPENSATION	NOTE 11. STOCK-BASED COMPENSATION As of September 30, 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 September 30, 2024, there are approx imately 67,000 share s available for grant under the 2022 Plan and approximately 10,000 shar es available for grant under the ESPP. Stock-Based Compensation Expense Total stock-based compensation expense recognized in the Company’s condensed consolidated statements of operations and comprehensive loss is classified as follows: ​ ​ Three Months Ended ​ Nine months ended September 30, ​ 2024 2023 2024 2023 Cost of revenue ​ $ 118,774 ​ $ 167,899 ​ $ 364,286 $ 522,627 Research and development $ 112,528 ​ $ 145,848 $ 378,442 $ 480,131 Selling and marketing $ 9,371 $ 81,901 $ ( 189,828 ) $ 181,413 General and administrative ​ $ 206,932 ​ $ 239,380 ​ $ 959,392 $ 711,618 Total stock-based compensation expense ​ $ 447,605 ​ $ 635,028 ​ $ 1,512,292 $ 1,895,789 The Company’s stock-based compensation expense is based on the value of the portion of stock-based payment awards that are ultimately expected to vest. During the three months ended September 30, 2024 and 2023, stock-based compensation relating to stock-based awards granted to consultants was $ 40,993 and $ 149,434 , respectively. During the nine months ended September 30, 2024 and 2023, stock-based compensation relating to stock-based awards granted to consultants was $ 152,010 and $ 411,602 , 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 22,213 ​ $ 208.80 RSUs granted 45,725 $ 5.38 RSUs vested ( 51,507 ) $ 20.37 RSUs forfeited ( 9,811 ) $ 95.42 Unvested at September 30, 2024 6,620 $ 198.87 The total grant date fair value of RSUs awarded was $ 246,000 and $ 1,709,217 for the nine months ended September 30, 2024 and 2023, respectively. The total grant date fair value of RSUs vested was $ 1,049,265 and $ 1,490,805 for the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024, total unrecognized stock-based compensation costs related to RSUs were $ 1,277,653 , which are expected to be recognized over a remaining weighted average period of 1.53 years. As of September 30, 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 ​ 188,865 ​ $ 74.41 7.9 ​ $ — Options granted 29,841 $ 5.46 Options exercised — $ — Options cancelled or forfeited ( 33,064 ) $ 151.39 Options outstanding at September 30, 2024 185,642 $ 49.61 8.3 $ — Options exercisable at September 30, 2024 96,311 $ 71.87 7.7 $ — Options vested and expected to vest at September 30, 2024 185,642 ​ $ 49.61 8.3 ​ $ — The weighted-average grant date fair value of options granted to employees and consultants was $ 5.46 and $ 0.50 per share for the nine months ended September 30, 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 wa s nil a nd $ 1,040 for the nine months ended September 30, 2024 and 2023, respectively. As of September 30, 2024, total unrecognized stock-based compensation cost related to stock options was $ 898,238 , which is expected to be recognized over a weighted-average period of 2.4 years. Determining the appropriate fair value of stock based awards requires the input of subjective assumptions including the fair value of the Company’s Common Stock, the expected life of the option, and expected stock price volatility. The Company used the Black Scholes option pricing model to value its stock option awards. The Company estimates the fair value of the options utilizing the Black-Scholes option pricing model, which is dependent upon several variables, including expected option term, expected volatility of the Company’s share price over the expected term, expected risk-free interest rate over the expected option term, and expected dividend yield rate over the expected option term, and actual forfeiture rates. A summary of the weighted-average assumptions the Company utilized for option grants are as follows: ​ ​ Nine Months Ended September 30, ​ 2024 2023 Expected term (in years) ​ 4 ​ 1.0 - 5.0 Expected volatility 47.8 % - 55.0 % 44.9 % - 47.4 % Risk-free interest rate 4.0 % - 4.5 % 3.8 % - 5.4 % Expected dividend yield 0.0 % ​ 0.0 % Common Stock Issued for Services During the three months ended September 30, 2024, the Company paid for certain services through the issuance of 12,500 fully vested common stock. The common stock awards are equity-classified, and compensation expense was recognized based on the fair value of the Company's common stock on the date of issuance. Stock-based compensation expense associated with the awards was immaterial for the nine months ended September 30, 2024.	NOTE 11. STOCK-BASED COMPENSATION A s of December 31, 2023, the Company had an active stock-based incentive compensation plan and an employee stock purchase plan: the 2022 Equity Incentive Plan (the “2022 Plan”) and the 2022 Employee Stock Purchase Plan (the “ESPP”). All new equity compensation grants are issued under these two plans; however, outstanding awards previously issued under inactive plans will continue to vest and remain exercisable in accordance with the terms of the respective plans. The 2022 Plan provides for the grant of stock and stock-based awards including stock options, restricted stock, restricted stock units, performance awards, and stock appreciation rights. As of December 31, 2023 , there are 4.1 million shares available for grant under the 2022 Plan and 0.4 million shares available for grant under the ESPP. Stock-Based Compensation Expense Total stock-based compensation expense recognized in the Company’s consolidated statements of operations is classified as follows: ​ ​ Year ended December 31, ​ 2023 2022 Cost of revenue ​ $ 640,847 $ 988,003 Research and development 617,386 143,439 Selling and marketing 266,675 46,299 General and administrative ​ 965,501 1,184,599 Total stock-based compensation expense ​ $ 2,490,409 $ 2,362,340 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 years ended December 31, 2023 and 2022 , stock-based compensation relating to stock-based awards granted to consultants was $ 458,174 and $ 961,040 , 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. The following table shows a summary of the Company's RSUs outstanding as of December 31, 2023 as well as activity the year then ended: ​ ​ RSUs ​ Number of Shares Weighted Average Grant Date Fair Value Unvested at December 31, 2022 542,706 ​ $ 6.11 RSUs granted 887,997 $ 1.92 RSUs vested ( 391,651 ) $ 4.42 RSUs forfeited ( 150,679 ) $ 1.47 Unvested at December 31, 2023 888,373 $ 5.22 The weighted average grant date fair value of RSUs granted to employees and consultants was $ 1.92 and $ 6.11 per share for the years ended December 31, 2023 and 2022 , respectively. The total grant date fair value of RSUs awarded was $ 1,709,217 and $ 3,316,950 for the years ended December 31, 2023 and 2022 , respectively. The total grant date fair value of RSUs vested was $ 1,730,895 and nil for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 , total unrecognized stock-based compensation costs related to RSUs was $ 2,624,464 , which is expected to be recognized over a remaining weighted average period of 1.6 years. As of December 31, 2023, all of the RSUs are expected to vest. Stock Options The Company's outstanding stock options generally expire 10 years from the date of grant and are exercisable when the options vest, generally over four years , the majority of which vest at a rate of 25 % on the first anniversary of the grant date, with the remainder vesting ratably each month over the next three years . A summary of stock option activity is as follows: ​ Number of Stock Options Outstanding Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Options outstanding at December 31, 2022 ​ 3,133,270 ​ $ 4.35 ​ 7.9 ​ $ 5,484,316 Options granted 5,315,917 $ 0.48 Options exercised ( 5,153 ) $ 1.36 Options cancelled or forfeited ( 896,284 ) $ 2.27 Options outstanding at December 31, 2023 7,547,750 $ 1.86 7.9 $ — Options exercisable at December 31, 2023 2,954,137 $ 3.10 5.4 $ — Options vested and expected to vest at December 31, 2023 7,547,750 ​ $ 1.86 7.9 ​ $ — The weighted-average grant date fair value of options granted to employees and consultants was $ 0.48 and $ 1.44 per share for the years ended December 31, 2023 and 2022, respectively. Aggregate intrinsic value represents the difference between the estimated fair value of the underlying Common Stock and the exercise price of outstanding, in-the-money options. The aggregate intrinsic value of options exercised was $ 1,040 and $ 2,319,018 for the years ended December 31, 2023 and 2022, respectively. As of December 31, 2023 , total unrecognized stock-based compensation cost related to stock options was $ 1,871,219 , which is expected to be recognized over a weighted-average period of 2.3 years. Determining the appropriate fair value of stock based awards requires the input of subjective assumptions including the fair value of the Company’s Common Stock, the expected life of the option, and expected stock price volatility. The Company used the Black Scholes option pricing model to value its stock option awards. The Company estimates the fair value of the options utilizing the Black-Scholes option pricing model, which is dependent upon several variables, including expected option term, expected volatility of the Company’s share price over the expected term, expected risk-free interest rate over the expected option term, and expected dividend yield rate over the expected option term, and actual forfeiture rates. A summary of the assumptions the Company utilized for option grants during the years ended December 31, 2023 and 2022, respectively, are as follows: ​ ​ Year Ended December 31, ​ 2023 2022 Expected term (in years) ​ 0.75 - 5.0 ​ 5.8 Expected volatility 44.9 %- 47.6 % 42.0 % Risk-free interest rate 3.8 %- 5.5 % 2.6 % Expected dividend yield 0.0 % ​ 0.0 %

INCOME TAXES

INCOME TAXES	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 12. INCOME TAX Due to its current operating losses, the Company recorded zero income tax expense during the three and nine months ended September 30, 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 September 30, 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 September 30, 2024 and December 31, 2023 the limitation does not affect the Company's results of operations for the periods presented.	NOTE 12. INCOME TAXES Due to its current operating losses, the Company recorded zero income tax expense during the years ended December 31, 2023 and 2022. During these periods, the Company’s activities were limited to U.S. federal and state tax jurisdictions, as it does not have any significant foreign operations. A summary of the sources of differences between income taxes at the federal statutory rate and the provision for income taxes for the years ended December 31, 2023 and 2022, respectively, is as follows: ​ ​ Year Ended December 31, ​ 2023 2022 Tax benefit at the statutory rate ​ $ ( 4,346,294 ) $ ( 2,967,112 ) Increase (decrease) in taxes resulting from: State taxes ( 400,290 ) ( 767,514 ) Stock-based compensation 82,430 102,560 Research and development tax credits ( 418,321 ) ( 73,558 ) Other ( 167,497 ) 24,868 Change in valuation allowance 5,249,972 3,680,756 Total income tax expense (benefit) $ — ​ $ — Significant components of the Company's deferred income tax assets and liabilities are as follows: ​ ​ As of December 31, ​ 2023 2022 Deferred tax assets: ​ Net operating loss carryforwards $ 13,095,540 $ 9,469,767 Research and development credits 1,647,502 1,229,181 Capitalized pre-business expenses 2,229,904 2,563,946 Accrued expenses 124,458 26,290 Stock-based compensation 899,453 481,062 Inventory reserve 243,070 64,726 Operating lease liability 127,116 158,388 Capitalized §174 research and development costs 1,905,522 919,466 Total deferred tax assets before valuation allowance 20,272,565 14,912,826 Less valuation allowance ( 19,756,671 ) ( 14,506,698 ) Total deferred tax assets 515,894 406,128 Deferred tax liabilities Fixed assets ( 390,191 ) ( 264,377 ) Right-of-use assets ( 125,703 ) ( 141,751 ) Total deferred tax liabilities ( 515,894 ) ( 406,128 ) Net deferred tax asset (liability) $ — ​ $ — Effective for tax years beginning after December 31, 2021, taxpayers are required to capitalize any expenses incurred that are considered incidental to research and experimentation ("R&E") activities under IRC Section 174. While taxpayers historically had the option of deducting these expenses under IRC Section 174, the December 2017 Tax Cuts and Jobs Act mandates capitalization and amortization of R&E expenses for tax years beginning after December 31, 2021. Expenses incurred in connection with R&E activities in the US must be amortized over a 5 -year period if incurred, and R&E expenses incurred outside the US must be amortized over a 15 -year period. R&E activities are broader in scope than qualified research activities that are considered under IRC Section 41 (relating to the research tax credit). For the year ended December 31, 2022, the Company performed an analysis based on available guidance and determined that it will continue to be in a loss position even after the required capitalization and amortization of its R&E expenses. The Company will continue to monitor this issue for future developments, but it does not expect R&E capitalization and amortization to require it to pay cash taxes now or in the near future. Also effective for tax years beginning after December 31, 2021, companies are subject to further limitations on the tax deductibility of interest expense, which becomes limited to approximately 30 % of adjusted earnings before interest and income tax expense. Interest expense that is limited for tax purposes may be carried forward indefinitely. 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 December 31, 2023 and 2022. The Company expects to continue to maintain a full valuation allowance until there is sufficient evidence to support recoverability of its deferred tax assets. As of December 31, 2023 and 2022 , the Company had approximately $ 56 million and $ 42 million, respectively, of unused federal net operating losses and approximately $ 30 million and $ 29 million, respectively, of unused state net operating loss carryforwards, that may be applied against future federal and state taxable income. If not utilized, the Company has approximately $ 1.3 million of federal and $ 1.3 million of state carryforwards as of December 31, 2023 and 2022 , that expire in the year 2035 through 2037 with the remainder having an indefinite carryforward yet being subject to 80 % limitation as a result of the Tax Cuts and Jobs Act. In addition, the Company had federal research credit carryforwards as of December 31, 2023 and 2022 of approximately $ 1.6 million and $ 1.2 million, respectively, of which will expire in the year 2035 through 2043 , if not utilized. As of December 31, 2023 and 2022 , the Company has determined that it is more likely than not that the Company will not recognize the future tax benefit of the loss carryforwards and the capital losses, and has recognized a valuation allowance of approximately $ 19.2 million and $ 14.5 million, respectively. The valuation allowance increased by approximately $ 5.3 million during the year ended December 31, 2023. Utilization of the NOL carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 and Section 383 of the Internal Revenue Code of 1986, as amended, and similar state provisions. Generally, in addition to certain entity reorganizations, the limitation applies when one or more "5-percent stockholders" increase their ownership, in the aggregate, by more than 50 percentage points over a 36-month time period testing period, or beginning the day after the most recent ownership change, if shorter. The Company has determined that a Section 382 change in ownership occurred during the year ended December 31, 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 December 31, 2023, the limitation does not affect the Company's results of operations for the periods presented. A reconciliation of the federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2023 and 2022 is as follows: ​ ​ Year Ended December 31, ​ 2023 2022 Statutory federal income tax rate ​ 21.0 % 21.0 % State taxes, net of federal tax benefit 1.9 % 5.4 % Stock-based compensation - 0.4 % - 0.7 % General business credits 2.0 % 0.5 % Other adjustments 0.8 % - 0.2 % Change in valuation allowance - 25.3 % - 26.0 % Income tax provision 0.0 % 0.0 %

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Earnings Per Share [Abstract]
NET LOSS PER SHARE	NOTE 13. NET LOSS PER SHARE Diluted earnings per share (“EPS”) includes the dilutive effect of Common Stock equivalents and is computed using the weighted-average number of Common Stock and Common Stock equivalents outstanding during the reporting period. Diluted EPS for the three and nine months ended September 30, 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: ​ ​ Nine Months Ended September 30, ​ 2024 2023 Stock options outstanding ​ 185,642 ​ 195,656 Junior Note Warrants 859,315 — Public Warrants 417,770 417,770 June 2023 Senior Note Warrants 335,210 335,211 Pre-Funded Warrants 837,116 — August 2024 Warrants Issued with Junior Notes 19,892 — Unvested restricted stock units 6,620 23,901 If-converted Common Stock from Series A Preferred Stock (1) 119,445 151,945 If-converted Common Stock from convertible notes 32,932,138 335,661 Total 35,713,148 ​ 1,460,144 (1) Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 0.25 divided by $ 5.00 (as adjusted by the Reverse Stock Split), representing the maximum number of shares issuable to holders of Series A Preferred Stock.	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 during the years ended December 31, 2023 and 2022 excluded Common Stock equivalents because the effect of their inclusion would be anti-dilutive or would decrease the reported loss per share. The following table sets forth securities outstanding that could potentially dilute the calculation of diluted earnings per share: ​ ​ For the Year Ended December 31, ​ 2023 2022 Stock options outstanding ​ 7,547,750 ​ 3,133,270 Warrants to purchase Common Stock - liability classified 38,710,785 — Warrants to purchase Common Stock - equity classified 13,408,430 2,061,545 Unvested restricted stock units 888,373 542,706 If-converted Common Stock from Series A Preferred Stock (1) 6,077,810 — If-converted Common Stock from convertible notes 13,426,430 — If-converted common shares from Legacy Nuburu convertible notes — 864,868 Total 80,059,578 ​ 6,602,389 (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.

SECURITIES PURCHASE AGREEMENT

SECURITIES PURCHASE AGREEMENT	9 Months Ended
	Sep. 30, 2024
Equity [Abstract]
SECURITIES PURCHASE AGREEMENT	NOTE 14. 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 $ 5.00 per Share, or 600,000 shares. Only a portion of the purchase price ($ 644,936 ) has been advanced and the Company has issued a notice of default to the investors for failure to fully fund the purchase price.

RESTATEMENT OF PREVIOUSLY ISSUE

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Prior Period Adjustment [Abstract]
RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS	NOTE 15. RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Restatement Background On October 21, 2024, the Board of Directors and management, upon the recommendation of the Audit Committee of the Board of Directors, concluded that the Company’s previously issued financial statements as of and for the year ended December 31, 2023, the comparative period therein as of and for the year ended December 31, 2022 and unaudited condensed consolidated financial statements as of and for each of the interim quarterly periods ended March 31, 2023, June 30, 2023, September 30, 2023, March 31, 2024, and June 30, 2024 should no longer be relied upon due to errors that are described below and that such financial statements should be restated. The Company evaluated the materiality of these errors both qualitatively and quantitatively in accordance with Staff Accounting Bulletin (“SAB”) No. 99, Materiality and SAB No. 108, Considering the Effects of Prior Year Misstatements in Current Year Financial Statements , and determined the effect of these corrections was material to each period discussed above. As a result, the Company has restated previously issued financial statements in accordance with ASC 250, Accounting Changes and Error Corrections, as reflected in Amendment No. 4 to the Annual Report on Form 10-K for the year ended December 31, 2023 filed on November 8, 2024 (the “Amended 10-K”), Amendment No. 1 to the Quarterly Report on Form 10-Q for the three months ended March 31, 2024 filed on November 14, 2024, and Amendment No. 1 to the Quarterly Report on Form 10-Q for the three months ended June 30, 2024 filed on November 14, 2024. We have determined that these errors were the result of a material weakness in internal control over financial reporting that is reported in management’s report on internal control over financial reporting as of December 31, 2023 in Part II, Item9A, “ Controls and Procedures ” of the Amended 10-K and Item 4 of this report. The Company has not filed, and does not intend to file, amendments to the previously filed Quarterly Reports on Form 10-Q for the quarters ended March 31, June 30, and September, 2023, but instead has restated its unaudited interim condensed consolidated financial statements in the Amended 10-K filed November 8, 2024. The restatements of the Company's previously issued financial statements include the (i) reclassification of convertible preferred stock that is redeemable at a future point in time from permanent equity to mezzanine equity and (ii) increase in the carrying value of such preferred stock to reflect the redemption value of the outstanding preferred stock. Additionally, the impact of the loss recorded during the year ended December 31, 2022 related to the accounting for the Legacy Nuburu Convertible Notes (as described in Note 8) at fair value is reflected as an adjustment to accumulated deficit for the restated periods. The restatement had no impact on total net cash flows from operating, investing or financing activities.	NOTE 14. RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS Restatement Background On October 21, 2024, the Board of Directors and management, upon the recommendation of the Audit Committee of the Board of Directors concluded that the Company’s previously issued financial statements as of and for the year ended December 31, 2023, the comparative period therein as of and for the year ended December 31, 2022 and unaudited condensed consolidated financial statements as of and for each of the interim quarterly periods ended March 31, 2023, June 30, 2023 and September 30, 2023 should no longer be relied upon due to misstatements that are described below and that we would restate such financial statements to make the necessary accounting corrections. The Company evaluated the materiality of these errors both qualitatively and quantitatively in accordance with Staff Accounting Bulletin (“SAB”) No. 99, Materiality and SAB No. 108, Considering the Effects of Prior Year Misstatements in Current Year Financial Statements , and determined the effect of these corrections were material to each period discussed above. As a result of the material misstatements, we have restated our previously issued financial statements for the periods referenced above, in accordance with ASC 250, Accounting Changes and Error Corrections . We have determined that these errors were the result of a material weakness in internal control over financial reporting that is reported in management’s report on internal control over financial reporting as of December 31, 2023 in Part II, Item 9A, “ Controls and Procedures ” of this Amendment No. 4 on Form 10-K/A. The Company has not filed, and does not intend to file, amendments to the previously filed Quarterly Reports on Form 10-Q for the quarters ended March 31, 2023, June 30, 2023 and September 30, 2023, but instead is restating its unaudited interim condensed consolidated financial statements in this Amendment No. 4 on Form 10-K/A. The restatements for the Company's previously issued financial statements as of and for the year ended December 31, 2023, the comparative period herein as of and for the year ended December 31, 2022 and for each of the quarterly periods ended March 31, 2023, June 30, 2023 and September 30, 2023, include the following: (i) as of and for the year ended December 31, 2022 (i.e. the comparative period included herein) to (i) account for the Legacy Nuburu Convertible Notes at fair value resulting in the recording of a loss related to the change in the fair value of, and corresponding increase to, the carrying value of these convertible notes, and (ii) (a) reclassify the Company's convertible preferred stock that is redeemable at a future point in time from permanent equity to mezzanine equity and (b) increase the carrying value of such preferred stock to reflect the redemption value of the outstanding preferred stock. (ii) as of and for the year ended December 31, 2023, including the interim periods therein as of March 31, 2023, June 30, 2023 and September 30, 2023, to (i) reclassify convertible preferred stock that is redeemable at a future point in time from permanent equity to mezzanine equity, and (ii) increase the carrying value of such preferred stock to reflect the redemption value of the outstanding preferred stock. Additionally, the impact of the recording of the loss related to the change in the fair value of the Legacy Nuburu Convertible Notes for the year ended December 31, 2022 described above will be reflected as an adjustment to accumulated deficit and additional paid-in capital for these periods. The consolidated statements of cash flows have been excluded from the financial statements presented below as they were only impacted by adjustments to net loss and change in fair value of warrant liabilities which are presented below in the consolidated statements of operations and comprehensive loss. The restatement had no impact on total net cash flows from operating, investing or financing activities. Consolidated Balance Sheet As of December 31, 2022 Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Current portion of convertible notes payable $ 7,300,000 $ 15,388,097 $ 22,688,097 Total current liabilities $ 14,590,504 $ 15,388,097 $ 29,978,601 Total liabilities $ 14,964,411 $ 15,388,097 $ 30,352,508 Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 23,237,703 shares issued and outstanding at December 31, 2022 $ - $ 4,040 $ 4,040 Stockholders’ Deficit Accumulated deficit $ ( 61,192,308 ) $ ( 15,388,097 ) $ ( 76,580,405 ) Total Stockholders’ Deficit $ ( 1,842,239 ) $ ( 15,392,137 ) $ ( 17,234,376 ) Consolidated Statement of Operations and Comprehensive Loss Year Ended December 31, 2022 Originally Reported Restatement Adjustment As Change in fair value of convertible notes payable $ - $ ( 15,388,097 ) $ ( 15,388,097 ) Loss before provision for income taxes $ ( 14,129,101 ) $ ( 15,388,097 ) $ ( 29,517,198 ) Net loss and comprehensive loss $ ( 14,129,101 ) $ ( 15,388,097 ) $ ( 29,517,198 ) Net loss per common share, basic and diluted $ ( 2.59 ) $ ( 2.82 ) $ ( 5.41 ) As of March 31, 2023 (Unaudited) Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 3,038,905 shares issued and outstanding at March 31, 2023 $ 304 $ 30,388,746 $ 30,389,050 Stockholders’ Deficit Additional paid-in capital $ 66,791,282 $ ( 15,000,649 ) $ 51,790,633 Accumulated deficit $ ( 65,959,825 ) $ ( 15,388,097 ) $ ( 81,347,922 ) Total Stockholders’ Deficit $ 835,120 $ ( 30,389,050 ) $ ( 29,553,930 ) As of June 30, 2023 (Unaudited) Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 3,038,905 shares issued and outstanding at June 30, 2023 $ 304 $ 30,388,746 $ 30,389,050 Stockholders’ Deficit Additional paid-in capital $ 72,049,746 $ ( 15,000,649 ) $ 57,049,097 Accumulated deficit $ ( 72,066,537 ) $ ( 15,388,097 ) $ ( 87,454,634 ) Total Stockholders’ Deficit $ ( 16,399 ) $ ( 30,389,050 ) $ ( 30,405,449 ) As of September 30, 2023 (Unaudited) Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 3,038,905 shares issued and outstanding at September 30, 2023 $ 304 $ 30,388,746 $ 30,389,050 Stockholders’ Deficit Additional paid-in capital $ 72,653,179 $ ( 15,000,649 ) $ 57,652,530 Accumulated deficit $ ( 77,151,838 ) $ ( 15,388,097 ) $ ( 92,539,935 ) Total Stockholders’ Deficit $ ( 4,498,267 ) $ ( 30,389,050 ) $ ( 34,887,317 ) Consolidated Balance Sheet As of December 31, 2023 Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 2,388,905 shares issued and outstanding at December 31, 2023 $ 239 $ 23,888,811 $ 23,889,050 Stockholders’ Deficit Additional paid-in capital $ 73,241,955 $ ( 8,500,714 ) $ 64,741,241 Accumulated deficit $ ( 81,898,692 ) $ ( 15,388,097 ) $ ( 97,286,789 ) Total Stockholders’ Deficit $ ( 8,652,809 ) $ ( 23,889,050 ) $ ( 32,541,859 )

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 16. SUBSEQUENT EVENTS On October 1, 2024, the Company entered into a master transaction terms agreement (the “Master Agreement”) with Liqueous LP, (the “Investor”) pursuant to which, the Company and the Investor established a strategic financing framework for short-term and long-term financing for the Company. The Master Agreement provides for: (i) an immediate capital infusion from the Investor of $ 3.0 million at current market price, (ii) subsequent weekly capital infusions of $ 1,250,000 at market price until an additional $ 10.0 million has been invested; (iii) the acquisition and conversion of certain outstanding notes, with each $ 1.00 of debt converted into $ 2.00 of common stock at market price; (iv) an adjustment to current market price of certain outstanding pre-funded warrants held by the Investor having a current cash value of approximately $ 2.2 million; and (v) the implementation of a $ 50 million equity line of credit (the “ELOC”) pursuant to which the Company may require the Investor to purchase common stock from time-to-time in the amounts and for the prices determined in accordance with the terms of the ELOC. Before the ELOC may be fully utilized, shares subject to the ELOC must be registered for resale and the Company must obtain consent from stockholders to issue shares in excess of 19.99 % of the Company’s common stock as of the date of the ELOC. The Investor was also required to engage in good faith best efforts to prepay or otherwise acquire outstanding notes held by Esousa, given among other things the failure to achieve quorum at the special meeting called to approve the Esousa transaction and the restrictions on the issuance of additional shares until after such time as such stockholder approval is obtained. The full initial amounts due under the Master Agreement were not yet paid to the Company and Esousa’s notes remained outstanding, when the Company received claims from certain existing investors alleging that the Master Agreem ent violated the terms of their existing investments and Esousa enjoined us from issuing future securities, with certain exceptions, during the Restricted Period. The Company called a special stockholder meeting to approve the securities issuable upon conversion of the Esousa notes, which had been scheduled to take place on September 27, 2024. The proxy statement relating to such meeting requested approval of securities issuances in other capital raising transactions as well, which would have facilitated certain transactions under the Master Agreement. However, the Company was unable to achieve quorum and was forced to adjourn, and then ultimately cancel, the special meeting. The Company timely filed a registration statement, which it anticipates will be effective during the fourth quarter of 2024 and has filed a proxy statement for a second stockholder meeting to approve, among other things, the issuances of shares in connection with the Esousa and Liqueous transactions, which is scheduled to take place on December 27, 2024. The Company has negotiated financing transactions that would provide capital necessary to continue its path to commercialization; however, if the Company is unable to obtain the required stockholder approval to issue additional securities (and consent from certain investors with additional contractual rights to the extent required) or the counter parties do not perform under the terms of such financing agreements, the Comp any will not be able to sustain operations and will need to consider alternatives, which could include a sale, liquidation, or dissolution of the business or a foreclosure by its senior secured creditors.	NOTE 15. SUBSEQUENT EVENTS 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. On April 3, 2024, the Company entered into a Securities Purchase Agreement (the “SPA”) with certain accredited investors named therein (the “Investors”) pursuant to which the 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. This equates to 24,000,000 shares to be issued to the investors. Pursuant to the SPA, the Company issued to the 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 will also have the right to nominate two out of seven directors for election to the Company’s board of directors.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Accounting Policies [Abstract]
Basis of Presentation	Basis of Presentation The accompanying unaudited condensed consolidated financial statements have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) for interim financial information and in accordance with the instructions to Form 10-Q and Article 8 of Regulation S-X of the SEC. Certain information or footnote disclosures normally included in financial statements prepared in accordance with U.S. GAAP have been condensed or omitted, pursuant to the rules and regulations of the Securities and Exchange Commission (“SEC”) for interim financial reporting. Accordingly, they do not include all the information and footnotes necessary for a complete presentation of financial position, results of operations, or cash flows. In the opinion of management, the accompanying unaudited condensed consolidated financial statements include all adjustments, consisting of a normal recurring nature, which are necessary for a fair presentation of the financial position, operating results, and cash flows for the periods presented. The results of operations for the three and nine months ended September 30, 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/As filed with the SEC on April 29, 2024, August 12, 2024, September 6, 2024, and November 8, 2024.	Basis of Presentation The accompanying consolidated financial statements are presented in U.S. dollars and have been prepared in accordance with accounting principles generally accepted in the United States of America (“U.S. GAAP”) and pursuant to the accounting and disclosure rules and regulations of the U.S. Securities and Exchange Commission ("SEC").
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' deficit previously reported.	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.
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.	Principles of Consolidation The accompanying 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.
Reverse Stock Split	Reverse Stock Split Following stockholder approval on February 22, 2024, the Company effected a reverse stock split of its Common Stock at a ratio of 1-for-40 (the “Reverse Stock Split.”) The Reverse Stock Split was effective July 23, 2024. No changes were made to the number of authorized shares. Proportional adjustments were made to the number of shares of Common Stock issuable upon exercise or conversion of the Company’s equity awards, warrants, and other equity instruments convertible into Common Stock, as well as the applicable exercise price. All share and per share amounts of our Common Stock presented have been retroactively adjusted to reflect the Reverse Stock Split, including reclassifying an amount equal to the reduction in par value of common stock to additional paid-in capital.
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 that has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.	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 consolidated 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/As filed with the SEC on April 29, 2024, August 12, 2024, September 6, 2024, and November 8, 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 nine months ended September 30, 2024, the Company recog nized $ 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 and nine months ended September 30, 2024, the Company reco gnized $ 0 and $ 1,256 , res pectively, 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 September 30, 2024, the Company's net investment in sales-type leases is $ 54,600 , which is included in accounts receivable on the consolidated balance sheets.
Convertible Debt	Convertible Debt The Company reviews the terms of its convertible notes payable to determine whether there are embedded derivative instruments, including embedded conversion options, which are required to be bifurcated and accounted for separately as derivative financial instruments. In circumstances where the host instrument contains more than one embedded derivative instrument, including the conversion option, that is required to be bifurcated, the bifurcated derivative instruments are accounted for as a single, compound derivative instrument. Bifurcated embedded derivatives are initially recorded at fair value and are then revalued at each reporting date with changes in the fair value reported as non-operating income or expense. When the convertible debt instruments contain embedded derivative instruments that are to be bifurcated and accounted for as liabilities, the total proceeds received are first allocated to the fair value of all the bifurcated derivative instruments. The remaining proceeds, if any, are then allocated to the host instruments themselves, usually resulting in those instruments being recorded at a discount from their face value. The discount from the face value of the convertible debt, together with the stated interest on the instrument, is amortized over the life of the instrument through periodic charges to interest expense.
Use of Estimates		Use of Estimates The preparation of consolidated financial statements in conformity with U.S. GAAP requires the Company’s management to make estimates and assumptions that affect the reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods. Making estimates requires management to exercise significant judgment. It is at least reasonably possible that the estimate of the effect of a condition, situation or set of circumstances that existed at the date of the consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. Estimates and assumptions made by management include, but are not limited to, the Company's inventory reserve and valuation of stock-based awards and warrants issued. Such estimates may be subject to change as more current information becomes available and, accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents		Cash and Cash Equivalents Cash equivalents are defined as short term, highly liquid investments, which are readily convertible to cash and have remaining maturities of three months or less at the date of acquisition. Cash and cash equivalents are held in U.S. financial institutions or in custodial accounts with U.S. financial institutions. The Company currently has bank deposits with financial institutions in the U.S. that exceed Federal Deposit Insurance Corporation insurance limits of $ 250,000 . The Company has not experienced any losses in such accounts, nor does the Company believe it is exposed to any significant credit risk on cash and cash equivalents. However, any loss incurred or lack of access to such funds could have a significant adverse impact on the Company's financial condition, results of operations, and cash flows. As of December 31, 2023 and 2022 , substantially all of the cash on hand was considered cash equivalents.
Concentrations of Credit Risk, Other Risks and Uncertainties		Concentrations of Credit Risk, Other Risks and Uncertainties The Company's financial instruments that are subject to credit risk consist primarily of cash and cash equivalents and accounts receivable. At December 31, 2023 and 2022, substantially all of the Company's cash and cash equivalents were held in one large financial institution located in the United States. Management believes the financial risk associated with these balances is minimal and has not experienced any losses to date. The Company generally requires deposits from its customers. The Company's accounts receivable are derived from billings to customers and it has not experienced any collection issues to-date. The Company's future results of operations involve a number of 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 currently depends upon a small number of customers for a substantial portion of its revenue. During the year ended December 31, 2023 , two customers accounted for 39 % and 29 % of the Company's revenue, respectively. During the year ended December 31, 2022 , two customers accounted for 47 % and 22 % of the Company’s revenue, respectively. As of December 31, 2023 , four customers accounted for 50 %, 18 %, 13 %, and 10 % of the Company's accounts receivable, respectively. As of December 31, 2022 , three customers accounted for 62 %, 26 %, and 8 % of the Company’s accounts receivable, respectively. Loss of any of the Company's customers could have a material adverse effect on the Company's operations.
Fair Value of Financial Instruments		Fair Value of Financial Instruments The fair value of the Company's assets and liabilities, including cash equivalents, accounts receivable, prepaid expenses and other current assets, accounts payable, and accrued expenses, which qualify as financial instruments under Financial Accounting Standards Board ("FASB") Accounting Standards Codification ("ASC") 820 — Fair Value Measurement ("ASC 820") approximates the carrying amounts represented in the consolidated balance sheets, primarily due to their short-term nature. 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.
Accounts Receivable and Allowance for Credit Losses		Accounts Receivable and Allowance for Credit Losses Accounts receivable consist of uncollateralized obligations due from customers under normal trade terms, typically requiring a substantial deposit prior to any shipment. The carrying value of receivables, net of the allowance for credit losses, represents their net realizable value. The allowance for credit losses is estimated by management based on the nature and the age of outstanding receivables, historical collection experience, specific customer circumstances, and reasonable and supportable forecasts of future economic conditions. Past due receivables are written off when the Company's collection efforts have been deemed unsuccessful in collecting the amounts past due. Bad debt recoveries are credited to the allowance account as collected. The Company manufactures and sells its products to a broad range of customers. Customers are typically provided payment terms of 30 to 120 days . The Company has tracked historical loss information for its trade receivables and has not experienced any material credit losses to date. Management has also determined that there were no economic conditions present to warrant an allowance for credit losses as of December 31, 2023 and 2022 . As such, there was no allowance for credit losses recorded as of December 31, 2023 and 202
Inventories, Net		Inventories, Net All inventories are stated at the lower of cost determined on the first in, first out basis or net realizable value. Net realizable value is the estimated selling price in the ordinary course of business, less reasonably predicted costs of completion, disposal, and transportation. Inventory includes parts and components that may be specialized in nature and subject to obsolescence. The Company maintains a reserve for excess or obsolete inventory items. On a quarterly basis, the Company reviews inventory quantities on hand in comparison to past consumption, recent purchases, and other factors to determine what inventory quantities, if any, may not be sellable. Based on this review, inventories are written off and charged to cost of revenue when identified as excess or obsolete. Subsequent changes in facts and circumstances do not result in an increase in the reserve previously recognized.
Property and Equipment, Net		Property and Equipment, Net Property and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization of property and equipment on a straight-line basis for financial accounting purposes, and on an accelerated basis for tax purposes, over the estimated useful life of the respective asset. Maintenance and repairs are charged to expense as incurred and major renewals or betterments which extend the life of such assets are capitalized based on the shorter of the life of the lease or the estimated useful life. The net gain or loss on property retired or otherwise disposed of is credited or charged to operating expenses and the costs and accumulated depreciation and amortization are removed from the accounts. The estimated useful lives for each major depreciable classification of property and equipment are as follows: Description of property and equipment Years Computer equipment 5 Office furniture and equipment 7 Leasehold improvements Lease term or useful life, whatever is shorter Machinery and equipment 10
Leases		Leases The Company determines if an arrangement is a lease at inception. Operating leases are included in operating lease right-of-use ("ROU") assets, and operating lease liabilities, current, and noncurrent, on the consolidated balance sheets. The Company currently does not have any finance lease arrangements. Operating lease ROU assets and operating lease liabilities are recognized based on the present value of the future minimum lease payments over the lease term at the commencement date of the lease. As the Company's leases do not provide an implicit rate, the Company uses its incremental borrowing rate based on the information available at the commencement date of the lease in determining the present value of future payments. The operating lease ROU asset also includes any lease payments made and excludes lease incentives and initial direct costs incurred. The Company's lease terms may include an option to extend or terminate the lease when it is reasonably certain that it will exercise that option. Lease expense for minimum lease payments is recognized on a straight-line basis over the lease term. Leases with an initial term of 12 months or less are not recorded on the balance sheet; the Company recognized lease expense for these leases on a straight-line basis over the lease term.
Impairment of Long-Lived Assets		Impairment of Long-Lived Assets The Company reviews long-lived assets for impairment whenever events or changes in business circumstances indicate that the carrying amount of the assets may not be fully recoverable. If the sum of the expected undiscounted cash flows is less than the carrying value of the related asset or group of assets being reviewed for impairment, a loss is recognized for the difference between the fair value and carrying value of the asset or group of assets. There was no impairment loss recognized for the years ended December 31, 2023 or 2022 .
Revenue Recognition		Revenue Recognition The Company's primary business 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 Company accounts for revenue contracts with customers by applying the requirements of FASB ASC 606 — Revenue from Contracts with Customers ("ASC 606"), which includes the following steps: • identification of the contract, or contracts, with a customer; • identification of the performance obligations in the contract; • determination of the transaction price; • allocation of the transaction price to the performance obligations in the contract; and • recognition of revenue when, or as, the Company satisfies a performance obligation. In all sales arrangements, revenues are recognized when control of the promised goods or services is transferred to customers, in an amount the Company expects to be entitled to receive in exchange for those goods and services. At contract inception, the Company assesses the goods or services promised within each contract and determines the performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes revenue for the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Determining the method and amount of revenue to recognize requires the Company to make judgments and estimates which include determining whether the performance obligation is satisfied over time or at a point in time, the selection of method to measure progress towards completion, and determining if the contract includes any variable consideration or material right elements. The Company’s primary performance obligations include product sales and installation services. Revenue for product sales is recognized when the customer obtains control of the product, which occurs at a point in time, and may be upon shipment or upon delivery based on the contractual shipping terms of a contract. Revenue for installation services is recognized over time, as the service is rendered. For this performance obligation, the Company has a right to consideration from customers that corresponds directly with the value to the customers of the Company's performance completed to date, and as such, the Company recognizes revenue in the amount to which it has a right to invoice the customer. Typically, invoices are issued upon shipment or completion of services, which varies based on the product and service duration. The Company allocates the transaction price based on the estimated relative standalone selling prices of the promised products or services underlying each performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions, the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved standard pricing related to the performance obligations. The Company recognizes freight and shipping costs associated with outbound freight after control over a product has transferred to a customer, as a fulfillment cost and includes those costs in materials within cost of revenue. Revenue received from shipping and handling fees is reflected in net revenue. The Company's standard terms and conditions which are applicable to the Company's contracts covering the sale of its products include warranty provisions that provide assurance to its customers that the products will comply with agreed upon specifications, which is standard in the industry. The product warranty is accounted for in accordance with the guidelines under ASC 460-10 — Guarantees . Therefore, losses from warranty obligations are accrued when the amount of loss can be reasonably estimated, and the information is available before the financial statements are issued or are available to be issued. The Company has determined that the nature, amount, timing, and uncertainty of revenue and cash flow are most significantly affected by its customer concentration, changes in technology, and adverse changes in the economy that may have an adverse impact on the ability of customers to contract with and pay the Company.
Income Taxes		Income Taxes Income taxes are accounted for in accordance with the provisions of FASB ASC 740 — Income Taxes ("ASC 740"), which requires the recognition of deferred income taxes for differences between the basis of assets and liabilities for financial statement and income tax purposes. Income taxes are recognized for the current year and for the impact of deferred tax assets and liabilities, which represent future tax consequences of events that have been recognized differently in the financial statements than for income tax purposes. Deferred tax assets and liabilities are determined based upon the difference between the financial statement and income tax basis of assets and liabilities, as measured by the enacted tax rates which will be in effect when these differences are expected to reverse. Deferred tax expense (credit) is the result of changes in the deferred tax assets and liabilities. In the event of the future consequences of differences between financial reporting bases and tax bases of assets and liabilities result in a deferred tax asset, the Company performs an evaluation of the probability of being able to realize future benefits indicated by such asset. A valuation allowance related to a net deferred tax asset is recorded when it is more likely than not that some portion or all of the net deferred tax asset will not be realized. The Company recorded a full valuation allowance as of December 31, 2023 and 2022, as it is more likely than not that the Company will not be able to utilize the net deferred tax assets in the foreseeable future (see Note 12, Income Taxes). The Company maintains valuation allowances until sufficient evidence exists to support the reversal of such valuation allowances. The Company recognizes in its financial statements the impact of a tax position, if that position is more likely than not of being sustained on audit, based on the technical merits of the position. The Company's policy is to recognize interest and penalties accrued on any unrecognized tax benefits as a component of operating expense. Management has evaluated the Company's tax positions and concluded the Company has taken no uncertain tax positions that would require adjustments to the financial statements to comply with the provisions of this guidance. As there were no uncertain tax positions as of December 31, 2023 and 2022 , no interest or penalties were recorded to operating expenses. Tax returns filed by the Company remain open to federal and state income tax examinations through the statutory time periods.
Cost of Revenue		Cost of Revenue Cost of revenue primarily consists of the cost of materials, overhead and employee compensation associated with the manufacturing of our high-powered lasers. Product cost also includes lower of cost or net realizable value ("LCNRV") adjustments to inventory for adjustments to reduce the carrying value of inventory if its value is greater than the net realizable value, as well as adjustments for excess or obsolete inventory.
Research and Development Expenses		Research and Development Expenses Research and development ("R&D") expenses consist of costs incurred to further the Company's commercialization development efforts. These costs consist primarily of compensation and related costs for R&D personnel, including stock-based compensation, employee benefits, training, travel, third-party consulting services, laboratory supplies, and R&D equipment depreciation. R&D costs are charged to the statement of operations as incurred and are included in operating expenses.
Selling and Marketing Expenses		Selling and Marketing Expenses Selling and marketing expenses consist primarily of compensation and related costs for the Company's direct sales force, sales management, and marketing and include stock-based compensation, employee benefits, and travel for selling and marketing employees as well as costs related to trade shows, marketing programs, third-party consulting expenses, and application lab depreciation expenses. Selling and marketing costs are charged to the statement of operations as incurred and are included in operating expenses.
General and Administrative Expenses		General and Administrative Expenses General and administrative expenses consist primarily of compensation and related costs for finance, human resources, and other administrative personnel, and include stock-based compensation, employee benefits, and travel expenses. In addition, general and administrative expenses include third-party consulting and advisory services; legal, audit, and accounting services; and facilities costs. General and administrative costs are charged to the statement of operations as incurred and are included in operating expenses.
Stock-Based Compensation Expenses		Stock-Based Compensation Expenses The Company measures and recognizes the compensation expenses for all stock-based awards made to employees, directors, and consultants based on estimated grant date fair values. The fair value of employee stock options is estimated on the grant date using the Black-Scholes model. The fair value for time-based stock awards is based on the grant date share price reduced by the present value of the expected dividend yield prior to vesting. The fair value of market-based stock awards is estimated using an option-pricing model on the date of grant. Stock-based compensation is reduced for forfeitures, which are accounted for as they occur.
Deferred Financing Costs		Deferred Financing Costs Deferred financing costs related to financings not yet in place are included in deferred financing costs on the consolidated balance sheet and are not amortized until the associated financing is received, at which point the costs will be amortized over the term of the agreement. Deferred financing costs related to the Company's Junior Notes (as defined and described in Note 8) are included as a deduction from the carrying amount of the notes in current notes payable in the consolidated balance sheets and are amortized to interest expense over the term of the notes.
Debt Discount		Debt Discount The debt discount related to the Company's Junior Notes (as defined and described in Note 8) is included as a deduction from the carrying amount of the notes in current notes payable in the consolidated balance sheets and is amortized to interest expense over the term of the notes.
Net Loss Per Common Share		Net Loss Per Common Share The Company's basic net loss per common share is calculated by dividing net loss by the weighted-average number of shares of common stock outstanding for the period. Contingently issuable shares are included in the computation of basic net loss per share as of the date that all necessary conditions have been satisfied and issuance of the shares is no longer contingent. The Company's diluted net loss per share is computed by giving effect to all potential common stock equivalents outstanding for the period determined using the treasury stock method. For purposes of this calculation, stock options, restricted stock units, and warrants to purchase common stock equivalents have been excluded from the calculation of diluted net loss per share as their effect is anti-dilutive.
Recently Adopted Accounting Pronouncements	Recently Issued Accounting Pronouncements In November 2023, the FASB issued ASU 2023-07, Segment Reporting (Topic 280 ) – Improvements to Reportable Segment Disclosures , which expands public entities' segment disclosures by requiring disclosure of significant segment expenses that are regularly provided to the chief operating decision maker and included within each reported measure of segment profit or loss, an amount and description of its composition for other segment items, and interim disclosures of a reportable segment’s profit or loss and assets. All disclosure requirements under ASU 2023-07 are also required for public entities with a single reportable segment. ASU 2023-07 is effective for fiscal years beginning after December 15, 2023 and subsequent interim periods, with early adoption permitted. The Company currently evaluating the impact of adopting ASU 2023-07 will have on its consolidated financial statements. 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. In November 2024, the FASB issued ASC 2024-03, Income Statement—Reporting Comprehensive Income—Expense Disaggregation Disclosures (Subtopic 220-40): Disaggregation of Income Statement Expenses , which is intended to provide more detailed information about specified categories of expenses (purchases of inventory, employee compensation, depreciation and amortization) included in certain expense captions presented on the consolidated statement of operations. This new standard is effective for fiscal years beginning after December 15, 2026, and interim periods within fiscal years beginning after December 15, 2027. Early adoption is permitted. The amendments may be applied either (1) prospectively to financial statements issued for periods after the effective date of this ASU or (2) retrospectively to all prior periods presented in the consolidated financial statements. The Company is currently evaluating the impact this standard will have on its consolidated financial statements and disclosures.	Recently Adopted Accounting Pronouncements In September 2016, the FASB issued Accounting Standards Update ("ASU") 2016-13 — Financial Instruments - Credit Losses (Topic 326), Measurement of Credit Losses on Financial Instruments ("ASU 2016-13"). This ASU changes the methodology for measuring credit losses on financial instruments and the timing of when such losses are recorded. The standard was adopted by the Company effective January 1, 2023 and did not have any significant changes to the Company's financial statements and related notes. In February 2016, the FASB issued ASU No. 2016-02 — Leases , and issued subsequent amendments to the initial guidance in September 2017 within ASU 2017-13, in January 2018 within ASU 2018-01, in July 2018 within ASU 2018-11, in December 2018 within ASU 2018-20, in March 2019 within ASU 2019-01, in November 2019 within ASU 2019-10, in February 2020 within ASU 2020-02, in September 2020 within ASU 2020-05, in July 2021 within ASU 2021-05, and November 2021 within ASU 2021-09 (collectively, "Topic 842"). Topic 842 supersedes Topic 840 — Leases , and requires lessees to recognize all leases on their balance sheets, with the exception of short-term leases, as a right-of-use asset and a corresponding lease liability measured at the present value of the lease payments. Leases will be classified as finance or operating, with classification affecting the pattern and classification of expense recognition in the income statement. The new standard requires expanded disclosures regarding leasing arrangements. Effective January 1, 2022, the Company adopted Topic 842 using a modified retrospective transition approach by applying the new standard to all leases existing at the date of initial application and not restating comparative periods. There was no cumulative-effect adjustment recorded to retained deficit upon adoption. Topic 842 provides several optional practical expedients in transition. The Company elected to use the package of practical expedients permitted under the transition guidance, which allows the Company not to reassess its prior conclusions about lease identification, lease classification and initial direct costs for any leases that existed prior to January 1, 2022. The Company did not elect to use the other practical expedients provided. Upon adoption, the Company recognized the right-of-use asset and operating lease liability totaling $ 934,584 and $ 1,031,067 , respectively, to reflect the present value of remaining lease payments under an existing lease arrangement with no impact to the opening balance of retained deficit as a result of adoption. The difference between the leased asset and lease liability represents the existing deferred rent liability balance, resulting from historical straight-lining of an operating lease, which was effectively reclassified upon adoption to reduce the measurement of the leased asset. Results for reporting periods beginning January 1, 2022 are presented under ASC 842. For more information on the impact of adoption and the disclosures required by the new standard, refer to Note 6, Commitments and Contingencies. In August 2020, the FASB issued ASU 2020 06 — Debt – Debt with Conversion and Other Options (Subtopic 470 20) and Derivatives and Hedging – Contracts in Entity’s Own Equity (Subtopic 815 40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity ("ASU 2020-06") . This ASU simplifies the accounting for convertible debt instruments and convertible preferred stock by removing the existing guidance in ASC 470-20, that requires entities to account for beneficial conversion features and cash conversion features in equity, separately from the host convertible debt or preferred stock. The amendments in ASU 2020-06 further revise the guidance in ASC 260, Earnings Per Share, to require entities to calculate diluted earnings per share (EPS) for convertible instruments by using the if converted method. In addition, entities must presume share settlement for purposes of calculating diluted EPS when an instrument may be settled in cash or shares. The standard is effective for the Company on January 1, 2024 and should be applied on a full or modified retrospective basis, with early adoption permitted beginning on January 1, 2021. The Company adopted ASU 2020-06 effective January 1, 2022. The adoption of ASU 2020-06 did not have an impact on the Company’s financial statements. 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. Management does not believe that any other recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Dec. 31, 2023
Accounting Policies [Abstract]
Summary of Estimated Useful Lives of Property and Equipment	The estimated useful lives for each major depreciable classification of property and equipment are as follows: Description of property and equipment Years Computer equipment 5 Office furniture and equipment 7 Leasehold improvements Lease term or useful life, whatever is shorter Machinery and equipment 10

REVERSE RECAPITALIZATION (Table

REVERSE RECAPITALIZATION (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Business Combinations [Abstract]
Schedule of Common Stock Exchange Ratios	On January 31, 2023, upon the consummation of the Business Combination, all holders of 10,782,091 issued and outstanding shares of Legacy Nuburu common stock and 40,392,723 issued and outstanding shares of Legacy Nuburu preferred stock received shares of Nuburu common stock at a deemed value of $ 400.00 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 ​ 0.013 Legacy Nuburu Series A Preferred Stock ​ 0.014 Legacy Nuburu Series A-1 Preferred Stock 0.015 Legacy Nuburu Series B Preferred Stock 0.021 Legacy Nuburu Series B-1 Preferred Stock 0.013 Legacy Nuburu Series C Preferred Stock ​ 0.029	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 7,905 — Tailwind Sponsor Class B shares 208,885 — Total shares of Tailwind common stock outstanding immediately prior to the Business Combination 216,790 — Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 28,750 shares of Common Stock and 650,000 shares of Series A Preferred Stock ( 180,135 ) — Tailwind Sponsor Series A Preferred Stock — 650,000 Tailwind public shares issuance of Series A Preferred Stock — 316,188 Legacy Nuburu shares 783,098 1,377,265 Lincoln Park Commitment Shares 5,000 — Anzu Warrant Shares — 500,000 Total shares of Nuburu Common Stock outstanding immediately after the Business Combination (1)(2) ​ 824,752 ​ 2,843,453 (1) Excludes 91,899 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 417,770 Public Warrants issued and outstanding as of the Closing of the Business Combination.	After giving effect to the Business Combination as described above, the number of shares of Common Stock and Series A preferred stock issued and outstanding immediately following the consummation of the Business Combination was as follows: Common Shares Series A Tailwind public shares 316,188 — Tailwind Sponsor Class B shares 8,355,393 — Total shares of Tailwind common stock outstanding immediately prior to the Business Combination 8,671,581 — Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than 1,150,000 shares of Common Stock and 650,000 shares of Series A Preferred Stock ( 7,205,393 ) — Tailwind Sponsor Series A Preferred Stock — 650,000 Tailwind public shares issuance of Series A Preferred Stock — 316,188 Legacy Nuburu shares 31,323,904 1,377,265 Lincoln Park Commitment Shares 200,000 — Anzu Warrant Shares — 500,000 Total shares of Nuburu Common Stock outstanding immediately after the Business Combination (1)(2) ​ 32,990,092 ​ 2,843,453 (1) Excludes 3,675,976 shares of Common Stock as of the Closing of the Business Combination to be reserved for potential future issuance upon the exercise of Nuburu options or settlement of Nuburu RSUs. (2) Excludes 16,710,785 Public Warrants issued and outstanding as of the Closing of the Business Combination.

BALANCE SHEET COMPONENTS (Table

BALANCE SHEET COMPONENTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Balance Sheet Related Disclosures [Abstract]
Schedule of Inventories	Inventories, net as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Raw materials and supplies $ 1,913,013 $ 1,973,634 Work-in-process 161,137 ​ 158,346 Finished goods 613,789 ​ 457,752 Inventories, gross 2,687,939 ​ 2,589,732 Less: inventory reserve ( 1,161,469 ) ( 1,133,457 ) Inventories, net $ 1,526,470 ​ $ 1,456,275	Inventories, net as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Raw materials and supplies $ 1,973,634 $ 1,011,421 Work-in-process 158,346 ​ 15,213 Finished goods 457,752 ​ 239,051 Inventories, gross 2,589,732 ​ 1,265,685 Less: inventory reserve ( 1,133,457 ) ( 292,990 ) Inventories, net $ 1,456,275 ​ $ 972,695
Schedule of Property and Equipment, Net	Property and equipment, net as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Machinery and equipment $ 7,311,625 $ 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 8,612,856 ​ 8,480,860 Less: accumulated depreciation and amortization ( 3,475,821 ) ( 2,829,884 ) Property and equipment, net $ 5,137,035 ​ $ 5,650,976	Property and equipment, net as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Machinery and equipment $ 7,179,629 $ 4,827,626 Leasehold improvements 897,948 ​ 810,248 Furniture and office equipment 205,897 ​ 180,747 Computer equipment and software 197,386 ​ 136,282 Property and equipment, gross 8,480,860 ​ 5,954,903 Less: accumulated depreciation and amortization ( 2,829,884 ) ( 2,183,054 ) Property and equipment, net $ 5,650,976 ​ $ 3,771,849
Schedule of Prepaid Expenses and Other Current Assets	Prepaid expenses and other current assets as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Prepaid insurance $ 488,523 $ 61,342 Other prepaid assets 34,074 94,653 Other current assets 4,464 ​ 260 Total prepaid expenses and other current assets $ 527,061 ​ $ 156,255	Prepaid expenses and other current assets as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Prepaid insurance $ 61,342 $ — Other prepaid assets 94,653 34,889 Other current assets 260 ​ 11,848 Total prepaid expenses and other current assets $ 156,255 ​ $ 46,737
Schedule of Accrued Liabilities	Accrued liabilities as of September 30, 2024 and December 31, 2023 consisted of the following: ​ September 30, December 31, Accrued payroll and related benefits $ 403,574 $ 754,904 Accrued legal, accounting and professional fees 2,500,983 ​ 838,865 Accrued transaction costs related to the reverse recapitalization 503,600 503,600 Accrued taxes payable 196,842 89,346 Accrued interest 625,599 337,913 Other 212,581 ​ 225,677 Total accrued expenses $ 4,443,179 ​ $ 2,750,305	Accrued expenses as of December 31, 2023 and 2022 consisted of the following: ​ December 31, December 31, Accrued payroll and related benefits $ 754,904 $ 636,009 Accrued legal, accounting and professional fees 838,865 ​ 548,569 Accrued transaction costs related to the reverse recapitalization 503,600 651,818 Accrued taxes payable 89,346 108,516 Accrued interest 337,913 175,288 Other 225,677 ​ 191,918 Total accrued expenses $ 2,750,305 ​ $ 2,312,118

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
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 September 30, 2024 and December 31, 2023: ​ At September 30, 2024 ​ Level 1 Level 2 Level 3 Total Public Warrants (1) $ — $ — ​ $ — ​ $ — Junior Note Warrants — — 82,333 82,333 Convertible note derivative liability (2) — ​ — ​ 37,900 ​ 37,900 ​ 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, Warrants , of these consolidated financial statements. (2) Represents the August 2024 Convertible Note Derivative Liability, as defined and described in Note 8, Notes and Convertible Notes Payable .	The following table sets forth the fair value of the Company’s financial liabilities by level within the fair value hierarchy: ​ 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 [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
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. ​ ​ Year Ended December 31, 2023 Fair value, beginning of period ​ $ — Recognition of Public Warrants upon the reverse recapitalization 1,336,863 Change in fair value ​ ( 1,336,863 ) Fair value as of December 31, 2023 ​ $ —
Junior Note Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
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 Junior Note Warrants issued in November 2023: Fair value, September 30, 2023 ​ $ — Recognition of Junior Note Warrants upon issuance 2,668,169 Change in fair value ( 429,650 ) Fair value, December 31, 2023 ​ 2,238,519 Change in fair value ​ ( 3,311 ) Fair value, March 30, 2024 2,235,208 Change in fair value ( 1,783,201 ) Fair value, June 30, 2024 452,007 Change in fair value ( 369,674 ) Fair value, September 30, 2024 ​ $ 82,333	The following table sets forth a summary of the changes in fair value of the Company's Junior Note Warrants issued in November 2023: Year Ended December 31, 2023 Fair value, beginning of period ​ $ — Recognition of Junior Note Warrants upon issuance 2,668,169 Change in fair value ​ ( 429,650 ) Fair value as of December 31, 2023 ​ $ 2,238,519
Schedule of Aggregate Fair value of Warrants	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: ​ Nine Months Ended Year Ended Common Stock Warrants: ​ Stock price $ 0.03 - 0.51 $ 0.15 - 0.18 Expected term (in years) 4.2 - 4.9 4.9 - 5.0 Expected volatility 58.9 % - 76.9 % 66.3 % Risk-free interest rate 3.6 % - 4.3 % 3.8 % - 4.1 % Expected dividend yield 0.0 % 0.0 %
August 2024 Convertible Note Derivative Liability [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
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 August 2024 Convertible Note Derivative Liability: Fair value, June 30, 2024 $ — Initial recognition at fair value 179,000 Change in fair value ( 141,100 ) Fair value, September 30, 2024 ​ $ 37,900
Schedule of Aggregate Fair value of Warrants	The aggregate fair value of the August 2024 Convertible Note Derivative Liability 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 August 2024 Convertible Note Derivative Liability during the nine months ended September 30, 3034 were as follows: ​ Nine Months Ended August 2024 Convertible Note Derivative Liability: ​ Stock price $ $ 0.51 - $ 1.82 Expected term (in years) 0.35 - 0.46 Expected volatility 253.0 % - 285.4 % Risk-free interest rate 4.6 % - 5.0 % Expected dividend yield 0.0 %
Legacy Nuburu Convertible Notes [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
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 Legacy Nuburu Convertible Notes, which were cancelled and converted into shares of Legacy Nuburu common stock in connection with the Business Combination: Fair value, January 1, 2023 ​ $ 22,688,097 Cancellation and convsion in connection with the Business Combination ( 22,688,097 ) Fair value as of March 31, 2023 ​ $ —	The following table sets forth a summary of the changes in fair value of the Company's Legacy Nuburu Convertible Notes, which were cancelled and converted into shares of Legacy Nuburu common stock in connection with the Business Combination: Year Ended December 31, 2023 Fair value, beginning of period ​ $ 22,688,097 Cancellation and conversion in connection with the Business Combination ​ ( 22,688,097 ) Fair value as of December 31, 2023 ​ $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
Summary of Lease Cost	During the periods presented, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Three Months Ended ​ Nine months ended September 30, ​ 2024 2023 2024 2023 Operating lease cost ​ $ 102,938 ​ $ 85,036 ​ $ 308,814 ​ $ 255,109	​ ​ Year ended December 31, ​ 2023 2022 Operating lease cost ​ $ 352,080 ​ $ 340,146
Summary of Cash Flow Transactions Arising from Lease Transaction	The Company recognized the following cash flow transactions arising from lease transactions: ​ ​ Nine months ended September 30, ​ 2024 2023 Cash paid for amounts included in the measurement of lease liabilities ​ $ 287,537 ​ $ 279,160	During the years ended December 31, 2023 and 2022, the Company recognized the following lease costs arising from the lease transaction: ​ ​ Year ended December 31, ​ 2023 2022 Cash paid for amounts included in the measurement of lease liabilities ​ $ 372,214 ​ $ 361,324 Right-of-use assets obtained in exchange for new operating lease liabilities 263,939 ​ 934,584
Summary of Future Payments and Interest Expense for Operating Lease	On September 30, 2024, the future payments and interest expense for the operating leases are as follows: Year Ending December 31, ​ Future Payments 2024 ​ $ 95,846 2025 ​ 240,834 Total undiscounted cash flows 336,680 Less: imputed interest ( 8,126 ) Present value of lease liabilities ​ $ 328,554	As of December 31, 2023, the future payments and interest expense for the operating lease are as follows: Year Ending December 31, ​ Future Payments 2024 ​ $ 383,383 2025 ​ 240,834 Total undiscounted cash flows 624,217 Less: imputed interest ( 31,463 ) Present value of lease liabilities ​ $ 592,754

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Revenue from Contract with Customer [Abstract]
Schedule of Revenue Disaggregated by Geography	The following table presents revenue disaggregated by geography: ​ ​ Three Months Ended ​ Nine Months Ended ​ 2024 2023 2024 2023 United States ​ $ — ​ $ 186,743 ​ $ 15,000 $ 1,423,809 Asia — ​ — 9,112 116,485 Europe ​ — ​ — ​ 118,715 170,500 Total ​ $ — ​ $ 186,743 ​ $ 142,827 $ 1,710,794	The following table presents revenue from contracts with customers disaggregated by geography: ​ ​ Year ended December 31, ​ 2023 2022 United States ​ $ 1,760,350 $ 1,038,403 Asia 117,835 356,075 Europe ​ 207,347 45,950 Total ​ $ 2,085,532 $ 1,440,428
Schedule of Revenue from Contracts with Customers Disaggregated	Revenue from contracts with customers are disaggregated as follows: ​ ​ Three Months Ended ​ Nine months ended September 30, ​ 2024 2023 2024 2023 Revenue recognized at a point in time ​ $ — ​ $ 186,743 ​ $ 123,827 ​ $ 1,705,794 Revenue recognized over time ​ — ​ — ​ 19,000 ​ 5,000 Total ​ $ — ​ $ 186,743 ​ $ 142,827 ​ $ 1,710,794	The following table presents revenue from contracts with customers disaggregated by the timing of revenue recognition: ​ ​ Year ended December 31, ​ 2023 2022 Revenue recognized at a point in time ​ $ 2,080,532 ​ $ 1,438,628 Revenue recognized over time ​ 5,000 ​ 1,800 Total ​ $ 2,085,532 ​ $ 1,440,428
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 September 30, 2024 ​ 54,600 ​ 24,000	Accounts receivable and contract liabilities as of December 31, 2023 and 2022 were as follows: ​ Accounts Receivable ​ Contract Liabilities January 1, 2022 ​ $ 223,275 ​ $ 173,050 December 31, 2022 327,200 178,750 December 31, 2023 ​ 482,279 ​ 30,400

NOTES AND CONVERTIBLE NOTES P_2

NOTES AND CONVERTIBLE NOTES PAYABLE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Debt Conversion [Line Items]
Summary of sale of the Senior Convertible Notes and Senior Note Warrants to related parties	As of September 30, 2024 and December 31, 2023, the Company's outstanding debt consisted of the following: ​ September 30, December 31, Current portion of notes payable: Junior Notes Issued November 2023 $ 3,182,855 $ 5,500,000 August 2024 Convertible Notes 673,000 - Additional August 2024 Convertible Notes 687,315 - Unamortized debt discount and deferred financing costs ( 311,129 ) ​ ( 3,352,008 ) Current portion of notes payable 4,232,041 ​ 2,147,992 Long-term portion of notes payable: Senior Convertible Notes Issued June 2023 4,511,880 6,713,241 Total debt $ 8,743,921 $ 8,861,233	As of December 31, 2023 and 2022, 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. ​ December 31, December 31, (As Restated) Junior Notes Issued November 2023 $ 5,500,000 $ — Unamortized debt discount ( 2,751,533 ) ​ — Unamortized deferred financing costs ( 600,475 ) ​ — Current portion of notes payable 2,147,992 ​ — Legacy Nuburu Convertible Notes — 22,688,097 Current portion of convertible notes payable — 22,688,097 Senior Convertible Notes Issued June 2023 6,713,241 — Convertible notes payable, long-term 6,713,241 ​ — Total debt $ 8,861,233 $ 22,688,097
Summary of Sale of Legacy Nuburu Convertible Notes to Related Parties		The table below summarizes the sale of the Legacy Nuburu Convertible 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 outstanding principal amount of the Junior Notes to related parties: Noteholder September 30, ​ December 31, David Seldin (1) $ — $ 1,100,000 Eunomia, LP (2) 1,100,000 ​ 1,100,000 CST Global LLC (3) — 220,000 Total Junior Notes - related parties $ 1,100,000 $ 2,420,000 (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.	The table below summarizes the issuance of the Junior Notes and Junior Note Warrants to related parties: Noteholder ​ Principal Amount of Notes David Seldin (1) $ 1,100,000 Eunomia, LP (2) ​ 1,100,000 CST Global LLC (3) 220,000 (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 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 outstanding principal amount of the Senior Convertible Notes to related parties: Investor September 30, ​ December 31, Wilson-Garling 2023 Family Trust (1) $ 5,000,000 ​ $ 5,000,000 David Seldin (2) — ​ 1,200,000 Eunomia, LP (3) 1,000,000 1,000,000 Curtis N Maas Revocable Trust (4) 100,000 100,000 Total Senior Convertible Notes - related parties $ 6,100,000 $ 7,300,000 (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) Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors.	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 Executive 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)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Summary of Outstanding Warrants	The following table provides a summary of the Company's outstanding warrants: ​ September 30, December 31, Liability classified warrants: Junior Note Warrants $ 859,315 $ 550,000 Public Warrants 417,770 417,770 Total liability-classified warrants outstanding $ 1,277,085 $ 967,770 Equity classified warrants: June 2023 Senior Note Warrants $ 335,210 $ 335,210 Pre-Funded Warrants 837,116 - August 2024 Warrants Issued with Junior Notes 19,892 - Total equity-classified warrants outstanding $ 1,192,218 $ 335,210
Junior Note Warrants
Class of Warrant or Right [Line Items]
Schedule of Aggregate Fair value of Warrants	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: ​ Nine Months Ended Year Ended Common Stock Warrants: ​ Stock price $ 0.03 - 0.51 $ 0.15 - 0.18 Expected term (in years) 4.2 - 4.9 4.9 - 5.0 Expected volatility 58.9 % - 76.9 % 66.3 % Risk-free interest rate 3.6 % - 4.3 % 3.8 % - 4.1 % Expected dividend yield 0.0 % 0.0 %
Common Stock Warrant [Member] | Junior 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: ​ Issuance Date 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 aggregate fair value of the Junior Note Warrants of $ 2,668,169 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 Common Stock Warrants: ​ ​ Stock price $ 0.18 $ 0.15 Expected term (in years) 5.0 4.9 Expected volatility 66.3 % 66.3 % Risk-free interest rate 4.1 % 3.8 % Expected dividend yield 0.0 % 0.0 %
Common Stock Warrant [Member] | 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)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Share-Based Payment Arrangement [Abstract]
Schedule of Stock-Based Compensation Expense	Total stock-based compensation expense recognized in the Company’s condensed consolidated statements of operations and comprehensive loss is classified as follows: ​ ​ Three Months Ended ​ Nine months ended September 30, ​ 2024 2023 2024 2023 Cost of revenue ​ $ 118,774 ​ $ 167,899 ​ $ 364,286 $ 522,627 Research and development $ 112,528 ​ $ 145,848 $ 378,442 $ 480,131 Selling and marketing $ 9,371 $ 81,901 $ ( 189,828 ) $ 181,413 General and administrative ​ $ 206,932 ​ $ 239,380 ​ $ 959,392 $ 711,618 Total stock-based compensation expense ​ $ 447,605 ​ $ 635,028 ​ $ 1,512,292 $ 1,895,789	Total stock-based compensation expense recognized in the Company’s consolidated statements of operations is classified as follows: ​ ​ Year ended December 31, ​ 2023 2022 Cost of revenue ​ $ 640,847 $ 988,003 Research and development 617,386 143,439 Selling and marketing 266,675 46,299 General and administrative ​ 965,501 1,184,599 Total stock-based compensation expense ​ $ 2,490,409 $ 2,362,340
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 22,213 ​ $ 208.80 RSUs granted 45,725 $ 5.38 RSUs vested ( 51,507 ) $ 20.37 RSUs forfeited ( 9,811 ) $ 95.42 Unvested at September 30, 2024 6,620 $ 198.87	The following table shows a summary of the Company's RSUs outstanding as of December 31, 2023 as well as activity the year then ended: ​ ​ RSUs ​ Number of Shares Weighted Average Grant Date Fair Value Unvested at December 31, 2022 542,706 ​ $ 6.11 RSUs granted 887,997 $ 1.92 RSUs vested ( 391,651 ) $ 4.42 RSUs forfeited ( 150,679 ) $ 1.47 Unvested at December 31, 2023 888,373 $ 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 ​ 188,865 ​ $ 74.41 7.9 ​ $ — Options granted 29,841 $ 5.46 Options exercised — $ — Options cancelled or forfeited ( 33,064 ) $ 151.39 Options outstanding at September 30, 2024 185,642 $ 49.61 8.3 $ — Options exercisable at September 30, 2024 96,311 $ 71.87 7.7 $ — Options vested and expected to vest at September 30, 2024 185,642 ​ $ 49.61 8.3 ​ $ —	A summary of stock option activity is as follows: ​ Number of Stock Options Outstanding Weighted-Average Exercise Price Weighted-Average Remaining Contractual Life (Years) Aggregate Intrinsic Value Options outstanding at December 31, 2022 ​ 3,133,270 ​ $ 4.35 ​ 7.9 ​ $ 5,484,316 Options granted 5,315,917 $ 0.48 Options exercised ( 5,153 ) $ 1.36 Options cancelled or forfeited ( 896,284 ) $ 2.27 Options outstanding at December 31, 2023 7,547,750 $ 1.86 7.9 $ — Options exercisable at December 31, 2023 2,954,137 $ 3.10 5.4 $ — Options vested and expected to vest at December 31, 2023 7,547,750 ​ $ 1.86 7.9 ​ $ —
Summary of Assumptions Utilized for Option Grants	A summary of the weighted-average assumptions the Company utilized for option grants are as follows: ​ ​ Nine Months Ended September 30, ​ 2024 2023 Expected term (in years) ​ 4 ​ 1.0 - 5.0 Expected volatility 47.8 % - 55.0 % 44.9 % - 47.4 % Risk-free interest rate 4.0 % - 4.5 % 3.8 % - 5.4 % Expected dividend yield 0.0 % ​ 0.0 %	A summary of the assumptions the Company utilized for option grants during the years ended December 31, 2023 and 2022, respectively, are as follows: ​ ​ Year Ended December 31, ​ 2023 2022 Expected term (in years) ​ 0.75 - 5.0 ​ 5.8 Expected volatility 44.9 %- 47.6 % 42.0 % Risk-free interest rate 3.8 %- 5.5 % 2.6 % Expected dividend yield 0.0 % ​ 0.0 %

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Dec. 31, 2023
Income Tax Disclosure [Abstract]
Summary of Source Differences Between Income Taxes at the Federal Statutory Rate and the Provision for Income Taxes	A summary of the sources of differences between income taxes at the federal statutory rate and the provision for income taxes for the years ended December 31, 2023 and 2022, respectively, is as follows: ​ ​ Year Ended December 31, ​ 2023 2022 Tax benefit at the statutory rate ​ $ ( 4,346,294 ) $ ( 2,967,112 ) Increase (decrease) in taxes resulting from: State taxes ( 400,290 ) ( 767,514 ) Stock-based compensation 82,430 102,560 Research and development tax credits ( 418,321 ) ( 73,558 ) Other ( 167,497 ) 24,868 Change in valuation allowance 5,249,972 3,680,756 Total income tax expense (benefit) $ — ​ $ —
Schedule of Components of Company's Deferred Income Tax Assets and Liabilities	Significant components of the Company's deferred income tax assets and liabilities are as follows: ​ ​ As of December 31, ​ 2023 2022 Deferred tax assets: ​ Net operating loss carryforwards $ 13,095,540 $ 9,469,767 Research and development credits 1,647,502 1,229,181 Capitalized pre-business expenses 2,229,904 2,563,946 Accrued expenses 124,458 26,290 Stock-based compensation 899,453 481,062 Inventory reserve 243,070 64,726 Operating lease liability 127,116 158,388 Capitalized §174 research and development costs 1,905,522 919,466 Total deferred tax assets before valuation allowance 20,272,565 14,912,826 Less valuation allowance ( 19,756,671 ) ( 14,506,698 ) Total deferred tax assets 515,894 406,128 Deferred tax liabilities Fixed assets ( 390,191 ) ( 264,377 ) Right-of-use assets ( 125,703 ) ( 141,751 ) Total deferred tax liabilities ( 515,894 ) ( 406,128 ) Net deferred tax asset (liability) $ — ​ $ —
Schedule of Reconciliation of the Federal Income Tax Rate to the Company's Effective Tax Rate	A reconciliation of the federal income tax rate to the Company’s effective tax rate for the years ended December 31, 2023 and 2022 is as follows: ​ ​ Year Ended December 31, ​ 2023 2022 Statutory federal income tax rate ​ 21.0 % 21.0 % State taxes, net of federal tax benefit 1.9 % 5.4 % Stock-based compensation - 0.4 % - 0.7 % General business credits 2.0 % 0.5 % Other adjustments 0.8 % - 0.2 % Change in valuation allowance - 25.3 % - 26.0 % Income tax provision 0.0 % 0.0 %

NET LOSS PER SHARE (Tables)

NET LOSS PER SHARE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
Earnings Per Share [Abstract]
Schedule of Calculating Diluted Earnings Per Share	The following table sets forth securities outstanding that could potentially dilute the calculation of diluted earnings per share: ​ ​ Nine Months Ended September 30, ​ 2024 2023 Stock options outstanding ​ 185,642 ​ 195,656 Junior Note Warrants 859,315 — Public Warrants 417,770 417,770 June 2023 Senior Note Warrants 335,210 335,211 Pre-Funded Warrants 837,116 — August 2024 Warrants Issued with Junior Notes 19,892 — Unvested restricted stock units 6,620 23,901 If-converted Common Stock from Series A Preferred Stock (1) 119,445 151,945 If-converted Common Stock from convertible notes 32,932,138 335,661 Total 35,713,148 ​ 1,460,144 (1) Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 0.25 divided by $ 5.00 (as adjusted by the Reverse Stock Split), representing the maximum number of shares issuable to holders of Series A Preferred Stock.	The following table sets forth securities outstanding that could potentially dilute the calculation of diluted earnings per share: ​ ​ For the Year Ended December 31, ​ 2023 2022 Stock options outstanding ​ 7,547,750 ​ 3,133,270 Warrants to purchase Common Stock - liability classified 38,710,785 — Warrants to purchase Common Stock - equity classified 13,408,430 2,061,545 Unvested restricted stock units 888,373 542,706 If-converted Common Stock from Series A Preferred Stock (1) 6,077,810 — If-converted Common Stock from convertible notes 13,426,430 — If-converted common shares from Legacy Nuburu convertible notes — 864,868 Total 80,059,578 ​ 6,602,389 (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.

RESTATEMENT OF PREVIOUSLY ISS_2

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Dec. 31, 2023
Prior Period Adjustment [Abstract]
Schedule of Restatements for Previously Issued Financial Statements	The restatements for the Company's previously issued financial statements as of and for the year ended December 31, 2023, the comparative period herein as of and for the year ended December 31, 2022 and for each of the quarterly periods ended March 31, 2023, June 30, 2023 and September 30, 2023, include the following: (i) as of and for the year ended December 31, 2022 (i.e. the comparative period included herein) to (i) account for the Legacy Nuburu Convertible Notes at fair value resulting in the recording of a loss related to the change in the fair value of, and corresponding increase to, the carrying value of these convertible notes, and (ii) (a) reclassify the Company's convertible preferred stock that is redeemable at a future point in time from permanent equity to mezzanine equity and (b) increase the carrying value of such preferred stock to reflect the redemption value of the outstanding preferred stock. (ii) as of and for the year ended December 31, 2023, including the interim periods therein as of March 31, 2023, June 30, 2023 and September 30, 2023, to (i) reclassify convertible preferred stock that is redeemable at a future point in time from permanent equity to mezzanine equity, and (ii) increase the carrying value of such preferred stock to reflect the redemption value of the outstanding preferred stock. Additionally, the impact of the recording of the loss related to the change in the fair value of the Legacy Nuburu Convertible Notes for the year ended December 31, 2022 described above will be reflected as an adjustment to accumulated deficit and additional paid-in capital for these periods. The consolidated statements of cash flows have been excluded from the financial statements presented below as they were only impacted by adjustments to net loss and change in fair value of warrant liabilities which are presented below in the consolidated statements of operations and comprehensive loss. The restatement had no impact on total net cash flows from operating, investing or financing activities. Consolidated Balance Sheet As of December 31, 2022 Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Current portion of convertible notes payable $ 7,300,000 $ 15,388,097 $ 22,688,097 Total current liabilities $ 14,590,504 $ 15,388,097 $ 29,978,601 Total liabilities $ 14,964,411 $ 15,388,097 $ 30,352,508 Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 23,237,703 shares issued and outstanding at December 31, 2022 $ - $ 4,040 $ 4,040 Stockholders’ Deficit Accumulated deficit $ ( 61,192,308 ) $ ( 15,388,097 ) $ ( 76,580,405 ) Total Stockholders’ Deficit $ ( 1,842,239 ) $ ( 15,392,137 ) $ ( 17,234,376 ) Consolidated Statement of Operations and Comprehensive Loss Year Ended December 31, 2022 Originally Reported Restatement Adjustment As Change in fair value of convertible notes payable $ - $ ( 15,388,097 ) $ ( 15,388,097 ) Loss before provision for income taxes $ ( 14,129,101 ) $ ( 15,388,097 ) $ ( 29,517,198 ) Net loss and comprehensive loss $ ( 14,129,101 ) $ ( 15,388,097 ) $ ( 29,517,198 ) Net loss per common share, basic and diluted $ ( 2.59 ) $ ( 2.82 ) $ ( 5.41 ) As of March 31, 2023 (Unaudited) Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 3,038,905 shares issued and outstanding at March 31, 2023 $ 304 $ 30,388,746 $ 30,389,050 Stockholders’ Deficit Additional paid-in capital $ 66,791,282 $ ( 15,000,649 ) $ 51,790,633 Accumulated deficit $ ( 65,959,825 ) $ ( 15,388,097 ) $ ( 81,347,922 ) Total Stockholders’ Deficit $ 835,120 $ ( 30,389,050 ) $ ( 29,553,930 ) As of June 30, 2023 (Unaudited) Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 3,038,905 shares issued and outstanding at June 30, 2023 $ 304 $ 30,388,746 $ 30,389,050 Stockholders’ Deficit Additional paid-in capital $ 72,049,746 $ ( 15,000,649 ) $ 57,049,097 Accumulated deficit $ ( 72,066,537 ) $ ( 15,388,097 ) $ ( 87,454,634 ) Total Stockholders’ Deficit $ ( 16,399 ) $ ( 30,389,050 ) $ ( 30,405,449 ) As of September 30, 2023 (Unaudited) Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 3,038,905 shares issued and outstanding at September 30, 2023 $ 304 $ 30,388,746 $ 30,389,050 Stockholders’ Deficit Additional paid-in capital $ 72,653,179 $ ( 15,000,649 ) $ 57,652,530 Accumulated deficit $ ( 77,151,838 ) $ ( 15,388,097 ) $ ( 92,539,935 ) Total Stockholders’ Deficit $ ( 4,498,267 ) $ ( 30,389,050 ) $ ( 34,887,317 ) Consolidated Balance Sheet As of December 31, 2023 Originally Reported Restatement Adjustment As LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS’ DEFICIT Convertible preferred stock, $ 0.0001 par value; 50,000,000 shares authorized; 2,388,905 shares issued and outstanding at December 31, 2023 $ 239 $ 23,888,811 $ 23,889,050 Stockholders’ Deficit Additional paid-in capital $ 73,241,955 $ ( 8,500,714 ) $ 64,741,241 Accumulated deficit $ ( 81,898,692 ) $ ( 15,388,097 ) $ ( 97,286,789 ) Total Stockholders’ Deficit $ ( 8,652,809 ) $ ( 23,889,050 ) $ ( 32,541,859 )

BACKGROUND AND ORGANIZATION - A

BACKGROUND AND ORGANIZATION - Additional Information (Details) - USD ($)		1 Months Ended	3 Months Ended						9 Months Ended		11 Months Ended	12 Months Ended
	Nov. 13, 2023	Jun. 30, 2023	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024	Sep. 30, 2023	Jan. 31, 2023	Dec. 31, 2023	Dec. 31, 2022
Subsidiary, Sale of Stock [Line Items]
Net loss			$ (4,377,522)	$ (12,687,388)	$ (5,700,653)	$ (5,085,301)	$ (6,106,712)	$ (4,767,517)	$ (22,765,563)	$ (15,959,530)		$ (20,706,384)	$ (29,517,198)
Accumulated deficit		$ (87,454,634)	$ (120,052,352)			$ (92,539,935)	(87,454,634)	$ (81,347,922)	(120,052,352)	(92,539,935)		(97,286,789)	$ (76,580,405)
Proceeds from issuance of convertible notes and warrants, gross		9,225,000
Funds raised from business combination	$ 5,500,000	11,400,000									$ 11,400,000
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement									$ 200,000
Lincoln Park [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement										$ 2,099,997		2,099,997
Common stock issued for acquisition							$ 2,099,997					$ 2,099,997
Lincoln Park [Member] | Maximum [Member]
Subsidiary, Sale of Stock [Line Items]
Proceeds from issuance of Common Stock from the Lincoln Park Purchase Agreement		$ 100,000,000
Lincoln Park [Member] | Minimum [Member]
Subsidiary, Sale of Stock [Line Items]
Share price required for acquision												$ 1

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Additional Information (Details)		3 Months Ended	9 Months Ended	12 Months Ended
	Jul. 23, 2024	Sep. 30, 2024 USD ($)	Sep. 30, 2024 USD ($)	Dec. 31, 2023 USD ($) Customer	Dec. 31, 2022 USD ($) Customer
Significant Accounting Policies [Line Items]
Reverse stock split	0.025
Revenue recognized at the commencement of the lease for sales-type leases			$ 76,744
Interest income recognized for sales-type leases		$ 0	1,256
Net investment in sales-type leases		54,600	54,600
Federal depository insurance coverage				$ 250,000
Allowance for credit losses on accounts receivable current				0	$ 0
Impairment of long lived assets held for use				0	0
Unrecognized tax benefits				0	0
Unrecognized tax benefits income tax benefits penalties expenses				0	0
Operating lease right of use asset		300,688	300,688	586,164	$ 641,651
Operating lease liability		$ 328,554	$ 328,554	$ 592,754
Customer Concentration Risk [Member] | Revenue [Member]
Significant Accounting Policies [Line Items]
Number of major customers | Customer				2	2
Customer Concentration Risk [Member] | Revenue [Member] | Customer One [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage				39%	47%
Customer Concentration Risk [Member] | Revenue [Member] | Customer Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage				29%	22%
Customer Concentration Risk [Member] | Accounts Receivable [Member]
Significant Accounting Policies [Line Items]
Number of major customers | Customer				4	3
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer One [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage				50%	62%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Two [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage				18%	26%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Three [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage				13%	8%
Customer Concentration Risk [Member] | Accounts Receivable [Member] | Customer Four [Member]
Significant Accounting Policies [Line Items]
Concentration risk percentage				10%
Cumulative Effect, Period of Adoption, Adjustment [Member]
Significant Accounting Policies [Line Items]
Operating lease right of use asset				$ 934,584
Operating lease liability				$ 1,031,067
Minimum [Member]
Significant Accounting Policies [Line Items]
Payment terms provided for customers				30 days
Maximum [Member]
Significant Accounting Policies [Line Items]
Payment terms provided for customers				120 days

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of Estimated Useful Lives of Property and Equipment (Details)	Dec. 31, 2023
Computer Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	5 years
Office Furniture and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	7 years
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Leasehold improvements [Extensible Enumeration]	Lease term or useful life, whatever is shorter
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Estimated useful lives of assets	10 years

REVERSE RECAPITALIZATION - Addi

REVERSE RECAPITALIZATION - Additional Information (Details) - USD ($)

3 Months Ended

9 Months Ended

12 Months Ended

Jan. 31, 2023

Jan. 30, 2023

Aug. 30, 2022

Mar. 31, 2024

[1]

Sep. 30, 2024

Sep. 30, 2023

Dec. 31, 2023

Jun. 30, 2024

[1]

Jun. 30, 2023

[2],[3]

Mar. 31, 2023

[2],[3]

Dec. 31, 2022

Dec. 31, 2021

[4]

Business Acquisition [Line Items]

Common stock, shares issued

783,098

5,686,498

922,362

5,556,857

Common stock, shares outstanding

783,098

5,686,498

922,362

5,556,857

Granted, outstanding vested and unvested shares, options

185,642

188,865

3,133,270

Options, exercisable

96,311

2,954,137

Proceeds from business combination

$ 3,200,000

$ 3,200,000

Proceeds from reverse recapitalization

$ 3,243,079

$ 3,243,079

Originally Reported

Business Acquisition [Line Items]

Common stock, shares issued

31,323,904

36,894,323

Common stock, shares outstanding

31,323,904

36,894,323

Granted, outstanding vested and unvested shares, options

7,547,750

Restricted Stock Units (RSUs) [Member]

Business Acquisition [Line Items]

Granted, outstanding vested and unvested shares, RSUs

6,620

22,213

542,706

Restricted Stock Units (RSUs) [Member] | Originally Reported

Business Acquisition [Line Items]

Granted, outstanding vested and unvested shares, RSUs

888,373

Amended and Restated Sponsor Support and Forfeiture Agreement [Member]

Business Acquisition [Line Items]

Common stock, shares outstanding

28,750

Sponsor shares forfeited

8,355,393

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Originally Reported

Business Acquisition [Line Items]

Common stock, shares outstanding

1,150,000

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Nautilus Maser Fund, L.P. [Member]

Business Acquisition [Line Items]

Shares transferred

3,750

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Nautilus Maser Fund, L.P. [Member] | Originally Reported

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

1,250

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Cohen & Company Capital Markets [Member] | Originally Reported

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

$ 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

Series A Preferred Stock [Member] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Originally Reported

Business Acquisition [Line Items]

Preferred stock, shares outstanding

650,000

Common Stock [Member]

Business Acquisition [Line Items]

Common stock deemed value per share

$ 400

Equity awards, shares outstanding

963,314

5,686,498

[1]

888,869

[2],[3]

36,894,323

[4]

3,247,323

882,209

839,641

138,922

[2],[3]

5,153,286

Equity awards, shares

91,899

40,000

Conversion of preferred stock in to common stock

580,943

Conversion of stock

138,922

Common stock after conversion

29,189

Conversion of shares

34,045

1,300,000

[4]

Options, exercisable

78,332

Common Stock [Member] | Originally Reported

Business Acquisition [Line Items]

Common stock deemed value per share

$ 10

Equity awards, shares outstanding

922,362

[1]

5,556,857

[4]

Equity awards, shares

3,675,976

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

13,568

Common Stock [Member] | Restricted Stock Units (RSUs) [Member] | Originally Reported

Business Acquisition [Line Items]

Granted, outstanding vested and unvested shares, RSUs

542,706

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

$ 3,200,000

Legacy Nuburu [Member] | Originally Reported

Business Acquisition [Line Items]

Common stock, shares outstanding

10,782,091

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

$ 400

Number of outstanding warrants to purchase shares

4,000,000

Conversion of shares

2,642,239

Legacy Nuburu [Member] | Common Stock [Member] | Originally Reported

Business Acquisition [Line Items]

Common stock deemed value per share

$ 10

Tailwind [Member]

Business Acquisition [Line Items]

Transaction expenses

$ 2,500,000

$ 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

5,000

Lincoln Park [Member] | Purchase Agreement [Member] | Originally Reported

Business Acquisition [Line Items]

Number of share issued

200,000

Lincoln Park [Member] | Purchase Agreement [Member] | Maximum [Member]

Business Acquisition [Line Items]

Purchase of common stock

$ 100,000,000

[1] Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information. Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information. 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. 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 Recapitalization 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	0.013
Common Stock [Member] | Originally Reported
Business Acquisition [Line Items]
Exchange Ratio	0.515
Series A Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.014
Series A Preferred Stock [Member] | Originally Reported
Business Acquisition [Line Items]
Exchange Ratio	0.566
Series A-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.015
Series A-1 Preferred Stock [Member] | Originally Reported
Business Acquisition [Line Items]
Exchange Ratio	0.599
Series B Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.021
Series B Preferred Stock [Member] | Originally Reported
Business Acquisition [Line Items]
Exchange Ratio	0.831
Series B-1 Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.013
Series B-1 Preferred Stock [Member] | Originally Reported
Business Acquisition [Line Items]
Exchange Ratio	0.515
Series C Preferred Stock [Member]
Business Acquisition [Line Items]
Exchange Ratio	0.029
Series C Preferred Stock [Member] | Originally Reported
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	824,752
Common Stock [Member] | Originally Reported
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		7,905
Sponsor shares		208,885
Total shares of Tailwind common stock outstanding immediately prior to the Business Combination		216,790
Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than shares of Common Stock and 650,000 shares of Series A Preferred Stock	(180,135)
Common Stock [Member] | Tailwind [Member] | Originally Reported
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	783,098
Common Stock [Member] | Legacy Nuburu's [Member] | Originally Reported
Business Acquisition [Line Items]
Legacy Nuburu shares	31,323,904
Common Stock [Member] | Lincoln Park [Member]
Business Acquisition [Line Items]
Lincoln Park Commitment Shares	5,000
Common Stock [Member] | Lincoln Park [Member] | Originally Reported
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
Series A Preferred Stock [Member] | Anzu Partners [Member] | Anzu Partners Services Agreement [Member]
Business Acquisition [Line Items]
Anzu Warrant Shares	500,000
Class B Common Stock [Member] | Tailwind [Member] | Originally Reported
Business Acquisition [Line Items]
Sponsor shares		8,355,393
Less: forfeiture of the Tailwind Sponsor Class B Common Stock other than shares of Common Stock and 650,000 shares of Series A Preferred Stock	(7,205,393)

REVERSE RECAPITALIZATION - Sc_3

REVERSE RECAPITALIZATION - Schedule of Number of Shares of Common Stock and Series A Preferred Stock Issued and Outstanding (Parenthetical) (Details) - shares	Sep. 30, 2024	Dec. 31, 2023	Jan. 31, 2023	Dec. 31, 2022
Business Acquisition [Line Items]
Common stock, shares outstanding	5,686,498	922,362	783,098	5,556,857
Originally Reported
Business Acquisition [Line Items]
Common stock, shares outstanding		36,894,323	31,323,904
Common Stock [Member]
Business Acquisition [Line Items]
Common stock reserved for potential future issuance			91,899
Common Stock [Member] | Originally Reported
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			28,750
Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Originally Reported
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
Series A Preferred Stock [Member] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Originally Reported
Business Acquisition [Line Items]
Preferred stock, shares outstanding			650,000
Public Warrants [Member]
Business Acquisition [Line Items]
Class of warrant or right outstanding	417,770	16,710,785	16,710,785
Class of warrant or right issued and outstanding			417,770
Public Warrants [Member] | Originally Reported
Business Acquisition [Line Items]
Class of warrant or right outstanding			16,710,785

BALANCE SHEET COMPONENTS - Sche

BALANCE SHEET COMPONENTS - Schedule of Inventories (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 1,913,013	$ 1,973,634	$ 1,011,421
Work-in-process	161,137	158,346	15,213
Finished goods	613,789	457,752	239,051
Inventories, gross	2,687,939	2,589,732	1,265,685
Less: inventory reserve	(1,161,469)	(1,133,457)	(292,990)
Inventories, net	$ 1,526,470	$ 1,456,275	$ 972,695

BALANCE SHEET COMPONENTS - Addi

BALANCE SHEET COMPONENTS - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Balance Sheet Related Disclosures [Abstract]
Write-down of inventory	$ 0	$ 0	$ 28,012	$ 0	$ 640,000	$ 250,000
Depreciation and amortization	$ 206,718	$ 144,955	$ 596,256	$ 369,971	$ 505,898	$ 450,505

BALANCE SHEET COMPONENTS - Sc_2

BALANCE SHEET COMPONENTS - Schedule of Property and Equipment, Net (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 8,612,856	$ 8,480,860	$ 5,954,903
Less: accumulated depreciation and amortization	(3,475,821)	(2,829,884)	(2,183,054)
Property and equipment, net	5,137,035	5,650,976	3,771,849
Machinery and Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	7,311,625	7,179,629	4,827,626
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	897,948	897,948	810,248
Furniture and Office Equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	205,897	205,897	180,747
Computer Equipment and Software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment, gross	$ 197,386	$ 197,386	$ 136,282

BALANCE SHEET COMPONENTS - Sc_3

BALANCE SHEET COMPONENTS - Schedule of Prepaid Expenses and Other Current Assets (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Prepaid Expense and Other Assets, Current [Abstract]
Prepaid insurance	$ 488,523	$ 61,342
Other prepaid assets	34,074	94,653	$ 34,889
Other current assets	4,464	260	11,848
Total prepaid expenses and other current assets	$ 527,061	$ 156,255	$ 46,737

BALANCE SHEET COMPONENTS - Sc_4

BALANCE SHEET COMPONENTS - Schedule of Accrued Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Accrued Liabilities, Current [Abstract]
Accrued payroll and related benefits	$ 403,574	$ 754,904	$ 636,009
Accrued legal, accounting and professional fees	2,500,983	838,865	548,569
Accrued transaction costs related to the reverse recapitalization	503,600	503,600	651,818
Accrued taxes payable	196,842	89,346	108,516
Accrued interest	625,599	337,913	175,288
Other	212,581	225,677	191,918
Total accrued expenses	$ 4,443,179	$ 2,750,305	$ 2,312,118

FAIR VALUE MEASUREMENTS - Addit

FAIR VALUE MEASUREMENTS - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Exercise of warrants			0	0	0
Fair Value Adjustment of Warrants	$ (369,674)	$ (167,108)	$ (2,156,186)	$ (1,002,647)
Common stock, par value (in dollars per share)	$ 0.0001		$ 0.0001		$ 0.0001	$ 0.0001
Stock price (in dollars per share)					$ 11.5
Public Warrants	$ 0		$ 0		$ 0
Public Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Common stock, par value (in dollars per share)					$ 0.0001
Public and Junior Note Warrants [Member]
Fair Value, Assets and Liabilities Measured on Recurring and Nonrecurring Basis [Line Items]
Fair Value Adjustment of Warrants					$ 1,766,513

FAIR VALUE MEASUREMENTS - Sched

FAIR VALUE MEASUREMENTS - Schedule of Fair Value of Financial Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
FAIR VALUE MEASUREMENTS
Junior Note Warrants	$ 0	$ 0
Recurring [Member] | Convertible note derivative liability [Member]
FAIR VALUE MEASUREMENTS
Junior Note Warrants	37,900
Level 3 [Member] | Recurring [Member] | Convertible note derivative liability [Member]
FAIR VALUE MEASUREMENTS
Junior Note Warrants	37,900
Junior Note Warrants [Member] | Recurring [Member]
FAIR VALUE MEASUREMENTS
Junior Note Warrants	82,333	2,238,519
Junior Note Warrants [Member] | Level 3 [Member] | Recurring [Member]
FAIR VALUE MEASUREMENTS
Junior Note Warrants	$ 82,333	$ 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					12 Months Ended
	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Mar. 31, 2023	Dec. 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)	$ (1,336,863)
Public Warrants [Member] | Level 1 [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						$ (1,336,863)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]						Other Nonoperating Income (Expense)
Junior Note Warrants [Member] | Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value beginning	$ 452,007	$ 2,235,208	$ 2,238,519
Recognition of Public Warrants upon the reverse recapitalization				$ 2,668,169		$ 2,668,169
Change in fair value	$ (369,674)	$ (1,783,201)	$ (3,311)	$ (429,650)		$ (429,650)
Fair Value, Liability, Recurring Basis, Unobservable Input Reconciliation, Gain (Loss), Statement of Income or Comprehensive Income [Extensible Enumeration]	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)	Other Nonoperating Income (Expense)		Other Nonoperating Income (Expense)
Fair value ending	$ 82,333	$ 452,007	$ 2,235,208	$ 2,238,519		$ 2,238,519
August 2024 Convertible Note Derivative Liability [Member] | Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Initial recognition at fair value	179,000
Change in fair value	$ (141,100)
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	$ 37,900
Legacy Nuburu Convertible Notes [Member] | Level 3 [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value beginning					22,688,097	22,688,097
Cancellation and convsion in connection with the business combination					$ (22,688,097)	$ (22,688,097)

FAIR VALUE MEASUREMENTS - Sch_3

FAIR VALUE MEASUREMENTS - Schedule of Aggregate Fair value of Warrants (Details) - Common Stock Warrant [Member] - $ / shares		9 Months Ended	12 Months Ended
	Nov. 13, 2023	Sep. 30, 2024	Dec. 31, 2023
Junior Note Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Share price	$ 0.18		$ 0.15
Expected term (in years)	5 years		4 days 21 hours
Expected volatility	66.30%		66.30%
Risk-free interest rate	4.10%		3.80%
Expected dividend yield	0%		0%
Fair Value, Inputs, Level 3 [Member] | Junior Note Warrants [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Expected volatility			66.30%
Expected dividend yield		0%	0%
Fair Value, Inputs, Level 3 [Member] | Junior Note Warrants [Member] | Minimum [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Share price		$ 0.03	$ 0.15
Expected term (in years)		4 years 2 months 12 days	4 years 10 months 24 days
Expected volatility		58.90%
Risk-free interest rate		3.60%	3.80%
Fair Value, Inputs, Level 3 [Member] | Junior Note Warrants [Member] | Maximum [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Share price		$ 0.51	$ 0.18
Expected term (in years)		4 years 10 months 24 days	5 years
Expected volatility		76.90%
Risk-free interest rate		4.30%	4.10%
Fair Value, Inputs, Level 3 [Member] | August 2024 Convertible Note Derivative Liability [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Expected dividend yield		0%
Fair Value, Inputs, Level 3 [Member] | August 2024 Convertible Note Derivative Liability [Member] | Minimum [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Share price		$ 0.51
Expected term (in years)		4 months 6 days
Expected volatility		253%
Risk-free interest rate		4.60%
Fair Value, Inputs, Level 3 [Member] | August 2024 Convertible Note Derivative Liability [Member] | Maximum [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Share price		$ 1.82
Expected term (in years)		5 months 15 days
Expected volatility		285.40%
Risk-free interest rate		5%

COMMITMENTS AND CONTINGENCIES -

COMMITMENTS AND CONTINGENCIES - Additional Information (Details)	1 Months Ended	9 Months Ended	12 Months Ended
	Nov. 30, 2023	Sep. 30, 2024 USD ($) ft²	Dec. 31, 2023 USD ($) ft²	Dec. 31, 2022 USD ($)
COMMITMENTS AND CONTINGENCIES
Operating lease weighted-average remaining lease term		9 months 18 days	1 year 6 months	2 years
Operating lease weighted-average discount rate		7%	7%	5.50%
Purchase commitment | $		$ 467,000	$ 602,335	$ 657,112
Operating lease original expiry		2024-12
Operating lease extended expiry		2025-06
COLORADO [Member] | Office Building [Member]
COMMITMENTS AND CONTINGENCIES
Area of land | ft²		27,900	27,900
Operating lease original expiry			2024-12
Operating lease extended expiry	2025-06

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES - Summary of Lease Cost (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Operating lease cost	$ 102,938	$ 85,036	$ 308,814	$ 255,109	$ 352,080	$ 340,146

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Summary of Cash Flow Transactions Arising from Lease Transaction (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Commitments and Contingencies Disclosure [Abstract]
Cash paid for amounts included in the measurement of lease liabilities	$ 287,537	$ 279,160	$ 372,214	$ 361,324
Right-of-use assets obtained in exchange for new operating lease liabilities			$ 263,939	$ 934,584

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Summary of Future Payments and Interest Expense for Operating Lease (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
2024	$ 240,834	$ 383,383
2025		240,834
Total undiscounted cash flows	336,680	624,217
Less: imputed interest	(8,126)	(31,463)
Present value of lease liabilities	$ 328,554	$ 592,754

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES - Summary of Future Payments and Interest Expense for Operating Leases (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Commitments and Contingencies Disclosure [Abstract]
2024	$ 95,846
2025	240,834	$ 383,383
Total undiscounted cash flows	336,680	624,217
Less: imputed interest	(8,126)	(31,463)
Present value of lease liabilities	$ 328,554	$ 592,754

REVENUE - Schedule of Revenue D

REVENUE - Schedule of Revenue Disaggregated by Geography (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue	$ 0	$ 186,743	$ 142,827	$ 1,710,794	$ 2,085,532	$ 1,440,428
United States [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	186,743	15,000	1,423,809	1,760,350	1,038,403
Asia [Member]
Disaggregation of Revenue [Line Items]
Revenue	0	0	9,112	116,485	117,835	356,075
Europe [Member]
Disaggregation of Revenue [Line Items]
Revenue	$ 0	$ 0	$ 118,715	$ 170,500	$ 207,347	$ 45,950

REVENUE - Schedule of Revenue f

REVENUE - Schedule of Revenue from Contracts with Customers Disaggregated (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 0	$ 186,743	$ 142,827	$ 1,710,794	$ 2,085,532	$ 1,440,428
At a point in time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	0	186,743	123,827	1,705,794	2,080,532	1,438,628
Over time [Member]
Disaggregation of Revenue [Line Items]
Revenue recognized	$ 0	$ 0	$ 19,000	$ 5,000	$ 5,000	$ 1,800

REVENUE - Schedule of Accounts

REVENUE - Schedule of Accounts Receivable and Contract Liabilities (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023	Jan. 01, 2023	Dec. 31, 2022	Jan. 01, 2022
Revenue from Contract with Customer [Abstract]
Accounts Receivable	$ 54,600	$ 482,279	$ 327,200	$ 327,200	$ 223,275
Contract Liabilities	$ 24,000	$ 30,400	$ 178,750	$ 178,750	$ 173,050

REVENUE - Additional Informatio

REVENUE - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Revenue from Contract with Customer [Abstract]
Company recognized revenue included in the contract liabilities	$ 0	$ 0	$ 30,400	$ 32,500	$ 32,500	$ 1,800

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 ($)	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Debt Conversion [Line Items]
Unamortized debt discount		$ (2,751,533)	$ 0
Unamortized deferred financing costs	$ (311,129)	(3,352,008)	0
Current portion of notes payable	4,232,041	2,147,992	0
Current portion of convertible notes payable derivative liability	37,900	0	22,688,097
Convertible notes payable, long-term	4,511,880	6,713,241	0
Total debt	8,743,921	8,861,233	22,688,097
Originally Reported
Debt Conversion [Line Items]
Unamortized deferred financing costs		(600,475)
Current portion of convertible notes payable derivative liability			7,300,000
Legacy Nuburu
Debt Conversion [Line Items]
Current portion of convertible notes payable derivative liability		0	22,688,097
Senior Convertible Notes Issued June 2023
Debt Conversion [Line Items]
Convertible notes payable, long-term	4,511,880	6,713,241	0
Junior Notes Issued November 2023
Debt Conversion [Line Items]
Notes Issued	3,182,855	5,500,000	$ 0
August 2024 Convertible Notes
Debt Conversion [Line Items]
Notes Issued	673,000	0
Additional August 2024 Convertible Notes
Debt Conversion [Line Items]
Notes Issued	$ 687,315	$ 0

NOTES AND CONVERTIBLE NOTES P_4

NOTES AND CONVERTIBLE NOTES PAYABLE - Additional Information (Details)

1 Months Ended

3 Months Ended

9 Months Ended

11 Months Ended

12 Months Ended

Aug. 19, 2024 USD ($) Days

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

Jun. 30, 2023 USD ($)

Sep. 30, 2024 USD ($) shares

Sep. 30, 2023 USD ($)

Sep. 30, 2024 USD ($) shares

Sep. 30, 2023 USD ($)

Jan. 31, 2023 USD ($) $ / shares

Dec. 31, 2023 shares

Jun. 12, 2023 shares

Debt Conversion [Line Items]

Interest rate percentage

8%

7%

8%

Aggregate gross proceeds of notes payable

$ 5,500,000

$ 11,400,000

$ 11,400,000

Loss on extinguishment of debt

$ 1,339,017

$ 0

$ 11,685,125

$ 0

Previously Reported [Member]

Debt Conversion [Line Items]

Conversion price per share | $ / shares

$ 8.5

$ 8.5

Common Stock [Member]

Debt Conversion [Line Items]

Conversion of shares | shares

34,045

1,300,000

[1]

Common Stock [Member] | Previously Reported [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]

Original issue discount

500,000

Aggregate fair value of warrants

$ 2,668,169

Warrants to purchase company common stock | shares

550,000

Junior Note Warrants [Member] | Previously Reported [Member]

Debt Conversion [Line Items]

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

$ 5

Discount issued

$ 500,000

Original issue discount

500,000

Offering expenses

691,399

Credit facility minimum closing in principal amount

$ 20,000,000

Maturity period after issuance

12 months

Maturity of sale event

12 months

Investment interest rate if not repaid within nine months after issuance

12%

Investment interest rate if not repaid within six months after issuance

9%

Investment, Variable Interest Rate, Type [Extensible Enumeration]

SOFR [Member]

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] | Previously Reported [Member]

Debt Conversion [Line Items]

Common stock, exercisable price per share | $ / shares

$ 0.25

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%

Junior Notes And Warrants Purchase Agreements [Member] | Junior Note Warrants [Member]

Debt Conversion [Line Items]

Aggregate fair value of warrants

$ 2,668,169

Senior Convertible Notes And Warrants Purchase Agreements [Member]

Debt Conversion [Line Items]

Interest rate percentage

7%

Promissory notes, principal amount

$ 687,000

Convertible promissory notes, amount

9,225,000

Offering expenses

$ 160,345

Percentage of principal to be prepaid

150%

150%

Conversion price per share | $ / shares

$ 27.52

Senior Convertible Notes And Warrants Purchase Agreements [Member] | Previously Reported [Member]

Debt Conversion [Line Items]

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

47,238

287,972

Senior Convertible Notes And Warrants Purchase Agreements [Member] | Maximum [Member] | Previously Reported [Member]

Debt Conversion [Line Items]

Warrants to purchase company common stock | shares

1,889,535

11,518,895

August 2024 Convertible Notes

Debt Conversion [Line Items]

Interest rate percentage

15%

Promissory notes, principal amount

$ 673,000

Promissory Notes Discount Amount

25,000

Fixed price

$ 2.03

Percentage of lowest daily volume weighted-average price

80%

Effective interest rate

180.20%

180.20%

Convertible Note Derivative Liability

$ 179,000

$ 179,000

Debt issuance costs

$ 114,800

Principal and accrued interest due at maturity

Feb. 06, 2025

Percentage of maximum aggregate outstanding common stock

19.90%

Minimum consecutive trading days | Days

10

Additional August 2024 Convertible Notes

Debt Conversion [Line Items]

Promissory notes, principal amount

$ 687,315

Debt issuance costs

$ 7,691

Principal and accrued interest due at maturity

Feb. 06, 2025

Percentage of trading price

25%

Senior and Junior Notes [Member]

Debt Conversion [Line Items]

Conversion of shares | shares

2,399,850

4,648,162

Principal extinguishment of debt

$ 700,000

Interest accrued on extinguish

$ 4,800,000

Loss on extinguishment of debt

$ (1,165,585)

$ (11,511,693)

[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 Recapitalization for more information.

NOTES AND CONVERTIBLE NOTES P_5

NOTES AND CONVERTIBLE NOTES PAYABLE - Summary of Junior Notes and Junior Note Warrants Sold to Related Parties (Details) - USD ($)	Sep. 30, 2024		Dec. 31, 2023		Nov. 13, 2023
Debt Conversion [Line Items]
Principal Amount of Notes	$ 1,100,000		$ 2,420,000
David Seldin [Member]
Debt Conversion [Line Items]
Principal Amount of Notes			1,100,000	[1]	$ 1,100,000	[2]
Eunomia, LP [Member]
Debt Conversion [Line Items]
Principal Amount of Notes	$ 1,100,000	[3]	1,100,000	[3]	1,100,000	[4]
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal Amount of Notes			$ 220,000	[5]	$ 220,000	[6]
[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. 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. 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. 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) - David Seldin Member - Legacy Nuburu				11 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
Debt Conversion [Line Items]
Percentage of capital stock owned	5%	5%	5%
Percentage of capital stock	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) - USD ($)		Sep. 30, 2024	Dec. 31, 2023	Jun. 16, 2023
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants		$ 6,100,000	$ 7,300,000
Wilson-Garling 2023 Family Trust [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	[1]	5,000,000	5,000,000
Principal amount of convertible notes and warrants	[2]			$ 5,000,000
David Seldin [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	[3]	0	1,200,000
Principal amount of convertible notes and warrants	[4]			1,200,000
Eunomia, LP [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	[5]	1,000,000	1,000,000
Principal amount of convertible notes and warrants	[6]			1,000,000
CST Global LLC [Member]
Debt Conversion [Line Items]
Principal amount of convertible notes and warrants	[7]			100,000
Curtis N Maas Revocable Trust [Member]
Debt Conversion [Line Items]
Principal amount of senior convertible notes and warrants	[8]	$ 100,000	$ 100,000
Principal amount of convertible notes and warrants	[9]			$ 100,000
[1] Thomas J. Wilson, an affiliate of Wilson-Garling 2023 Family Trust, was a member of the Legacy Nuburu board of directors. 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. 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. 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. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors. Curtis Maas, an affiliate of the Curtis N Maas Revocable Trust, was a member of the Legacy Nuburu board of directors.

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) - David Seldin [Member] - Legacy Nuburu				11 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Jun. 12, 2023	Jan. 31, 2023
Debt Conversion [Line Items]
Percentage of capital stock owned	5%	5%	5%
Percentage of capital stock	5%	5%	5%	5%

NOTES AND CONVERTIBLE NOTES P_9

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

CONVERTIBLE PREFERRED STOCK - A

CONVERTIBLE PREFERRED STOCK - Additional Information (Details)

1 Months Ended

2 Months Ended

3 Months Ended

9 Months Ended

12 Months Ended

Jan. 31, 2023 $ / shares 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 ($) shares

Sep. 30, 2024 Days $ / shares shares

Sep. 30, 2023 USD ($)

Dec. 31, 2023 USD ($) Days $ / shares shares

Mar. 10, 2023 shares

Dec. 31, 2022 $ / shares shares

Class of Stock [Line Items]

Common stock, shares issued

783,098

5,686,498

922,362

5,556,857

Preferred stock, aggregate purchase price | $

$ 200,000

Common stock, shares outstanding

783,098

5,686,498

922,362

5,556,857

Conversion rate of preferred stock into common stock | $ / shares

$ 10

$ 0.25

Previously Reported [Member]

Class of Stock [Line Items]

Common stock, shares issued

31,323,904

36,894,323

Common stock, shares outstanding

31,323,904

36,894,323

Amended and Restated Sponsor Support and Forfeiture Agreement [Member]

Class of Stock [Line Items]

Common stock, shares outstanding

28,750

Founder shares forfeited

8,355,393

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Previously Reported [Member]

Class of Stock [Line Items]

Common stock, shares outstanding

1,150,000

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Nautilus Maser Fund, L.P. [Member]

Class of Stock [Line Items]

Shares transferred

3,750

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Nautilus Maser Fund, L.P. [Member] | Previously Reported [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

1,250

Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Cohen & Company Capital Markets [Member] | Previously Reported [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

$ 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

4,887

Preferred stock, shares issued

195,452

Stock Purchase Agreement [Member] | Wilson Sonsini Goodrich & Rosati [Member] | Previously Reported [Member]

Class of Stock [Line Items]

Common stock, shares issued

195,452

Common Stock [Member]

Class of Stock [Line Items]

Conversion of preferred stock in to common stock

580,943

Issuance of Legacy Nuburu Series C preferred stock, shares

91,899

40,000

[1]

Preferred stock, aggregate purchase price | $

[1]

$ 4

Conversion of shares

34,045

1,300,000

[2]

Conversion of stock

138,922

Common Stock [Member] | Previously Reported [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

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] | Previously Reported [Member]

Class of Stock [Line Items]

Common stock, shares outstanding

10,782,091

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

$ 11.5

Minimum VWAP percentage

115%

115%

Preferred stock convertible threshold minimum percentage of voting stock outstanding

9.99%

9.99%

Conversion Rights [Member] | Certificate of Designations [Member]

Class of Stock [Line Items]

Conversion rate of preferred stock into common stock | $ / shares

$ 5

$ 5

Conversion Rights [Member] | Common Stock [Member]

Class of Stock [Line Items]

Conversion of stock, shares issued

32,500

Conversion Rights [Member] | Common Stock [Member] | Previously Reported [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%

200%

Conversion price trading days | Days

20

20

Conversion price trading days period

30 days

30 days

Series A Preferred Stock [Member]

Class of Stock [Line Items]

Preferred stock, shares authorized

50,000,000

50,000,000

50,000,000

Preferred stock, par value (in dollars per share) | $ / shares

$ 0.0001

$ 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

$ 0.25

$ 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] | Amended and Restated Sponsor Support and Forfeiture Agreement [Member] | Previously Reported [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

$ 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

[1] Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information. 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 Recapitalization for more information.

WARRANTS - Additional Informati

WARRANTS - Additional Information (Details)				3 Months Ended	9 Months Ended	12 Months Ended
	May 01, 2024 USD ($)	Nov. 13, 2023 USD ($) Days $ / shares shares	Jun. 16, 2023 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Sep. 30, 2024 USD ($) $ / shares shares	Dec. 31, 2023 $ / shares shares	Jun. 12, 2023 shares	Jan. 31, 2023 $ / shares shares	Dec. 31, 2022 $ / shares
Warrants
Exercise price of warrants						$ 11.5
Common stock, par value (in dollars per share)				$ 0.0001	$ 0.0001	$ 0.0001			$ 0.0001
Warrants additional paid in capital | $			$ 2,511,759
Pre Funded Warrant Purchase Program [Member]
Warrants
Maximum purchase price of pre-funded warrants | $	$ 15,000,000
Purchase Price Equal Percentage	150%
Pre-funded warrant purchase price exercisable period	5 years
Purchase price per share minimum percentage of closing price per share on day immediately preceding date of purchase	110%
Effective direct or indirect discount to market price percentage	30%
Warrants issued | shares				665,410	837,116
Amount from issued pre-funded warrants | $				$ 600,000	$ 2,139,866
Warrants Exercised During The Period | shares					0
Minimum [Member] | Pre Funded Warrant Purchase Program [Member]
Warrants
Percentage Common Stock Exercise Price					125%
Maximum | Pre Funded Warrant Purchase Program [Member]
Warrants
Percentage Common Stock Exercise Price					140%
Common Stock [Member]
Warrants
Share issued price								$ 400
Common Stock [Member] | Previously Reported [Member]
Warrants
Share issued price								$ 10
Junior Notes not Repaid Nine Months after Issuance [Member]
Warrants
Warrants issued | shares					384,233
Public Warrants [Member]
Warrants
Class of warrant or right outstanding | shares				417,770	417,770	16,710,785		16,710,785
Warrants exercisable term after the completion of a business combination					30 days	30 days
Warrants and rights outstanding term				5 years	5 years	5 years
Share issued price				$ 460	$ 460	$ 11.5
Common stock, par value (in dollars per share)						0.0001
Public Warrants [Member] | Previously Reported [Member]
Warrants
Class of warrant or right outstanding | shares								16,710,785
Public Warrants [Member] | Common Stock [Member]
Warrants
Exercise price of warrants				$ 460	460	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
Public Warrants [Member] | Redemption Of Warrants When Price Per Share Of Common Stock Equals Or Exceeds $720.00 [Member]
Warrants
Redemption price per warrant (in dollars per share)					$ 0.4
Minimum threshold written notice period for redemption of public warrants					30 days
Stock price trigger for redemption of warrants (in dollars per share)					$ 720
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 $400.00 [Member]
Warrants
Redemption price per warrant (in dollars per share)					$ 16
Minimum threshold written notice period for redemption of public warrants					30 days
Stock price trigger for redemption of warrants (in dollars per share)					$ 400
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 $720.00 [Member]
Warrants
Stock price trigger for redemption of warrants (in dollars per share)					$ 720
Threshold trading days for redemption of warrants					20 days
Threshold consecutive trading days for redemption of warrants					30 days
August 2024 Warrants Issued with Junior Notes [Member]
Warrants
Class of warrant or right outstanding | shares				19,892	19,892
Debt issuance costs | $				$ 7,691	$ 7,691
August 2024 Warrants Issued with Junior Notes [Member] | Minimum [Member]
Warrants
Sale price of warrants				$ 2.18	$ 2.18
August 2024 Warrants Issued with Junior Notes [Member] | Maximum
Warrants
Sale price of warrants				$ 3.18	$ 3.18
Junior Note Warrants [Member]
Warrants
Warrants to purchase company common stock | shares		550,000
Sale price of warrants		$ 5
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] | Previously Reported [Member]
Warrants
Warrants to purchase company common stock | shares		22,000,000
Sale price of warrants		$ 0.25
Junior Note Warrants [Member] | Junior Notes not Repaid Six Months after Issuance [Member]
Warrants
Percentage 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
Percentage 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			47,238				287,972
Sale price of warrants			$ 41.2
Warrants expire date			Jun. 23, 2028
Proceeds from issuance of private placement | $			$ 9,225,000
Aggregate fair value of warrants | $		$ 3,401,366	$ 3,401,366
Senior Note Warrants [Member] | Previously Reported [Member]
Warrants
Warrants to purchase company common stock | shares			1,889,535				11,518,895
Sale price of warrants			$ 1.03

Warrants - Summary of Outstandi

Warrants - Summary of Outstanding Warrants (Details) - USD ($)	Sep. 30, 2024	Dec. 31, 2023
Class of Warrant or Right [Line Items]
Liability classified warrants	$ 1,277,085	$ 967,770
Equity classified warrants	1,192,218	335,210
Junior Note Warrants [Member]
Class of Warrant or Right [Line Items]
Liability classified warrants	859,315	550,000
Public Warrants [Member]
Class of Warrant or Right [Line Items]
Liability classified warrants	417,770	417,770
June 2023 Senior Note Warrants [Member]
Class of Warrant or Right [Line Items]
Equity classified warrants	335,210	$ 335,210
Pre-Funded Warrants [Member]
Class of Warrant or Right [Line Items]
Equity classified warrants	837,116
August 2024 Warrants Issued with Junior Notes [Member]
Class of Warrant or Right [Line Items]
Equity classified warrants	$ 19,892

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			12 Months Ended
	Nov. 13, 2023	Jun. 16, 2023	Dec. 31, 2023
Junior Note Warrants
Subsidiary, Sale of Stock [Line Items]
Share Price	$ 0.18		$ 0.15
Expected term (in years)	5 years		4 days 21 hours
Expected volatility	66.30%		66.30%
Risk-free interest rate	4.10%		3.80%
Expected dividend yield	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 ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 447,605	$ 635,028	$ 1,512,292	$ 1,895,789	$ 2,490,409	$ 2,362,340
Issuance of fully vested common stock for services	12,500
Weighted-average grant date fair value of options granted			$ 5.46		$ 0.48
2022 Plan [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for grant	67,000		67,000		4,100,000
ESPP [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Shares available for grant	10,000		10,000		400,000
Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Stock-based compensation expense	$ 40,993	$ 149,434	$ 152,010	411,602	$ 458,174	961,040
Restricted Stock Units [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total grant date fair value of RSUs awarded			246,000	1,709,217	1,709,217	3,316,950
Total grant date fair value of RSUs vested			1,049,265	1,490,805	1,730,895	$ 0
Unrecognized stock-based compensation costs	1,277,653		$ 1,277,653		$ 2,624,464
Unrecognized stock-based compensation costs, remaining weighted average period			1 year 6 months 10 days		1 year 7 months 6 days
Restricted Stock Units [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					$ 1.92	$ 6.11
Employee Stock Option
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Unrecognized stock-based compensation costs	$ 898,238		$ 898,238		$ 1,871,219
Unrecognized stock-based compensation costs, remaining weighted average period			2 years 4 months 24 days		2 years 3 months 18 days
Agrgregate instrinsic value of options exercised			$ 0	$ 1,040	$ 1,040	$ 2,319,018
Stock options expiration period			10 years		10 years
Stock options vesting period			4 years		4 years
Remainder vesting period			3 years		3 years
Stock vesting percentage			25%		25%
Employee Stock Option | Employees and Consultants [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Weighted-average grant date fair value of options granted			$ 5.46	$ 0.5	$ 0.48	$ 1.44

STOCK BASED COMPENSATION - Sche

STOCK BASED COMPENSATION - Schedule of Stock-Based Compensation Expense (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 447,605	$ 635,028	$ 1,512,292	$ 1,895,789	$ 2,490,409	$ 2,362,340
Cost of revenue [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	118,774	167,899	364,286	522,627	640,847	988,003
Research and Development [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	112,528	145,848	378,442	480,131	617,386	143,439
Selling and Marketing [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	9,371	81,901	(189,828)	181,413	266,675	46,299
General and Administrative [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 206,932	$ 239,380	$ 959,392	$ 711,618	$ 965,501	$ 1,184,599

STOCK BASED COMPENSATION - Sc_2

STOCK BASED COMPENSATION - Schedule of Restricted Stock Units (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023
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	22,213	542,706
Number of Shares, RSUs granted	45,725	887,997
Number of Shares, RSUs vested	(51,507)	(391,651)
Number of Shares, RSUs forfeited	(9,811)	(150,679)
Number of Shares, RSUS Unvested at September 30, 2024	6,620	22,213
RSUs Weighted-Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, RSUs Unvested at December 31, 2023	$ 208.8	$ 6.11
Weighted Average Grant Date Fair Value, RSUs Granted	5.38	1.92
Weighted Average Grant Date Fair Value, RSUs Vested	20.37	4.42
Weighted Average Grant Date Fair Value, RSUs Forfeited	95.42	1.47
Weighted Average Grant Date Fair Value, RSUs Unvested at September 30, 2024	$ 198.87	$ 208.8
Previously Reported [Member]
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	888,373
Number of Shares, RSUS Unvested at September 30, 2024		888,373
RSUs Weighted-Average Grant Date Fair Value
Weighted Average Grant Date Fair Value, RSUs Unvested at December 31, 2023	$ 5.22
Weighted Average Grant Date Fair Value, RSUs Unvested at September 30, 2024		$ 5.22

STOCK BASED COMPENSATION - Summ

STOCK BASED COMPENSATION - Summary of Stock Options Activity (Details) - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2024	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at December 31, 2023	188,865	3,133,270
Options granted	29,841	5,315,917
Options exercised	0	(5,153)
Options cancelled or forfeited	(33,064)	(896,284)
Options outstanding at September 30, 2024	185,642	188,865	3,133,270
Options exercisable at September 30, 2024	96,311	2,954,137
Options vested and expected to vest at September 30, 2024	185,642	7,547,750
Weighted-Average Exercise Price
Options outstanding at December 31, 2023	$ 74.41	$ 4.35
Options granted	5.46	0.48
Options exercised	0	1.36
Options cancelled or forfeited	151.39	2.27
Options outstanding at September 30, 2024	49.61	74.41	$ 4.35
Options exercisable at September 30, 2024	71.87	3.1
Options vested and expected to vest at September 30, 2024	$ 49.61	$ 1.86
Weighted-Average Remaining Contractual Life (Years)
Options outstanding	8 years 3 months 18 days	7 years 10 months 24 days	7 years 10 months 24 days
Options exercisable at September 30, 2024	7 years 8 months 12 days	5 years 4 months 24 days
Options vested and expected to vest at September 30, 2024	8 years 3 months 18 days	7 years 10 months 24 days
Aggregate Intrinsic Value
Options outstanding	$ 0	$ 0	$ 5,484,316
Options exercisable at September 30, 2024	0	0
Options vested and expected to vest at September 30, 2024	$ 0	$ 0
Previously Reported [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding [Roll Forward]
Options outstanding at December 31, 2023	7,547,750
Options outstanding at September 30, 2024		7,547,750
Weighted-Average Exercise Price
Options outstanding at December 31, 2023	$ 1.86
Options outstanding at September 30, 2024		$ 1.86

STOCK BASED COMPENSATION - Su_2

STOCK BASED COMPENSATION - Summary of Assumptions Utilized for Option Grants (Details)	9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)	4 years			5 years 9 months 18 days
Expected volatility				42%
Expected volatility, Minimum	47.80%	44.90%	44.90%
Expected volatility, Maximum	55%	47.40%	47.60%
Risk-free interest rate				2.60%
Risk-free interest rate, Minimum	4%	3.80%	3.80%
Risk-free interest rate, Maximum	4.50%	5.40%	5.50%
Expected dividend yield	0%	0%	0%	0%
Maximum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)		5 years	5 years
Minimum
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Expected term (in years)		1 year	9 months

INCOME TAXES - Additional Infor

INCOME TAXES - Additional Information (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Operating Loss Carryforwards [Line Items]
Income tax expense	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Interest expenses eligibility for deduction as a percentage of adjusted earnings before interest and tax expense					30%
Description of operating loss carryforwards expiration					2035 through 2037 with the remainder having an indefinite carryforward
Percentage of limitations on use for net operating loss carryforwards					80%
Description of tax credit carryforward expiration					2035 through 2043
Operating loss carryforwards, valuation allowance					$ 19,200,000	14,500,000
Increase in valuation allowance					$ 5,300,000
Minimum percentage increase in ownership by 5% shareholders during a three-year testing period			50%		50%
Earliest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration year					2035
Tax credit carryforward expiration year					2035
Latest Tax Year [Member]
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards expiration year					2037
Tax credit carryforward expiration year					2043
Domestic Tax Authority [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards					$ 56,000,000	42,000,000
Domestic Tax Authority [Member] | Tax Cuts and Jobs Act of December Two Thousand and Seventeen [Member]
Operating Loss Carryforwards [Line Items]
Capital expenditure on research and development period over which the expenditure shall be amortized					5 years
Domestic Tax Authority [Member] | Expire Tax Period 2035 through 2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards					$ 1,300,000	1,300,000
Domestic Tax Authority [Member] | Expire Tax Period 2035 through 2043 [Member] | Research Tax Credit Carryforward [Member]
Operating Loss Carryforwards [Line Items]
Tax credit carryforward amount					1,600,000	1,200,000
State and Local Jurisdiction [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards					30,000,000	29,000,000
State and Local Jurisdiction [Member] | Expire Tax Period 2035 through 2037 [Member]
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards					$ 1,300,000	$ 1,300,000
Foreign Tax Jurisdiction [Member] | Tax Cuts and Jobs Act of December Two Thousand and Seventeen [Member]
Operating Loss Carryforwards [Line Items]
Capital expenditure on research and development period over which the expenditure shall be amortized					15 years

INCOME TAXES - Summary of Sourc

INCOME TAXES - Summary of Source Differences Between Income Taxes at the Federal Statutory Rate and the Provision for Income Taxes (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2024	Sep. 30, 2023	Sep. 30, 2024	Sep. 30, 2023	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Tax benefit at the statutory rate					$ (4,346,294)	$ (2,967,112)
Increase (decrease) in taxes resulting from:
State taxes					(400,290)	(767,514)
Stock-based compensation					82,430	102,560
Research and development tax credits					(418,321)	(73,558)
Other					(167,497)	24,868
Change in valuation allowance					5,249,972	3,680,756
Total income tax expense (benefit)	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0

INCOME TAXES - Schedule of Comp

INCOME TAXES - Schedule of Components of Company's Deferred Income Tax Assets and Liabilities (Details) - USD ($)	Dec. 31, 2023	Dec. 31, 2022
Deferred tax assets:
Net operating loss carryforward	$ 13,095,540	$ 9,469,767
Research and development credits	1,647,502	1,229,181
Capitalized pre-business expenses	2,229,904	2,563,946
Accrued expenses	124,458	26,290
Stock-based compensation	899,453	481,062
Inventory reserve	243,070	64,726
Operating lease liability	127,116	158,388
Capitalized 174 research and development costs	1,905,522	919,466
Total deferred tax assets before valuation allowance	20,272,565	14,912,826
Less valuation allowance	(19,756,671)	(14,506,698)
Total deferred tax assets	515,894	406,128
Deferred tax liabilities
Fixed assets	(390,191)	(264,377)
Right-of-use assets	(125,703)	(141,751)
Total deferred tax liabilities	(515,894)	(406,128)
Net deferred tax asset (liability)	$ 0	$ 0

INCOME TAXES - Schedule of Reco

INCOME TAXES - Schedule of Reconciliation of the Federal Income Tax Rate to the Company's Effective Tax Rate (Details)	12 Months Ended
	Dec. 31, 2023	Dec. 31, 2022
Income Tax Disclosure [Abstract]
Statutory federal income tax rate	21%	21%
State taxes, net of federal tax benefit	1.90%	5.40%
Stock-based compensation	(0.40%)	(0.70%)
General business credits	2%	0.50%
Other adjustments	0.80%	(0.20%)
Change in valuation allowance	(25.30%)	(26.00%)
Income tax provision	0%	0%

NET LOSS PER SHARE - Schedule o

NET LOSS PER SHARE - Schedule of Calculating Diluted Earnings Per Share (Details) - shares	9 Months Ended				12 Months Ended
	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023		Dec. 31, 2022
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	35,713,148		1,460,144		80,059,578		6,602,389
Stock options outstanding
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	185,642		195,656		7,547,750		3,133,270
Junior Note Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	859,315
Public Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	417,770		417,770
June 2023 Senior Note Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	335,210		335,211
Pre-Funded Warrants
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	837,116
August 2024 Warrants Issued with Junior Notes
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	19,892
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		0
Warrants to purchase Common Stock - equity classified
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount					13,408,430		2,061,545
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	6,620		23,901		888,373		542,706
If Converted Common Stock From Series A Preferred Stock [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	119,445	[1]	151,945	[1]	6,077,810	[2]	0	[2]
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	32,932,138		335,661		13,426,430		0
Convertible note derivative liability
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount					0		864,868
[1] Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 0.25 divided by $ 5.00 (as adjusted by the Reverse Stock Split), representing the maximum number of shares issuable to holders of Series A Preferred Stock. Assumes that all shares of Series A Preferred Stock are converted into Common Stock at a conversion rate equal to $ 10.00 divided by $ 5.00 , representing the maximum number of shares issuable to holders of Series A Preferred Stock.

NET LOSS PER SHARE - Schedule_2

NET LOSS PER SHARE - Schedule of Calculating Diluted Earnings Per Share (Parenthetical) (Details) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Jan. 31, 2023
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Conversion rate of preferred stock into common stock	$ 0.25		$ 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	$ 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	0.25	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	$ 5

SECURITIES PURCHASE AGREEMENT -

SECURITIES PURCHASE AGREEMENT - Additional Information (Details) - USD ($)		3 Months Ended	9 Months Ended
	Apr. 03, 2024	Mar. 31, 2024	Sep. 30, 2024
Class of Stock [Line Items]
Stock issued during period, value, new issues		$ 200,000
Investors advances for full purchase price			$ 644,936
Securities Purchase Agreement [Member]
Class of Stock [Line Items]
Share price	$ 5
Stock issued during period, value, new issues	$ 3,000,000
Issuance of Common Stock (in shares)	600,000

RESTATEMENT OF PREVIOUSLY ISS_3

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Consolidated Balance Sheet (Details) - USD ($)	Sep. 30, 2024	Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT
Current portion of convertible notes payable	$ 37,900			$ 0				$ 22,688,097
Total current liabilities	15,672,672			10,028,688				29,978,601
TOTAL LIABILITIES	20,266,885			19,217,817				30,352,508
Convertible preferred stock, $0.0001 par value; 50,000,000 shares authorized; 23,237,703 shares issued and outstanding at December 31, 2022, 3,038,905 shares issued and outstanding at March 31, 2023, 3,038,905 shares issued and outstanding at June 30, 2023, 3,038,905 shares issued and outstanding at September 30, 2023, 2,388,905 issued and outstanding at December 31, 2023	23,889,050			23,889,050	$ 30,389,050	$ 30,389,050	$ 30,389,050	4,040
Stockholders' Deficit
Accumulated deficit	(120,052,352)			(97,286,789)	(92,539,935)	(87,454,634)	(81,347,922)	(76,580,405)
Total Stockholders' Deficit	$ (36,343,647)	$ (34,841,521)	$ (37,430,270)	(32,541,859)	(34,887,317)	(30,405,449)	(29,553,930)	(17,234,376)	$ 9,584,039
Originally Reported
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT
Current portion of convertible notes payable								7,300,000
Total current liabilities								14,590,504
TOTAL LIABILITIES								14,964,411
Convertible preferred stock, $0.0001 par value; 50,000,000 shares authorized; 23,237,703 shares issued and outstanding at December 31, 2022, 3,038,905 shares issued and outstanding at March 31, 2023, 3,038,905 shares issued and outstanding at June 30, 2023, 3,038,905 shares issued and outstanding at September 30, 2023, 2,388,905 issued and outstanding at December 31, 2023				239	304	304	304	0
Stockholders' Deficit
Accumulated deficit				(81,898,692)	(77,151,838)	(72,066,537)	(65,959,825)	(61,192,308)
Total Stockholders' Deficit				(8,652,809)	(4,498,267)	(16,399)	835,120	(1,842,239)
Restatement Adjustment
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT
Current portion of convertible notes payable								15,388,097
Total current liabilities								15,388,097
TOTAL LIABILITIES								15,388,097
Convertible preferred stock, $0.0001 par value; 50,000,000 shares authorized; 23,237,703 shares issued and outstanding at December 31, 2022, 3,038,905 shares issued and outstanding at March 31, 2023, 3,038,905 shares issued and outstanding at June 30, 2023, 3,038,905 shares issued and outstanding at September 30, 2023, 2,388,905 issued and outstanding at December 31, 2023				23,888,811	30,388,746	30,388,746	30,388,746	4,040
Stockholders' Deficit
Accumulated deficit				(15,388,097)	(15,388,097)	(15,388,097)	(15,388,097)	(15,388,097)
Total Stockholders' Deficit				$ (23,889,050)	$ (30,389,050)	$ (30,389,050)	$ (30,389,050)	$ (15,392,137)

RESTATEMENT OF PREVIOUSLY ISS_4

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Consolidated Balance Sheet (Parenthetical) (Details) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Prior Period Adjustment [Abstract]
Converted perferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Converted perferred stock, shares authorized	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000
Converted perferred stock, shares issued	2,388,905	2,388,905	3,038,905	3,038,905	3,038,905	23,237,703
Converted perferred stock, shares Outstanding	2,388,905	2,388,905	3,038,905	3,038,905	3,038,905	23,237,703

RESTATEMENT OF PREVIOUSLY ISS_5

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Consolidated Statement of Operations and Comprehensive Loss (Details) - USD ($)	3 Months Ended								9 Months Ended				12 Months Ended
	Sep. 30, 2024		Jun. 30, 2024	Mar. 31, 2024	Sep. 30, 2023		Jun. 30, 2023	Mar. 31, 2023	Sep. 30, 2024		Sep. 30, 2023		Dec. 31, 2023	Dec. 31, 2022
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value of convertible notes payable													$ 0	$ (15,388,097)
Loss before provision for income taxes	$ (4,377,522)				$ (5,085,301)				$ (22,765,563)		$ (15,959,530)		(20,706,384)	(29,517,198)
Net loss and comprehensive loss	$ (4,377,522)		$ (12,687,388)	$ (5,700,653)	$ (5,085,301)		$ (6,106,712)	$ (4,767,517)	$ (22,765,563)		$ (15,959,530)		$ (20,706,384)	$ (29,517,198)
Net loss per common share, basic	$ (1.12)	[1]			$ (5.74)	[1]			$ (10.45)	[1]	$ (19.98)	[1]	$ (0.63)	$ (5.41)
Net loss per common share, diluted	$ (1.12)	[1]			$ (5.74)	[1]			$ (10.45)	[1]	$ (19.98)	[1]	$ (0.63)	$ (5.41)
Originally Reported
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value of convertible notes payable														$ 0
Loss before provision for income taxes														(14,129,101)
Net loss and comprehensive loss														$ (14,129,101)
Net loss per common share, basic														$ (2.59)
Net loss per common share, diluted														$ (2.59)
Restatement Adjustment
Error Corrections and Prior Period Adjustments Restatement [Line Items]
Change in fair value of convertible notes payable														$ (15,388,097)
Loss before provision for income taxes														(15,388,097)
Net loss and comprehensive loss														$ (15,388,097)
Net loss per common share, basic														$ (2.82)
Net loss per common share, diluted														$ (2.82)
[1] Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information.

RESTATEMENT OF PREVIOUSLY ISS_6

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Interim Condensed Consolidated Balance Sheets (Unaudited) (Details) - USD ($)	Sep. 30, 2024		Jun. 30, 2024	Mar. 31, 2024	Dec. 31, 2023		Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022	Dec. 31, 2021
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT
Convertible preferred stock	$ 23,889,050				$ 23,889,050		$ 30,389,050	$ 30,389,050	$ 30,389,050	$ 4,040
Stockholders' Deficit
Additional paid-in capital	83,708,136	[1]			64,741,241		57,652,530	57,049,097	51,790,633	59,344,952
Additional paid-in capital					64,741,241
Accumulated deficit	(120,052,352)				(97,286,789)		(92,539,935)	(87,454,634)	(81,347,922)	(76,580,405)
Total Stockholders' Deficit	$ (36,343,647)		$ (34,841,521)	$ (37,430,270)	(32,541,859)		(34,887,317)	(30,405,449)	(29,553,930)	(17,234,376)	$ 9,584,039
Originally Reported
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT
Convertible preferred stock					239		304	304	304	0
Stockholders' Deficit
Additional paid-in capital					64,744,838	[1]	72,653,179	72,049,746	66,791,282
Additional paid-in capital					73,241,955
Accumulated deficit					(81,898,692)		(77,151,838)	(72,066,537)	(65,959,825)	(61,192,308)
Total Stockholders' Deficit					(8,652,809)		(4,498,267)	(16,399)	835,120	(1,842,239)
Restatement Adjustment
LIABILITIES, CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT
Convertible preferred stock					23,888,811		30,388,746	30,388,746	30,388,746	4,040
Stockholders' Deficit
Additional paid-in capital							(15,000,649)	(15,000,649)	(15,000,649)
Additional paid-in capital					(8,500,714)
Accumulated deficit					(15,388,097)		(15,388,097)	(15,388,097)	(15,388,097)	(15,388,097)
Total Stockholders' Deficit					$ (23,889,050)		$ (30,389,050)	$ (30,389,050)	$ (30,389,050)	$ (15,392,137)
[1] Amount presented as of December 31, 2023 is adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information.

RESTATEMENT OF PREVIOUSLY ISS_7

RESTATEMENT OF PREVIOUSLY ISSUED CONSOLIDATED FINANCIAL STATEMENTS AND PREVIOUSLY ISSUED UNAUDITED INTERIM CONDENSED CONSOLIDATED FINANCIAL STATEMENTS - Interim Condensed Consolidated Balance Sheets (Unaudited) (Parenthetical) (Details) - $ / shares	Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023	Jun. 30, 2023	Mar. 31, 2023	Dec. 31, 2022
Prior Period Adjustment [Abstract]
Converted perferred stock, par value	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001	$ 0.0001
Converted perferred stock, shares authorized	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000	50,000,000
Converted perferred stock, shares issued	2,388,905	2,388,905	3,038,905	3,038,905	3,038,905	23,237,703
Converted perferred stock, shares Outstanding	2,388,905	2,388,905	3,038,905	3,038,905	3,038,905	23,237,703

SUBSEQUENT EVENTS - Additional

SUBSEQUENT EVENTS - Additional Information (Details)					3 Months Ended
	Oct. 01, 2024 USD ($) $ / shares	Jul. 23, 2024	Apr. 03, 2024 USD ($) Director $ / shares shares	Feb. 22, 2024 USD ($)	Mar. 31, 2024 USD ($)
Subsequent Event [Line Items]
Reverse stock split		0.025
Stock issued during period, value, new issues					$ 200,000
Securities Purchase Agreement [Member]
Subsequent Event [Line Items]
Share price | $ / shares			$ 5
Stock issued during period, value, new issues			$ 3,000,000
Issuance of Common Stock (in shares) | shares			600,000
Subsequent Event [Member]
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.
Subsequent Event [Member] | Master Agreement [Member]
Subsequent Event [Line Items]
Capital infusion	$ 3,000,000
Subsequent weekly capital infusions at market price	1,250,000
Additional capital infusion invested	$ 10,000,000
Debt converted | $ / shares	$ 1
Conversion price per share | $ / shares	$ 2
Cash	$ 2,200,000
Equity line of credit	$ 50,000,000
Percentage of maximum aggregate outstanding common stock	19.99%
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 will also have the right to nominate two out of seven 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%
Subsequent Event [Member] | 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] | Minimum [Member]
Subsequent Event [Line Items]
Reverse stock split				0.033

Submission

Submission	Jan. 21, 2025
Submission [Line Items]
Central Index Key	0001814215
Registrant Name	Nuburu, Inc
Registration File Number	333-281682
Form Type	S-1
Submission Type	S-1/A
Fee Exhibit Type	EX-FILING FEES
Securities 424I N/A	N/A

Offerings

Offerings - Offering: 1	Jan. 21, 2025 USD ($) shares
Offering:
Fee Previously Paid	false
Rule 457(a)	true
Security Type	Equity
Security Class Title	Common stock, par value $0.0001 per share
Amount Registered | shares	1,905,904
Proposed Maximum Offering Price per Unit	1.91
Maximum Aggregate Offering Price	$ 3,640,277
Fee Rate	0.01476%
Amount of Registration Fee	$ 537.3
Offering Note	(1) Represents up to 1,905,904 shares of Common Stock, $0.0001 par value per share (the “Common Stock”), of Nuburu Inc. (“Registrant”) that will be offered for resale by the selling stockholders pursuant to the prospectus contained in the registration statement to which this exhibit is attached. Pursuant to Rule 416 under the Securities Act of 1933, as amended (the “Securities Act”). The shares of Common Stock being registered hereunder include such indeterminate number of shares of Common Stock as may be issuable with respect to the shares of Common Stock being registered hereunder as a result of stock splits, stock dividends or similar transactions. (2) Pursuant to Rule 457(c) under the Securities Act, calculated on the basis of the average of the high and low prices per share of the Registrant’s Common Stock reported on the NYSE American on August 16, 2024, a date within five business days prior to the initial filing of the registration statement to which this exhibit is attached.

Fees Summary

Fees Summary	Jan. 21, 2025 USD ($)
Fees Summary [Line Items]
Total Offering	$ 3,640,277
Previously Paid Amount	537.3
Total Fee Amount	$ 537.3