Nuburu (BURU) S-1 6 Feb 23 IPO registration Financial data

Cover Page

Cover Page	9 Months Ended
	Sep. 30, 2022
Cover [Abstract]
Document Type	S-1
Entity Registrant Name	NUBURU, INC.
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	false

CONDENSED BALANCE SHEETS

CONDENSED BALANCE SHEETS - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Current assets:
Cash and cash equivalents	$ 4,047,780	$ 6,007,575	$ 8,394,553
Accounts receivable	743,725	223,275	53,000
Inventories, net	1,105,260	410,098	741,674
Deferred financing costs	2,834,802
Prepaid expenses and other	83,254	70,073	24,260
Total current assets	8,814,821	6,711,021	9,213,487
Property and equipment, net	3,820,026	3,980,280	4,139,740
Construction in progress	26,628		304,000
Right-of-use assets	716,507
Deposits	34,359	34,359	34,359
TOTAL ASSETS	13,412,341	10,725,660	13,691,586
Current liabilities:
Accounts payable	3,906,078	221,188	245,335
Accrued expenses	1,491,256	646,863	423,232
Operating lease liability	335,665
Contract liabilities	259,225	173,050	35,776
Convertible notes payable	5,300,000
Total current liabilities	11,292,224	1,041,101	704,343
Noncurrent liability – deferred rent		96,484	107,330
Operating lease liability, net of current portion	461,442
Total liabilities	11,753,666	1,137,585	811,673
Shareholders' equity:
Common Stock	1,076	999	994
Additional paid-in capital	58,823,330	56,646,247	50,554,228
Accumulated deficit	(57,169,771)	(47,063,207)	(37,679,232)
Total shareholders' equity	1,658,675	9,588,075	12,879,913
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	13,412,341	10,725,660	13,691,586
Tailwind Acquisition Corp [Member]
Current assets:
Cash and cash equivalents	384,522	479,694	2,245,798
Prepaid expenses	99,687	111,667	275,652
Prepaid taxes	15,400	111,667
Total current assets	499,609	591,361	2,521,450
Cash held in Trust Account	33,034,062	334,441,194	334,321,131
TOTAL ASSETS	33,533,671	335,032,555	336,842,581
Current liabilities:
Accounts payable and accrued expenses	4,639,823	3,867,106	208,129
Accrued offering costs		109,000	126,000
Income taxes payable	279,345
Total current liabilities	4,919,168	3,976,106	334,129
Convertible note – related party	600,000
Warrant liabilities	2,112,863	13,733,608	36,975,099
Deferred underwriting fee payable	11,697,550	11,697,550	11,697,550
Total liabilities	19,329,581	29,407,264	49,006,778
Commitments and Contingencies
Class A common stock subject to possible redemption		334,215,700	334,215,700
Shareholders' equity:
Preferred Stock
Accumulated deficit	(18,689,431)	(28,591,245)	(46,380,733)
Total shareholders' equity	(18,688,595)	(28,590,409)	(46,379,897)
TOTAL LIABILITIES AND SHAREHOLDERS' EQUITY (DEFICIT)	33,533,671	335,032,555	336,842,581
Class A Common stock [Member] | Tailwind Acquisition Corp [Member]
Shareholders' equity:
Common Stock
Class A Common Stock Subject to Redemption | Tailwind Acquisition Corp [Member]
Current liabilities:
Class A common stock subject to possible redemption	32,892,685	334,215,700
Class B Common Stock [Member] | Tailwind Acquisition Corp [Member]
Shareholders' equity:
Common Stock	836	836	836
Series A Preferred Stock [Member]
Shareholders' equity:
Preferred Stock	800	800	800
Series A-1 Preferred Stock [Member]
Shareholders' equity:
Preferred Stock	348	348	348
Series B Preferred Stock [Member]
Shareholders' equity:
Preferred Stock	312	312	312
Series B-1 Preferred Stock [Member]
Shareholders' equity:
Preferred Stock	2,463	2,463	$ 2,463
Series C Preferred Stock [Member]
Shareholders' equity:
Preferred Stock	$ 117	$ 113

CONDENSED BALANCE SHEETS (Paren

CONDENSED BALANCE SHEETS (Parenthetical) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	72,000,000	72,000,000
Common stock, shares authorized		70,000,000	70,000,000
Common stock, shares issued	10,770,425	9,999,051	9,949,051
Common stock, shares outstanding	10,770,425	9,999,051	9,949,051
Tailwind Acquisition Corp [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,000,000	1,000,000	1,000,000
Preferred stock, shares issued	0	0	0
Preferred stock, shares outstanding	0	0	0
Class A Common stock [Member] | Tailwind Acquisition Corp [Member]
Temporary Equity, Shares Authorized		500,000,000	500,000,000
Temporary Equity, Shares Issued		33,421,570	33,421,570
Common stock subject to possible redemption, shares		33,421,570	33,421,570
Common stock subject to possible redemption, par value		$ 10	$ 10
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	500,000,000	500,000,000	500,000,000
Common Class A Subject To Redemption | Tailwind Acquisition Corp [Member]
Temporary Equity, Shares Issued	3,232,841	33,421,570	33,421,570
Common stock subject to possible redemption, shares	3,232,841	33,421,570	33,421,570
Common stock subject to possible redemption, redemption price per share	$ 10.21	$ 10
Common Class A Not Subject To Redemption | Tailwind Acquisition Corp [Member]
Common stock, shares issued	0	0
Common stock, shares outstanding	0	0
Class B Common Stock [Member] | Tailwind Acquisition Corp [Member]
Common stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares authorized	50,000,000	50,000,000	50,000,000
Common stock, shares issued	8,355,393	8,355,393	8,355,393
Common stock, shares outstanding	8,355,393	8,355,393	8,355,393
Series A Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	12,000,000	12,000,000	12,000,000
Preferred stock, shares issued	8,000,000	8,000,000	8,000,000
Preferred stock, shares outstanding	8,000,000	8,000,000	8,000,000
Liquidation preference	$ 11,586,573	$ 11,227,559
Series A-1 Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	3,520,914	3,520,914	3,520,914
Preferred stock, shares issued	3,478,263	3,478,263	3,478,263
Preferred stock, shares outstanding	3,478,263	3,478,263	3,478,263
Liquidation preference	$ 5,609,235	$ 5,429,728
Series B Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	4,000,000	4,000,000	4,000,000
Preferred stock, shares issued	3,123,088	3,123,088	3,123,088
Preferred stock, shares outstanding	3,123,088	3,123,088	3,123,088
Liquidation preference	$ 20,311,442	$ 19,610,673
Series B-1 Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	24,625,000	24,625,000	24,625,000
Preferred stock, shares issued	24,625,000	24,625,000	24,625,000
Preferred stock, shares outstanding	24,625,000	24,625,000	24,625,000
Liquidation preference	$ 22,215,198	$ 21,331,127
Series C Preferred Stock [Member]
Preferred stock, par value (in dollars per share)	$ 0.0001	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	1,166,372	1,166,372
Preferred stock, shares authorized		1,128,594	1,128,594
Preferred stock, shares issued	1,166,372	1,128,594	0
Preferred stock, shares outstanding	1,166,372	1,128,594	0
Liquidation preference	$ 11,942,164	$ 11,303,062

CONDENSED STATEMENTS OF OPERATI

CONDENSED STATEMENTS OF OPERATIONS AND COMPREHENSIVE LOSS - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Net revenues	$ 868,153	$ 134,061		$ 1,005,528	$ 314,411	$ 376,665	$ 692,459
Cost of revenues
Materials	186,083	12,117		285,107	45,349	24,605	149,868
Direct labor	446,500	210,639		1,762,896	625,052	570,432	699,605
Direct job costs	1,166,767	(100,155)		1,488,698	139,516	822,509	1,678,554
Overhead	32,686	87,916		117,279	205,226	348,723	246,492
Total cost of revenues	1,832,036	210,517		3,653,980	1,015,143	1,766,269	2,774,519
Gross deficit	(963,883)	(76,456)		(2,648,452)	(700,732)	(1,389,604)	(2,082,060)
Operating expenses
Research and development	1,066,161	574,072		2,684,694	1,980,405	2,463,307	3,103,539
Sales and marketing	95,670	515,184		603,629	1,352,717	1,647,552	1,308,783
General and administrative	1,757,104	762,156		4,131,477	2,706,564	3,884,677	3,550,636
Total operating expenses	2,918,935	1,851,412		7,419,800	6,039,686	7,995,536	7,962,958
Loss from operations	(3,882,818)	(1,927,868)		(10,068,252)	(6,740,418)	(9,385,140)	(10,045,018)
Other income (expense)
Interest income	14,875	203		19,178	1,010	1,165	12,763
Interest expense	(55,276)			(57,490)			(1,652,959)
PPP Income							640,677
Other							20,000
Total other income (expense)	(40,401)	203		(38,312)	1,010	1,165	(979,519)
Provision for income taxes	0	0		0	0	0	0
Net Income (loss) and comprehensive loss	(3,923,219)	(1,927,665)		(10,106,564)	(6,739,408)	(9,383,975)	(11,024,537)
Net loss available to common shareholders	$ (4,726,981)	$ (2,643,230)		$ (12,491,247)	$ (8,862,769)	$ (12,240,023)	$ (13,130,590)
Basic net income (loss) per share	$ (0.44)	$ (0.26)		$ (1.19)	$ (0.89)	$ (1.23)	$ (1.32)
Diluted net income (loss) per share	$ (0.44)	$ (0.26)		$ (1.19)	$ (0.89)	$ (1.23)	$ (1.32)
Weighted average shares outstanding basic	10,744,338	9,997,421		10,518,296	9,965,351	9,973,846	9,928,478
Weighted average shares outstanding diluted	10,744,338	9,997,421		10,518,296	9,965,351	9,973,846	9,928,478
Tailwind Acquisition Corp [Member]
Operating expenses
Formation and operational costs	$ 749,880	$ 386,940	$ 387,335	$ 1,462,117	$ 4,694,296	$ 5,572,066
Loss from operations	(749,880)	(386,940)	(387,355)	(1,462,117)	(4,694,296)	(5,572,066)
Other income (expense)
Interest income	822,997	18,214	105,431	1,573,401	82,072	120,063
Transaction costs associated with the Initial Public Offering			(715,720)
Change in fair value of warrant liabilities	528,216	20,336,305	(16,902,902)	11,620,745	21,656,844	23,241,491
Total other income (expense)	1,351,213	20,354,519	(17,513,191)	13,194,146	21,738,916	23,361,554
Income before provision for income taxes	601,333	19,967,579		11,732,029	17,044,620
Provision for income taxes	(162,329)		0	(279,345)		0
Net Income (loss) and comprehensive loss	$ 439,004	$ 19,967,579	(17,900,526)	$ 11,452,684	$ 17,044,620	17,789,488
Class A Common Stock Subject to Redemption | Tailwind Acquisition Corp [Member]
Other income (expense)
Basic net income (loss) per share	$ 0.01	$ 0.48		$ 0.29	$ 0.41
Diluted net income (loss) per share	$ 0.01	$ 0.48		$ 0.29	$ 0.41
Weighted average shares outstanding basic	26,530,664	33,421,570		31,099,360	33,421,570
Weighted average shares outstanding diluted	26,530,664	33,421,570		31,099,360	33,421,570
Class A Common stock [Member] | Tailwind Acquisition Corp [Member]
Other income (expense)
Net loss available to common shareholders	$ 333,860	$ 15,974,063	$ (12,476,946)	$ 9,027,332	$ 13,635,696	$ 14,231,590
Basic net income (loss) per share	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Diluted net income (loss) per share	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Weighted average shares outstanding basic	26,530,664	33,421,570	18,333,191	31,099,360	33,421,570	33,421,570
Weighted average shares outstanding diluted	26,530,664	33,421,570	18,333,191	31,099,360	33,421,570	33,421,570
Class B Common Stock [Member] | Tailwind Acquisition Corp [Member]
Other income (expense)
Net loss available to common shareholders	$ 105,144	$ 3,993,516	$ (5,423,580)	$ 2,425,352	$ 3,408,924	$ 3,557,898
Basic net income (loss) per share	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Diluted net income (loss) per share	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Weighted average shares outstanding basic	8,355,393	8,355,393	7,969,220	8,355,393	8,355,393	8,355,393
Weighted average shares outstanding diluted	8,355,393	8,355,393	7,969,220	8,355,393	8,355,393	8,355,393

CONDENSED STATEMENTS OF SHAREHO

CONDENSED STATEMENTS OF SHAREHOLDERS' EQUITY - USD ($)	Total	Tailwind Acquisition Corp [Member]	Preferred Stock	Common Stock	Additional Paid-in Capital	Additional Paid-in Capital Tailwind Acquisition Corp [Member]	Accumulated Deficit	Accumulated Deficit Tailwind Acquisition Corp [Member]	Class A Common stock [Member] Common Stock Tailwind Acquisition Corp [Member]	Class B Common Stock [Member] Common Stock Tailwind Acquisition Corp [Member]	Series B-1 Preferred Stock [Member]	Series B-1 Preferred Stock [Member] Preferred Stock	Series B-1 Preferred Stock [Member] Additional Paid-in Capital	Series C Preferred Stock [Member]	Series C Preferred Stock [Member] Preferred Stock	Series C Preferred Stock [Member] Additional Paid-in Capital
Balance at the beginning at Dec. 31, 2019	$ 4,011,891		$ 1,460	$ 991	$ 30,664,135		$ (26,654,695)
Balance at the beginning (in shares) at Dec. 31, 2019			14,601,351	9,914,885
Issuance of stock											$ 19,700,000	$ 2,463	$ 19,697,537
Issuance of stock (in shares)												24,625,000
Issuance of common stock – options exercised	5,550			$ 3	5,547
Issuance of common stock – options exercised (in shares)				34,166
Share based compensation	187,009				187,009
Net income (loss)	(11,024,537)						(11,024,537)
Balance at the ending at Dec. 31, 2020	12,879,913	$ (46,379,897)	$ 3,923	$ 994	50,554,228		(37,679,232)	$ (46,380,733)		$ 836
Balance at the ending (in shares) at Dec. 31, 2020			39,226,351	9,949,051						8,355,393
Balance at the beginning at May. 28, 2020		0				$ 0		0	$ 0	$ 0
Balance at the beginning (in shares) at May. 28, 2020									0	0
Issuance of stock		25,000				24,137				$ 863
Issuance of stock (in shares)										8,625,000
Cash proceeds received in excess of fair value of Private Placement Warrants		2,328,000				2,328,000
Accretion to common stock subject to redemption amount		(30,832,371)				$ (2,352,137)		(28,480,234)
Forfeiture of Founder Shares								27		$ (27)
Forfeiture of Founder Shares (in shares)										(269,607)
Net income (loss)		(17,900,526)						(17,900,526)
Balance at the ending at Dec. 31, 2020	12,879,913	(46,379,897)	$ 3,923	$ 994	50,554,228		(37,679,232)	(46,380,733)		$ 836
Balance at the ending (in shares) at Dec. 31, 2020			39,226,351	9,949,051						8,355,393
Share based compensation	28,947				28,947
Net income (loss)	(2,359,503)	7,282,560					(2,359,503)	7,282,560
Balance at the ending at Mar. 31, 2021	10,549,357	(39,097,337)	$ 3,923	$ 994	50,583,175		(40,038,735)	(39,098,173)		$ 836
Balance at the ending (in shares) at Mar. 31, 2021			39,226,351	9,949,051						8,355,393
Balance at the beginning at Dec. 31, 2020	12,879,913	(46,379,897)	$ 3,923	$ 994	50,554,228		(37,679,232)	(46,380,733)		$ 836
Balance at the beginning (in shares) at Dec. 31, 2020			39,226,351	9,949,051						8,355,393
Net income (loss)	(6,739,408)	17,044,620
Balance at the ending at Sep. 30, 2021	6,499,912	(29,335,277)	$ 3,923	$ 999	50,913,630		(44,418,640)	(29,336,113)		$ 836
Balance at the ending (in shares) at Sep. 30, 2021			39,226,351	9,999,051						8,355,393
Balance at the beginning at Dec. 31, 2020	12,879,913	(46,379,897)	$ 3,923	$ 994	50,554,228		(37,679,232)	(46,380,733)		$ 836
Balance at the beginning (in shares) at Dec. 31, 2020			39,226,351	9,949,051						8,355,393
Issuance of stock														$ 5,642,970	$ 113	$ 5,642,857
Issuance of stock (in shares)															1,128,594
Issuance of common stock – options exercised	7,800			$ 5	7,795
Issuance of common stock – options exercised (in shares)				50,000
Share based compensation	441,367				441,367
Net income (loss)	(9,383,975)	17,789,488					(9,383,975)	17,789,488
Balance at the ending at Dec. 31, 2021	9,588,075	(28,590,409)	$ 4,036	$ 999	56,646,247		(47,063,207)	(28,591,245)		$ 836
Balance at the ending (in shares) at Dec. 31, 2021			40,354,945	9,999,051						8,355,393
Balance at the beginning at Mar. 31, 2021	10,549,357	(39,097,337)	$ 3,923	$ 994	50,583,175		(40,038,735)	(39,098,173)		$ 836
Balance at the beginning (in shares) at Mar. 31, 2021			39,226,351	9,949,051						8,355,393
Share based compensation	224,237				224,237
Net income (loss)	(2,452,240)	(10,205,519)					(2,452,240)	(10,205,519)
Balance at the ending at Jun. 30, 2021	8,321,354	(49,302,856)	$ 3,923	$ 994	50,807,412		(42,490,975)	(49,303,692)		$ 836
Balance at the ending (in shares) at Jun. 30, 2021			39,226,351	9,949,051						8,355,393
Issuance of common stock – options exercised	7,800			$ 5	7,795
Issuance of common stock – options exercised (in shares)				50,000
Share based compensation	98,423				98,423
Net income (loss)	(1,927,665)	19,967,579					(1,927,665)	19,967,579
Balance at the ending at Sep. 30, 2021	6,499,912	(29,335,277)	$ 3,923	$ 999	50,913,630		(44,418,640)	(29,336,113)		$ 836
Balance at the ending (in shares) at Sep. 30, 2021			39,226,351	9,999,051						8,355,393
Balance at the beginning at Dec. 31, 2021	9,588,075	(28,590,409)	$ 4,036	$ 999	56,646,247		(47,063,207)	(28,591,245)		$ 836
Balance at the beginning (in shares) at Dec. 31, 2021			40,354,945	9,999,051						8,355,393
Issuance of stock														$ 188,890	$ 4	$ 188,886
Issuance of stock (in shares)															37,778
Issuance of common stock – options exercised	107,860			$ 72	107,788
Issuance of common stock – options exercised (in shares)				718,666
Share based compensation	69,455				69,455
Net income (loss)	(2,287,794)	9,161,468					(2,287,794)	9,161,468
Balance at the ending at Mar. 31, 2022	7,666,486	(19,428,941)	$ 4,040	$ 1,071	57,012,376		(49,351,001)	(19,429,777)		$ 836
Balance at the ending (in shares) at Mar. 31, 2022			40,392,723	10,717,717						8,355,393
Balance at the beginning at Dec. 31, 2021	9,588,075	(28,590,409)	$ 4,036	$ 999	56,646,247		(47,063,207)	(28,591,245)		$ 836
Balance at the beginning (in shares) at Dec. 31, 2021			40,354,945	9,999,051						8,355,393
Net income (loss)	(10,106,564)	11,452,684
Balance at the ending at Sep. 30, 2022	1,658,675	(18,688,595)	$ 4,040	$ 1,076	58,823,330		(57,169,771)	(18,689,431)		$ 836
Balance at the ending (in shares) at Sep. 30, 2022			40,392,723	10,770,425						8,355,393
Balance at the beginning at Mar. 31, 2022	7,666,486	(19,428,941)	$ 4,040	$ 1,071	57,012,376		(49,351,001)	(19,429,777)		$ 836
Balance at the beginning (in shares) at Mar. 31, 2022			40,392,723	10,717,717						8,355,393
Issuance of common stock – options exercised	6,066				6,066
Issuance of common stock – options exercised (in shares)				2,708
Share based compensation	1,197,233				1,197,233
Accretion to common stock subject to redemption amount		(440,203)						(440,203)
Net income (loss)	(3,895,551)	1,852,212					(3,895,551)	1,852,212
Balance at the ending at Jun. 30, 2022	4,974,234	(18,016,932)	$ 4,040	$ 1,071	58,215,675		(53,246,552)	(18,017,768)		$ 836
Balance at the ending (in shares) at Jun. 30, 2022			40,392,723	10,720,425						8,355,393
Issuance of common stock – options exercised	7,500			$ 5	7,495
Issuance of common stock – options exercised (in shares)				50,000
Share based compensation	600,160				600,160
Accretion to common stock subject to redemption amount		(1,110,667)						(1,110,667)
Net income (loss)	(3,923,219)	439,004					(3,923,219)	439,004
Balance at the ending at Sep. 30, 2022	$ 1,658,675	$ (18,688,595)	$ 4,040	$ 1,076	$ 58,823,330		$ (57,169,771)	$ (18,689,431)		$ 836
Balance at the ending (in shares) at Sep. 30, 2022			40,392,723	10,770,425						8,355,393

CONDENSED STATEMENTS OF CASH FL

CONDENSED STATEMENTS OF CASH FLOWS - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Cash flows from operating activities
Net income (loss)				$ (10,106,564)	$ (6,739,408)	$ (9,383,975)	$ (11,024,537)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Depreciation and amortization	$ 99,897	$ 137,980		380,539	407,716	546,944	478,502
Share based compensation expense				1,866,848	351,607	441,367	187,009
Loss on disposal of property and equipment					114,781	147,469	563,733
Write-down of inventory	0	0		51,034	0	0	572,928
Provision for obsolete inventory						566,079	429,707
Amortization of discount on debt							1,314,301
Interest earned on marketable securities held in Trust Account	(14,875)	(203)		(19,178)	(1,010)	(1,165)	(12,763)
Excess and obsolete inventory reserve adjustments				269,893	572,928
Inventory lower of cost and net realizable value adjustments				(548,190)
Changes in operating assets and liabilities:
Inventories				(381,503)	(666,297)	(234,503)	(534,353)
Accounts Receivable				(520,450)	(101,107)	(170,275)	(53,000)
Prepaid expenses and other				(13,181)	(43,980)	(45,813)	21,088
Operating lease right-of-use asset				218,076
Accounts payable				1,107,378	(47,645)	(24,147)	(295,131)
Accrued interest							(351,342)
Accrued expenses				587,103	125,122	223,631	249,718
Contract liabilities				86,175	60,825	137,274	35,776
Operating lease liability				(233,960)
Deferred rent					(8,695)	(10,846)	(515)
Net cash used in operating activities				(7,287,836)	(5,974,153)	(7,806,795)	(8,406,116)
Cash flows from investing activities
Proceeds from the sale of property and equipment					88,200	195,492
Purchases of property and equipment				(282,275)	(315,560)	(426,445)	(866,244)
Net cash used in investing activities				(282,275)	(227,360)	(230,953)	(866,244)
Cash flows from financing activities
Proceeds from issuance of convertible promissory note				5,300,000
Principal payments on note payable, related party							(7,000,000)
Proceeds from issuance of common stock – options exercised				121,426	7,800	7,800	5,550
Proceeds from issuance of preferred stock				188,890		5,642,970	19,700,000
Net cash provided by financing activities				5,610,316	7,800	5,650,770	12,705,550
Net decrease in cash and cash equivalents				(1,959,795)	(6,193,713)	(2,386,978)	3,433,190
Cash and cash equivalents, beginning of period				6,007,575	8,394,553	8,394,553	4,961,363
Cash and cash equivalents, end of period	4,047,780	2,200,840	$ 8,394,553	4,047,780	2,200,840	6,007,575	8,394,553
Supplemental non-cash flow investing and financing activities:
Cash paid during the year for interest							700,000
Right-of-use asset obtained in exchange for new operating lease liability				934,583
Deferred financing costs included in accounts payable and accrued expenses				2,834,802
Tailwind Acquisition Corp [Member]
Cash flows from operating activities
Net income (loss)			(17,900,526)	11,452,684	17,044,620	17,789,488
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Interest earned on marketable securities held in Trust Account	(822,997)	(18,214)	(105,431)	(1,573,401)	(82,072)	(120,063)
Change in fair value of warrant liabilities	(528,216)	(20,336,305)	16,902,902	(11,620,745)	(21,656,844)	(23,241,491)
Transaction costs associated with the Initial Public Offering			715,720
Changes in operating assets and liabilities:
Prepaid expenses			(275,652)	11,980	100,860	163,985
Prepaid taxes				(15,400)
Accounts payable and accrued expenses			208,129	663,717	3,058,075	3,658,977
Income tax payable				279,345
Net cash used in operating activities			(454,858)	(801,820)	(1,535,361)	(1,749,104)
Cash flows from investing activities
Investment of cash into Trust Account			(334,215,700)	(600,000)
Cash withdrawn from Trust Account in connection with redemption				302,873,885
Cash withdrawn from Trust Account to pay franchise and income taxes				706,648
Net cash used in investing activities			(334,215,700)	302,980,533
Cash flows from financing activities
Proceeds from issuance of Class B common stock to Sponsor			25,000
Proceeds from sale of Units, net of underwriting discounts paid			327,531,386
Proceeds from sale of Private Placement Warrants			9,700,000
Proceeds from convertible promissory note – related party				600,000
Principal payments on note payable, related party			(52,250)
Redemption of Class A common stock				(302,873,885)
Payment of offering costs			(287,780)		(17,000)	(17,000)
Net cash provided by financing activities			336,916,356	(302,273,885)	(17,000)	(17,000)
Net decrease in cash and cash equivalents			2,245,798	(95,172)	(1,552,361)	(1,776,104)
Cash and cash equivalents, beginning of period				479,694	2,245,798	2,245,798
Cash and cash equivalents, end of period	$ 384,522	$ 693,437	2,245,798	$ 384,522	$ 693,437	$ 479,694	$ 2,245,798
Non-cash investing and financing activities:
Accretion to Class A common stock subject to redemption value			30,832,371
Offering costs included in accrued offering costs			126,000
Offering costs paid through promissory note			52,250
Deferred underwriting fee payable			$ 11,697,550

DESCRIPTION OF ORGANIZATION AND

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Tailwind Acquisition Corp.
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Tailwind Acquisition Corp. (the “Company”) was incorporated in Delaware on May 29, 2020. The Company was formed for the purpose of entering into a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company has one subsidiary, Compass Merger Sub Inc., a direct, wholly owned subsidiary of the Company incorporated in Delaware on February 17, 2021 (“Merger Sub”) (see Note 6). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of September 30, 2022, the Company had not commenced any operations. All activity for the period from May 29, 2020 (inception) through September 30, 2022 relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which is described below, and identifying a target company for a Business Combination, in particular, activities in connection with the potential acquisition of Nuburu (see Note 6). The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company generates non-operating The registration statement for the Company’s Initial Public Offering was declared effective on September 3, 2020. On September 9, 2020, the Company consummated the Initial Public Offering of 33,421,570 units (the “Units” and, with respect to the Class A common stock included in the Units sold, the “Public Shares”), which includes the partial exercise by the underwriter of its over-allotment option in the amount of 3,421,570 Units, at $10.00 per Unit, generating gross proceeds of $334,215,700, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 9,700,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to Tailwind Sponsor LLC (the “Sponsor”), generating gross proceeds of $9,700,000, which is described in Note 4. Transaction costs amounted to $18,847,894, consisting of $6,684,314 in cash underwriting fees, $11,697,550 of deferred underwriting fees and $466,030 of other offering costs. Following the closing of the Initial Public Offering on September 9, 2020, an amount of $334,215,700 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”) located in the United States and until September 2, 2022, was invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting certain conditions of Rule 2a-7 non-interest The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination with one or more operating businesses or assets that together have an aggregate fair market value equal to at least 80% of the net assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on the income earned on the Trust Account) at the time of the Company’s signing a definitive agreement in connection with its initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires an interest in the target business or assets sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will only proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 either prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by applicable law or stock exchange rules and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by applicable law or stock exchange rules, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 5), and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction or do not vote at all. Notwithstanding the above, if the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Exchange Act), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to its Founder Shares and Public Shares held by it in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemption in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to stockholders’ rights or pre-initial The Company initially had until September 9, 2022 to complete a Business Combination (the “Combination Period”). As disclosed in the definitive proxy statement filed by the Company with the SEC on August 18, 2022, as supplemented (the “Proxy Statement”), relating to the special meeting of stockholders (the “Extension Meeting”), the Sponsor agreed that if the Extension Amendment Proposal (as defined below) was approved, it or one or more of its affiliates, members or third-party designees (the “Lender”) would contribute to the Company as a loan $600,000 to be deposited into the trust account established in connection with the Company’s initial public offering. In addition, in the event the Company does not consummate an initial business combination by the Charter Extension Date (as defined below), the Lender would contribute to the Company as a loan up to $150,000 in two equal installments to be deposited into the Trust Account for each of two one-month In connection with the vote to approve the Charter Amendment, the holders of 30,188,729 shares of Class A common stock of the Company properly exercised their right to redeem their shares for cash at a redemption price of approximately $10.03 per share, for an aggregate redemption amount of $302,873,885. If the Company is unable to complete a Business Combination by the Charter Extension Date, as extended in accordance with the Charter Amendment, if applicable, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten per-share the Company to pay its tax obligations (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The Sponsor has agreed to waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor acquires Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriter has agreed to waive its rights to the deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (1) $10.00 per Public Share or (2) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay franchise and income taxes. This liability will not apply with respect to claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Liquidity and Going Concern As of September 30, 2022, the Company has $384,522 in its operating bank accounts and a working capital deficit of $4,278,182. On September 9, 2022, the Company issued an unsecured promissory note in the principal amount of up to $600,000 to the Sponsor. The Company may request an additional aggregate amount of up to $150,000, which may be drawn down in two equal tranches. The Note does not bear interest and matures upon closing of the Company’s initial business combination. In the event that the Company does not consummate a business combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. The proceeds of the Note have been deposited in the Trust Account in connection with the Charter Amendment. The Note may be converted, in whole or in part, at the option of the Lender into warrants of the Company at a price of $1.00 per warrant, which warrants will be identical to the private placement warrants issued to the Sponsor at the time of the initial public offering of the Company. As of September 30, 2022, there is $600,000 outstanding under the Note. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. On March 1, 2021, Tailwind entered into a business combination agreement with Merger Sub, QOMPLX and the QOMPLX Stockholder Representative. On August 17, 2021, the Company and QOMPLX terminated the business combination agreement in a mutual decision not to pursue the QOMPLX Business Combination. On August 5, 2022, Tailwind entered into a Merger Agreement, by and among the company, Merger Sub, and Nuburu. See Note 6 below for a description of the Merger Agreement and the transactions contemplated thereby. The Company will need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, suspending the pursuit of a Business Combination. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. As a result of the above, in connection with the Company’s assessment of going concern considerations in accordance with FASB’s Accounting Standards Update (“ASU”) 2014-15,	NOTE 1. DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS Tailwind Acquisition Corp. (the “Company”) was incorporated in Delaware on May 29, 2020. The Company was formed for the purpose of entering into a merger, capital stock exchange, asset acquisition, stock purchase, reorganization or similar business combination with one or more businesses (the “Business Combination”). The Company has one subsidiary, Compass Merger Sub Inc., a direct, wholly owned subsidiary of the Company incorporated in Delaware on February 17, 2021 (“Merger Sub”) (see Note 6). The Company is not limited to a particular industry or sector for purposes of consummating a Business Combination. The Company is an early stage and emerging growth company and, as such, the Company is subject to all of the risks associated with early stage and emerging growth companies. As of December 31, 2021, the Company had not commenced any operations. All activity for the period from May 29, 2020 (inception) through December 31, 2021 relates to the Company’s formation, the initial public offering (“Initial Public Offering”), which is described below, and identifying a target company for a Business Combination. The Company will not generate any operating revenues until after the completion of a Business Combination, at the earliest. The Company generates non-operating The registration statement for the Company’s Initial Public Offering was declared effective on September 3, 2020. On September 9, 2020 the Company consummated the Initial Public Offering of 33,421,570 units (the “Units” and, with respect to the Class A common stock included in the Units sold, the “Public Shares”), which includes the partial exercise by the underwriter of its over-allotment option in the amount of 3,421,570 Units, at $10.00 per Unit, generating gross proceeds of $334,215,700, which is described in Note 3. Simultaneously with the closing of the Initial Public Offering, the Company consummated the sale of 9,700,000 warrants (the “Private Placement Warrants”) at a price of $1.00 per Private Placement Warrant in a private placement to Tailwind Sponsor LLC (the “Sponsor”), generating gross proceeds of $9,700,000, which is described in Note 4. Transaction costs amounted to $18,847,894, consisting of $6,684,314 in cash underwriting fees, net of reimbursement, $11,697,550 of deferred underwriting fees and $466,030 of other offering costs. Following the closing of the Initial Public Offering on September 9, 2020, an amount of $334,215,700 ($10.00 per Unit) from the net proceeds of the sale of the Units in the Initial Public Offering and the sale of the Private Placement Warrants was placed in a trust account (the “Trust Account”) located in the United States and is invested only in U.S. government securities, within the meaning set forth in Section 2(a)(16) of the Investment Company Act of 1940, as amended (the “Investment Company Act”), with a maturity of 185 days or less or in any open-ended investment company that holds itself out as a money market fund selected by the Company meeting certain conditions of Rule 2a-7 The Company’s management has broad discretion with respect to the specific application of the net proceeds of the Initial Public Offering and the sale of the Private Placement Warrants, although substantially all of the net proceeds are intended to be applied generally toward consummating a Business Combination. There is no assurance that the Company will be able to complete a Business Combination successfully. The Company must complete a Business Combination with one or more operating businesses or assets that together have an aggregate fair market value equal to at least 80% of the net assets held in the Trust Account (excluding the deferred underwriting commissions and taxes payable on the income earned on the Trust Account) at the time of the Company’s signing a definitive agreement in connection with its initial Business Combination. The Company will only complete a Business Combination if the post-transaction company owns or acquires 50% or more of the outstanding voting securities of the target or otherwise acquires an interest in the target business or assets sufficient for it not to be required to register as an investment company under the Investment Company Act. The Company will provide its holders of the outstanding Public Shares (the “public stockholders”) with the opportunity to redeem all or a portion of their Public Shares upon the completion of a Business Combination either (i) in connection with a stockholder meeting called to approve the Business Combination or (ii) by means of a tender offer. The decision as to whether the Company will seek stockholder approval of a Business Combination or conduct a tender offer will be made by the Company. The public stockholders will be entitled to redeem their Public Shares for a pro rata portion of the amount then in the Trust Account (initially anticipated to be $10.00 per Public Share, plus any pro rata interest earned on the funds held in the Trust Account and not previously released to the Company to pay its tax obligations). There will be no redemption rights upon the completion of a Business Combination with respect to the Company’s warrants. The Company will only proceed with a Business Combination if the Company has net tangible assets of at least $5,000,001 either prior to or upon such consummation of a Business Combination and, if the Company seeks stockholder approval, a majority of the shares voted are voted in favor of the Business Combination. If a stockholder vote is not required by applicable law or stock exchange rules and the Company does not decide to hold a stockholder vote for business or other reasons, the Company will, pursuant to its Amended and Restated Certificate of Incorporation (the “Amended and Restated Certificate of Incorporation”), conduct the redemptions pursuant to the tender offer rules of the U.S. Securities and Exchange Commission (“SEC”) and file tender offer documents with the SEC prior to completing a Business Combination. If, however, stockholder approval of the transaction is required by applicable law or stock exchange rules, or the Company decides to obtain stockholder approval for business or other reasons, the Company will offer to redeem shares in conjunction with a proxy solicitation pursuant to the proxy rules and not pursuant to the tender offer rules. If the Company seeks stockholder approval in connection with a Business Combination, the Sponsor has agreed to vote its Founder Shares (as defined in Note 4), and any Public Shares purchased during or after the Initial Public Offering in favor of approving a Business Combination. Additionally, each public stockholder may elect to redeem their Public Shares irrespective of whether they vote for or against the proposed transaction or do not vote at all. Notwithstanding the above, if the Company seeks stockholder approval of a Business Combination and it does not conduct redemptions pursuant to the tender offer rules, the Amended and Restated Certificate of Incorporation provides that a public stockholder, together with any affiliate of such stockholder or any other person with whom such stockholder is acting in concert or as a “group” (as defined under Section 13 of the Exchange Act), will be restricted from redeeming its shares with respect to more than an aggregate of 15% or more of the Public Shares, without the prior consent of the Company. The Sponsor has agreed (a) to waive its redemption rights with respect to its Founder Shares and Public Shares held by it in connection with the completion of a Business Combination and (b) not to propose an amendment to the Amended and Restated Certificate of Incorporation (i) to modify the substance or timing of the Company’s obligation to allow redemption in connection with the Company’s initial Business Combination or to redeem 100% of its Public Shares if the Company does not complete a Business Combination or (ii) with respect to any other provision relating to stockholders’ rights or pre-initial The Company will have until September 9, 2022 to complete a Business Combination (the “Combination Period”). If the Company is unable to complete a Business Combination within the Combination Period, the Company will (i) cease all operations except for the purpose of winding up, (ii) as promptly as reasonably possible but not more than ten per-share held in the Trust Account and not previously released to the Company to pay its tax obligations (less up to $100,000 of interest to pay dissolution expenses), divided by the number of then outstanding Public Shares, which redemption will completely extinguish public stockholders’ rights as stockholders (including the right to receive further liquidating distributions, if any), and (iii) as promptly as reasonably possible following such redemption, subject to the approval of the Company’s remaining stockholders and the Company’s board of directors, dissolve and liquidate, subject in each case to the Company’s obligations under Delaware law to provide for claims of creditors and the requirements of other applicable law. There will be no redemption rights or liquidating distributions with respect to the Company’s warrants, which will expire worthless if the Company fails to complete a Business Combination within the Combination Period. The Sponsor has agreed to waive its liquidation rights with respect to the Founder Shares if the Company fails to complete a Business Combination within the Combination Period. However, if the Sponsor acquires Public Shares in or after the Initial Public Offering, such Public Shares will be entitled to liquidating distributions from the Trust Account if the Company fails to complete a Business Combination within the Combination Period. The underwriter has agreed to waive its rights to the deferred underwriting commission (see Note 6) held in the Trust Account in the event the Company does not complete a Business Combination within the Combination Period and, in such event, such amounts will be included with the other funds held in the Trust Account that will be available to fund the redemption of the Public Shares. In the event of such distribution, it is possible that the per share value of the assets remaining available for distribution will be less than the Initial Public Offering price per Unit ($10.00). In order to protect the amounts held in the Trust Account, the Sponsor has agreed to be liable to the Company if and to the extent any claims by a third party for services rendered or products sold to the Company, or a prospective target business with which the Company has discussed entering into a transaction agreement, reduce the amount of funds in the Trust Account to below (1) $10.00 per Public Share or (2) such lesser amount per Public Share held in the Trust Account as of the date of the liquidation of the Trust Account due to reductions in the value of the trust assets, in each case net of the interest which may be withdrawn to pay franchise and income taxes. This liability will not apply with respect to claims by a third party who executed a waiver of any and all rights to seek access to the Trust Account and except as to any claims under the Company’s indemnity of the underwriter of the Initial Public Offering against certain liabilities, including liabilities under the Securities. Moreover, in the event that an executed waiver is deemed to be unenforceable against a third party, the Sponsor will not be responsible to the extent of any liability for such third-party claims. The Company will seek to reduce the possibility that the Sponsor will have to indemnify the Trust Account due to claims of creditors by endeavoring to have all vendors, service providers (except the Company’s independent registered public accounting firm), prospective target businesses and other entities with which the Company does business, execute agreements with the Company waiving any right, title, interest or claim of any kind in or to monies held in the Trust Account. Going Concern and Liquidity As of December 31, 2021, the Company has $479,694 in its operating bank accounts and a working capital deficit of $3,279,558. Until the consummation of a Business Combination, the Company will be using the funds not held in the Trust Account for identifying and evaluating prospective acquisition candidates, performing due diligence on prospective target businesses, paying for travel expenditures, selecting the target business to acquire, and structuring, negotiating and consummating the Business Combination. The Company will need to raise additional capital through loans or additional investments from its Sponsor, stockholders, officers, directors, or third parties. The Company’s officers, directors and Sponsor may, but are not obligated to, loan the Company funds, from time to time or at any time, in whatever amount they deem reasonable in their sole discretion, to meet the Company’s working capital needs. Accordingly, the Company may not be able to obtain additional financing. If the Company is unable to raise additional capital, it may be required to take additional measures to conserve liquidity, which could include, but not necessarily be limited to, suspending the pursuit of a Business Combination. The Company cannot provide any assurance that new financing will be available to it on commercially acceptable terms, if at all. As a result of the above, in connection with the Company’s assessment of going concern considerations in accordance with FASB’s Accounting Standards Update (“ASU”) 2014-15,

NATURE OF OPERATIONS AND SUMMAR

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Nature of Operations and Summary of Significant Accounting Policies	Note 1: Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Nuburu, Inc. (“Nuburu” or the “Company”) is a Delaware corporation, located in Centennial, Colorado. The Company was formed on January 8, 2015 and filed a restated certificate with Delaware on March 21, 2015. Nuburu is developing high power, precision “blue light engine” lasers for the metal processing and 3D printing industries. Basis of Presentation, Going Concern and Management’s Liquidity Plans The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. At September 30, 2022, the Company has an accumulated deficit of $57,169,771 and negative working capital of $2,477,403. During the nine months ended September 30, 2022, the Company sustained a net loss of $10,106,564 and used net cash in operating activities of $7,287,836 and, as of September 30, 2022, has cash and cash equivalents on hand of $4,047,780, which factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s inability to continue as a going concern may potentially affect the Company’s rights and obligations under its issued and outstanding convertible notes. The Company plans to finance its operations with proceeds from the 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. The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty. Effective January 1, 2022, the Company adopted the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, or Topic 842, Leases, by using the modified retrospective method. The adoption of Topic 842 has no impact on the Company’s prior period financial statements. Results for reporting periods beginning January 1, 2022 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company’s historic accounting under ASC 840, Leases. For more information on the impact of adoption and the disclosures required by the new standard, refer to Note 6, Commitments and Contingencies. Significant Accounting Policies The significant accounting policies used in preparation of these condensed financial statements are disclosed in the notes to financial statements for the fiscal year ended December 31, 2021 issued on March 25, 2022, and have not changed significantly since those financial statements were issued, except for the January 1, 2022 adoption of the new accounting guidance Topic 842, Leases. Refer to the Recently Adopted Accounting Pronouncements below and to Note 6, Commitments and Contingencies for further information and related disclosures. Recent Accounting Pronouncements In September 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016-13, Financial Instruments — Credit Losses 2016-13”). defined by the SEC, ASU 2016-13 2016-13 In August 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470- — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. 470-20, ASU 2020-06 if-converted 2020-06 Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, 2017-13, 2018-01, 2018-11, 2018-20, 2019-01, 2019-10, 2020-02, 2020-05, 2021-05, 2021-09 right-of-use 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 In determining the present value of lease payments, the Company uses the rate implicit in the lease or when such rate is not readily available, the Company utilizes its incremental borrowing rate based on the information available at the lease commencement date. Lease expense is recognized on a straight-line basis over the expected lease term. In determining the expected lease term, the Company may include options to extend or terminate the lease when it is reasonably certain that it will exercise any such option. For more information on the impact of adoption and the disclosures required by the new standard, refer to Note 6, Commitments and Contingencies.	Note 1: Nature of Operations and Summary of Significant Accounting Policies Nature of Operations Nuburu, Inc. (the “Company”) is a Delaware corporation, located in Centennial, Colorado. The Company was formed on January 8, 2015 and filed a restated certificate with Delaware on March 21, 2015. Nuburu is developing high power, precision “blue light engine” lasers for the metal processing and 3D printing industries. Basis of Presentation, Going Concern and Management’s Liquidity Plans The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. At December 31, 2021, the Company has an accumulated deficit of $47,063,207. In addition, the Company sustained a net loss of $9,383,975 and used net cash in operating activities of $7,806,795 for the year ended December 31, 2021 and has cash on hand of $6,007,575, which factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company plans to finance its operations with proceeds from the 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. The financial statements do not include any adjustments relating to the recovery and classification of asset amounts or the amounts and classification of recorded liabilities that might be necessary should the Company be unable to continue as a going concern. Use of Estimates The preparation of the accompanying financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates and assumptions made by management include, but are not limited to, the Company’s inventory reserve and valuation of options and warrants issued. Actual results could differ from these 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. At December 31, 2021 and 2020, all of the cash on hand was considered cash equivalents. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheets, primarily due to their short-term nature. Accounts Receivable Accounts receivables consist of uncollateralized obligations due from customers under normal trade terms. The carrying value of the receivables, net of the allowance for doubtful accounts, represents their estimated net realizable value. The allowance for doubtful accounts is estimated by management based on the nature and the age of outstanding receivables, historical collection experience and existing 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. An allowance for doubtful accounts was not considered necessary by management at December 31, 2021 and 2020. Inventories, net All inventories are stated at the lower of cost determined on the first-in, first-out During 2020, the Company wrote down inventory of $572,928 related to its lower of cost or net realizable value analysis. No such adjustment existed during the year ended December 31, 2021. Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization of property and equipment on the 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 life of lease or 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 Years Computer equipment 5 Office furniture and equipment 7 Leasehold improvements Lease term or useful life, Machinery and equipment 10 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. No impairment loss was recognized for the years ended December 31, 2021 or 2020. Deferred Rent Rent expense on non-cancelable non-cancelable between rent expense and rent paid is accounted for as deferred rent and is amortized to rent expense over the lease term. At December 31, 2021 and 2020, the Company has recognized deferred rent of $96,484 and $107,330, respectively. Tenant improvement allowances received from landlords on operating leases are recognized as leasehold improvements and a tenant improvement liability. The leasehold improvements are amortized over the lease term and the tenant improvement liability is accreted on a straight-line basis over the lease term as a reduction in rent expense. The tenant improvement liability is included in the deferred rent liability on the balance sheets. Revenue Recognition The Company’s primary business activity involves sales and installation services of high powered lasers. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S dollars. In 2020, the Company adopted Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (ASC 606) In order to determine revenue recognition for arrangements that the Company determines are within the scope of the new revenue recognition standard, the Company performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that they will collect the consideration they are entitled to in exchange for the goods or services they transfer to the customer. At contract inception, the Company assesses the goods or services promised within each contract and determines the performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes revenue for the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Determining the method and amount of revenue to recognize requires the Company to make judgments and estimates which include determining whether the performance obligation is satisfied over time or at a point in time, the selection of method to measure progress towards completion, and determining if the contract includes any variable consideration or material right elements. The Company’s primary performance obligations include product sales and installation services. Revenue for product sales is recognized when the customer obtains control of the product, which occurs at a point in time, and may be upon shipment or upon delivery based on the contractual shipping terms of a contract. Revenue for installation services is recognized over time, as the service is rendered. For this performance obligation, the Company has a right to consideration from customers that corresponds directly with the value to the customers of the Company’s performance completed to date, and as such, the Company recognizes revenue in the amount to which it has a right to invoice the customer. Typically, invoices are issued upon shipment or completion of services, which varies based on the product and service duration. The Company allocates the transaction price based on the estimated relative standalone selling prices of the promised products or services underlying each performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions; the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved standard pricing related to the performance obligations. Special consideration is given to change orders. A change order will be treated as a separate contract if the additional goods or services are distinct. The payment terms and conditions in customer contracts vary. However, the Company typically does not have contracts with customers in which payment terms are greater than 90 days. As such, the Company does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays, is one year or less. Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of December 31, 2021 and 2020, were as follows: Accounts Contract January 1, 2020 $ — $ — December 31, 2020 $ 53,000 $ 35,776 December 31, 2021 $ 223,275 $ 173,050 In 2021, the Company recognized $35,776 in revenue that was included in the beginning of year contract liabilities when the Company satisfied the associated performance obligations during 2021. 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 revenues. Revenue received from shipping and handling fees is reflected in net revenues. 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, The Company has determined that the nature, amount, timing, and uncertainty of revenue and cash flow are most significantly affected by their customer concentration, changes in technology, and adverse changes in the economy that may have an adverse impact on the ability of customers to contract with and pay the Company. Revenues from contracts with customers are disaggregated as follows: Years Ended December 31, 2021 2020 Revenues recognized at a point in time $ 365,889 $ 669,537 Revenues recognized over time 10,776 22,922 Total $ 376,665 $ 692,459 Income Taxes Income taxes are accounted for in accordance with the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes 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 the 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 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 the 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, 2021 and December 31, 2020, 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 10). 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 adjustment to the financial statements to comply with the provisions of this guidance. As there were no uncertain tax positions as of December 31, 2021 and 2020, no interest or penalties were recorded to operating expense. 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 and employee compensation associated with the manufacturing of our high powered lasers. Product cost also includes lower of cost or net realizable value inventory, or LCNRV, adjustments if the carrying value of the inventory is greater than its net realizable. Research and Development Research and development consists of costs primarily of compensation and related costs for personnel, including stock-based compensation, employee benefits, training, travel, third-party consulting services and laboratory supplied incurred to further the Company’s commercialization development efforts. Research and development costs are charged to operations when incurred and are included in operating expenses. Research and development expense for the years ended December 31, 2021 and 2020 was $2,463,307 and $3,103,539, respectively. Selling and Marketing Selling and marketing expenses consist primarily of compensation and related costs for the Company’s direct sales force, sales management, marketing and include stock-based compensation, employee benefits and travel expenses. Selling and marketing expenses also include costs related to trade shows and marketing programs. Selling and marketing costs are expensed as incurred. Selling and marketing expense for the years ended December 31, 2021 and 2020 was $1,647,552 and $1,308,783, respectively. General and Administrative 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, accounting services and facilities costs. General and administrative costs are expensed as incurred. General and administrative expense for the years ended December 31, 2021 and 2020 was $3,884,677 and $3,550,636, respectively. Share-Based Compensation Expense The Company measures and recognizes the compensation expense for all share-based awards made to employees based on estimated fair values. The fair value of employee stock options is estimated on the date of grant 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. Share-based compensation expense is reduced for forfeitures. The Company accounts for forfeitures as they occur. Earnings Per Share Earnings per share are based on the weighted average number of shares outstanding during the year. New Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) right-of-use No. 2020-05. In August 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) — Contracts in Entity ’ s Own Equity (Subtopic 815-40): ’ s Own Equity 470-20, 2020-06 if-converted 2020-06

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Tailwind Acquisition Corp.
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 Regulation S-X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K Principles of Consolidation The accompanying condensed consolidated financial statements include the accounts of the Company and its wholly-owned subsidiary. All significant intercompany balances and transactions have been eliminated in consolidation. Emerging Growth Company The Company is an “emerging growth company,” as defined in Section 2(a) of the Securities Act, as modified by the Jumpstart Our Business Startups Act of 2012 (the “JOBS Act”), and it may take advantage of certain exemptions from various reporting requirements that are applicable to other public companies that are not emerging growth companies including, but not limited to, not being required to comply with the independent registered public accounting firm attestation requirements of Section 404 of the Sarbanes-Oxley Act, reduced disclosure obligations regarding executive compensation in its periodic reports and proxy statements, and exemptions from the requirements of holding a nonbinding advisory vote on executive compensation and stockholder approval of any golden parachute payments not previously approved. Further, Section 102(b)(1) of the JOBS Act exempts emerging growth companies from being required to comply with new or revised financial accounting standards until private companies (that is, those that have not had a Securities Act registration statement declared effective or do not have a class of securities registered under the Exchange Act) are required to comply with the new or revised financial accounting standards. The JOBS Act provides that a company can elect to opt out of the extended transition period and comply with the requirements that apply to non-emerging Use of Estimates The preparation of condensed 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 condensed consolidated financial statements and the reported amounts of 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 condensed consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2022 and December 31, 2021. Marketable Securities Held in Trust Account The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity Held-to-maturity Held-to-maturity Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. In connection with the vote to approve the Charter Amendment, the holders of 30,188,729 shares of Class A common stock of the Company properly exercised their right to redeem their shares for cash at a redemption price of approximately $10.03 per share, for an aggregate redemption amount of $302,873,885. Accordingly, the 3,232,841 and 33,421,570 shares of Class A common stock subject to possible redemption at September 30, 2022 and December 31, 2021, respectively, are presented as temporary equity, outside of the stockholders’ deficit section of the Company’s condensed consolidated balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Class A common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid in capital and accumulated deficit. At September 30, 2022 and December 31, 2021, the Class A common stock reflected in the condensed consolidated balance sheets are reconciled in the following table: Gross proceeds $ 334,215,700 Less: Proceeds allocated to Public Warrants (12,700,197 ) Common stock issuance costs (18,132,174 ) Plus: Accretion of carrying value to redemption value 30,832,371 Class A Common stock subject to possible redemption, December 31, 2021 334,215,700 Plus: Accretion of carrying value to redemption value — Class A Common stock subject to possible redemption, March 31, 2022 334,215,700 Plus: Accretion of carrying value to redemption value 440,203 Class A Common stock subject to possible redemption, June 30, 2022 334,655,903 Less: Redemption of Class A common stock on September 7, 2022 (302,873,885 ) Plus: Accretion of carrying value to redemption value 1,110,667 Class A Common stock subject to possible redemption, September 30, 2022 $ 32,892,685 Offering Costs Offering costs consist of legal, accounting and other expenses that are directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs amounted to $18,847,894, of which $18,132,174 were associated with the Class A common stock are included in accretion for Class A common stock subject to redemption amount and $715,720 was expensed to the consolidated statements of operations (see Note 1). Warrant Liabilities The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40 the Company classifies the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of September 30, 2022 and December 31, 2021, the Company’s deferred tax asset had a full valuation allowance recorded against it. ASC 740-270-25-2 740-270-30-5. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2022 and December 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months. Net Income per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. Net income per common stock is computed by dividing net income by the weighted average number of common stock outstanding for the period. The Company applies the two-class The calculation of diluted income per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering and (ii) private placement, since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 26,410,785 Class A common stock in the aggregate. As of September 30, 2022 and 2021, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted net income per common stock is the same as basic net income per common stock for the periods presented. Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Class A Class B Class A Class B Class A Class B Class A Class B Numerator: Allocation of net income $ 333,860 $ 105,144 $ 15,974,063 $ 3,993,516 $ 9,027,332 $ 2,425,352 $ 13,635,696 $ 3,408,924 Denominator: Basic and diluted weighted average ordinary share outstanding 26,530,664 8,355,393 33,421,570 8,355,393 31,099,360 8,355,393 33,421,570 8,355,393 Basic and diluted net income per ordinary share $ 0.01 $ 0.01 $ 0.48 $ 0.48 $ 0.29 $ 0.29 $ 0.41 $ 0.41 For the three and nine months ended September 30, 2022 and 2021, basic and diluted shares are the same as there are no securities that are dilutive to the stockholders under the treasury stock method. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Coverage limit of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed consolidated balance sheets, primarily due to their short-term nature other than derivative warrant liability. Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, 470-20) 815-40) 2020-06”) 2020-06 conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends if-converted 2020-06 2020-06 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 condensed consolidated financial statements.	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 SEC. 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 and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used. 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. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. Accordingly, the actual results could differ significantly from those estimates. Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2021 and 2020. Marketable Securities Held in Trust Account The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity Held-to-maturity Held-to-maturity Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, the 33,421,570 shares of Class A common stock subject to possible redemption at December 31, 2021 and 2020, are presented as temporary equity, outside of the stockholders’ deficit section of the Company’s consolidated balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Class A common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid in capital and accumulated deficit. At December 31, 2021 and 2020, the Class A Common Stock reflected in the consolidated balance sheets are reconciled in the following table: Gross proceeds $ 334,215,700 Less: Proceeds allocated to Public Warrants (12,700,197 ) Class A Common stocks issuance costs (18,132,174 ) Plus: Accretion of carrying value to redemption value 30,832,371 Class A Common stocks subject to possible redemption $ 334,215,700 Offering Costs Offering costs consist of legal, accounting and other expenses that are directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs amounted to $18,847,894, of which $18,132,174 were associated with the Class A common stock issue in the amount of $18,132,174 are included in Accretion for Class A common stock subject to redemption amount and $715,720 was expensed to the consolidated statements of operations (see Note 1). Warrant Liabilities The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40 re-measurement Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. As of December 31, 2021 and December 31, 2020, the Company had a deferred tax asset of approximately $ 1,204,000 59,000 The Company’s current taxable income primarily consists of interest income on the Trust Account. The Company’s general and administrative costs are generally considered start-up start-up ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception. Net Income (Loss) Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per common stock is computed by dividing net income (loss) by the weighted average number of common stock outstanding for the period. Accretion associated with the redeemable shares of Class A common stock is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering and (ii) private placement, since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 26,410,785 Class A common stock in the aggregate. As of December 31, 2021 and 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted net income (loss) per common stock is the same as basic net income (loss) per common stock for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): Year Ended For the Period from May 29, Class A Class B Class A Class B Basic and diluted net income (loss) per common stock Numerator: Allocation of net income (loss) $ 14,231,590 $ 3,557,898 $ (12,476,946 ) $ (5,423,580 ) Denominator: Basic and diluted weighted average shares outstanding 33,421,570 8,355,393 18,333,191 7,969,220 Basic and diluted net income (loss) per common stock $ 0.43 $ 0.43 $ (0.68 ) $ (0.68 ) For the year ended December 31, 2021 and for the period from May 29, 2020 (inception) through December 31, 2020, basic and diluted shares are the same as there are no securities that are dilutive to the stockholders. Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage limit of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account. Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying consolidated balance sheets, primarily due to their short-term nature other than warrant liabilities. Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, 470-20) 815-40) 2020-06”) 2020-06 2020-06 amends if-converted 2020-06 2020-06 2020-06 Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	Note 2: Property and Equipment Property and equipment at September 30, 2022 and December 31, 2021 consist of the following: September 30, December 31, Machinery and equipment $ 4,764,317 $ 4,534,801 Leasehold improvements 810,248 810,248 Furniture and office equipment 180,747 180,747 Computer equipment and software 108,112 81,981 5,863,424 5,607,777 Less accumulated depreciation and amortization (2,043,398 ) (1,627,497 ) Property and equipment, net $ 3,820,026 $ 3,980,280 Depreciation and amortization expense was $99,897 and $137,980 during the three months ended September 30, 2022 and 2021, respectively, and $380,539 and $407,716 during the nine months ended September 30, 2022 and 2021, respectively. Losses from the disposal of property and equipment was nil and $57,478 during the three months ended September 30, 2022 and 2021, respectively, and nil and $120,337 during the nine months ended September 30, 2022 and 2021, respectively, and are included in selling and administrative expenses in the unaudited condensed statements of operations and comprehensive loss.	Note 2: Property and Equipment Property and equipment at December 31, 2021 and 2020 consist of the following: 2021 2020 Machinery and equipment $ 4,534,801 $ 4,265,125 Leasehold improvements 810,248 808,408 Furniture and office equipment 180,747 179,679 Computer equipment and software 81,981 111,519 5,607,777 5,364,731 Less accumulated depreciation and amortization 1,627,497 1,224,991 Property and equipment, net $ 3,980,280 $ 4,139,740 Depreciation and amortization expense was $546,944 and $478,502 for the years ended December 31, 2021 and 2020, respectively. Losses from the disposal of property and equipment was $147,469 and $563,733 for the years ended December 31, 2021 and 2020, respectively, and are included in selling and administrative expenses in the statements of operations.

INITIAL PUBLIC OFFERING

INITIAL PUBLIC OFFERING	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Tailwind Acquisition Corp.
INITIAL PUBLIC OFFERING	NOTE 3. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 33,421,570 Units, which includes a partial exercise by the underwriter of its over-allotment option in the amount of 3,421,570 Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one	NOTE 3. INITIAL PUBLIC OFFERING Pursuant to the Initial Public Offering, the Company sold 33,421,570 Units, which includes a partial exercise by the underwriter of its over-allotment option in the amount of 3,421,570 Units, at a purchase price of $10.00 per Unit. Each Unit consists of one share of Class A common stock and one on

INVENTORIES

INVENTORIES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
INVENTORIES	Note 3: Inventories Inventories at September 30, 2022 and December 31, 2021 consist of the following: September 30, December 31, Raw materials and supplies $ 1,679,340 $ 864,771 Work-in-process 59,874 69,435 Finished goods 32,500 471,677 1,771,714 1,405,883 Less inventory reserve (666,454 ) (995,785 ) Total $ 1,105,260 $ 410,098 The Company did not write down any inventory during the three months ended September 30, 2022 and 2021, respectively. The Company wrote down inventory of $51,034 and nil during the nine months ended September 30, 2022 and 2021, respectively.	Note 3: Inventories Inventories at December 31, 2021 and 2020 consist of the following: 2021 2020 Raw materials and supplies $ 864,771 $ 832,680 Work-in-process 69,435 83,874 Finished goods 471,677 254,827 1,405,883 1,171,381 Less inventory reserve (995,785 ) (429,707 ) Total $ 410,098 $ 741,674

DEBT

DEBT	9 Months Ended
	Sep. 30, 2022
Debt Disclosure [Abstract]
DEBT	Note 4: Debt Convertible Promissory Notes In March 2022, the Company entered into a Convertible Promissory Note Agreement, or the Convertible Note Agreement, with its current investors to sell convertible promissory notes, or 2022 Notes. During the three and nine months ended September 30, 2022, the company received gross proceeds of $5,200,000 and $5,300,000, respectively, under the Convertible Note Agreement. The 2022 Notes carries a simple interest rate of 8% per annum and are subordinated in right of payment to all of the Company’s other indebtedness. Pursuant to their terms, the 2022 Notes would convert to Nuburu common stock at a discount of 15%. Interest expense for the three and nine months ended

DEFERRED FINANCING COSTS

DEFERRED FINANCING COSTS	9 Months Ended
	Sep. 30, 2022
Debt Issuance Costs, Net [Abstract]
DEFERRED FINANCING COSTS	Note 5: Deferred Financing Costs The Company capitalizes qualified legal and other direct costs related to efforts to raise capital through a sale of common stock pursuant to a merger or acquisition. These costs are recorded in deferred financing costs in the accompanying condensed balance sheets and will be deferred until the completion of a merger or acquisition, at which time they will be reclassified to additional paid-in

PRIVATE PLACEMENT

PRIVATE PLACEMENT	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Tailwind Acquisition Corp.
PRIVATE PLACEMENT	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 9,700,000 Private Placement Warrants, at a price of $1.00 per private placement warrant, or $9,700,000 in the aggregate. Each private placement warrant is exercisable to purchase one share of common stock at an exercise price of $11.50 per share, subject to adjustment (see Note 8). A portion of the proceeds from the private placement warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the private placement warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the private placement warrants will expire worthless.	NOTE 4. PRIVATE PLACEMENT Simultaneously with the closing of the Initial Public Offering, the Sponsor purchased an aggregate of 9,700,000 Private Placement Warrants, at a price of $1.00 per private placement warrant, or $9,700,000 in the aggregate. Each private placement warrant is exercisable to purchase one share of common stock at an exercise price of $11.50 per share, subject to adjustment (see Note 8). A portion of the proceeds from the private placement warrants were added to the proceeds from the Initial Public Offering held in the Trust Account. If the Company does not complete a Business Combination within the Combination Period, the proceeds from the sale of the private placement warrants held in the Trust Account will be used to fund the redemption of the Public Shares (subject to the requirements of applicable law), and the private placement warrants will expire worthless.

NOTE PAYABLES, RELATED PARTY

NOTE PAYABLES, RELATED PARTY	9 Months Ended
	Sep. 30, 2022
Notes Payable Related Party [Abstract]
Note Payable, Related Party	Note 4: Note Payable, Related Party On May 16, 2019, the Company entered into a promissory note agreement for $7,000,000 with a shareholder. In conjunction with this note, the Company issued a warrant to purchase 3,500,000 of the Company’s common stock (see Note 8). The note accrued interest annually at 8% and required no principal or interest payments until its maturity date of December 31, 2020. The entire balance, including unpaid interest, was due upon maturity and the note was unsecured. For the year ended December 31, 2020, the Company recognized $338,658 of interest expense related to this loan. In addition, the Company recognized interest expense related to the warrant issued in conjunction with the promissory note in the amount of $1,314,301 for the year ended December 31, 2020 (see Note 8). In August 2020, the Company completed its Series B-1

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Tailwind Acquisition Corp.
RELATED PARTY TRANSACTIONS	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares In June 2020, the Sponsor purchased 8,625,000 shares of the Company’s Class B common stock (the “Founder Shares”) for an aggregate purchase price of $25,000. The Founder Shares included an aggregate of up to 1,125,000 shares subject to forfeiture by the Sponsor to the extent the underwriter’s over-allotment is not exercised in full. There was an aggregate of up to 269,607 shares that were subject to forfeiture by the Sponsor following the underwriter’s election to partially exercise its over-allotment option so that the number of Founder Shares would collectively represent approximately 20% of the Company’s issued and outstanding shares after the Initial Public Offering. The underwriter’s over-allotment option expired unexercised on October 24, 2020, as such 269,607 Founder Shares were forfeited, resulting in there being an aggregate of 8,355,393 Founder Shares outstanding. The Sponsor has agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier of (A) one year after the completion of a Business Combination and (B) subsequent to a n t o n x a n t o y 30-trading Administrative Support Agreement The Company entered into an agreement, commencing on September 9, 2020, to pay an affiliate of the Sponsor a total of $10,000 per month for office space, utilities and secretarial, and administrative support services. Upon completion of a Business Combination or its liquidation, the Company will cease paying these monthly fees. For the three months and nine months ended September 30, 2022 and 2021, the Company incurred $30,000 and $90,000 in fees for these services, respectively, of which $20,000 and $50,000 of such fee is included in accrued expenses in the accompanying condensed consolidated balance sheets as of September 30, 2022 and December 31, 2021, respectively. Promissory Note — Related Party In June 2020, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company could borrow up to an aggregate principal amount of $300,000. The Promissory Note was non-interest o n t he e a r l i e r o f D e c e m b e r , Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, an affiliate of the Sponsor, or certain of the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants, at a price of $1.00 per warrant, of the post Business Combination entity. The warrants would be identical to the Private Placement Warrants. On September 9, 2022, the Company issued an unsecured promissory note in the principal amount of up to $600,000 to the Sponsor. The Company may request an additional aggregate amount of up to $150,000, which may be drawn down in two equal tranches. The Note does not bear interest and matures upon closing of the Company’s initial business combination. In the event that the Company does not consummate a business combination, the Note will be repaid only from amounts remaining outside of the Trust Account, if any. The proceeds of the Note have been deposited in the Trust Account in connection with the Charter Amendment. The Note may be converted, in whole or in part, at the option of the Lender into warrants of the Company at a price of $1.00 per warrant, which warrants will be identical to the private placement warrants issued to the Sponsor at the time of the initial public offering of the Company. As of September 30, 2022, there is $600,000 outstanding under this N o .	NOTE 5. RELATED PARTY TRANSACTIONS Founder Shares In June 2020, the Sponsor purchased 8,625,000 shares of the Company’s Class B common stock (the “Founder Shares”) for an aggregate purchase price of $25,000. The Founder Shares included an aggregate of up to 1,125,000 shares subject to forfeiture by the Sponsor to the extent the underwriter’s over-allotment is not exercised in full. There was an aggregate of up to 269,607 shares that were subject to forfeiture by the Sponsor following the underwriter’s election to partially exercise its over-allotment option so that the number of Founder Shares would collectively represent approximately 20% of the Company’s issued and outstanding shares after the Initial Public Offering. The underwriter’s over-allotment option expired unexercised on October 24, 2020, as such 269,607 Founder Shares were forfeited, resulting in there being an aggregate of 8,355,393 Founder Shares outstanding. The Sponsor has agreed, subject to certain limited exceptions, not to transfer, assign or sell any of the Founder Shares until the earlier of (A) one year after the completion of a Business Combination and (B) subsequent to a Business Combination, (x) if the last reported sale price of the Class A common stock equals or exceeds $12.00 per share (as adjusted for stock splits, stock reorganizations, recapitalizations and the like) for any 20 trading days within any 30-trading Administrative Support Agreement The Company entered into an agreement, commencing on September 9, 2020, to pay an affiliate of the Sponsor a total of $10,000 per month for office space, utilities and secretarial, and administrative support services. Upon completion of a Business Combination or its liquidation, the Company will cease paying these monthly fees. For the year ended December 31, 2021, the Company incurred $120,000 in fees for these services. For the period from May 29, 2020 (inception) through December 31, 2020, the Company incurred $40,000 in fees for these services. As of December 31, 2021 and 2020, there were $50,000 and $40,000, respectively, included in accounts payable and accrued expenses in the accompanying consolidated balance sheets. Promissory Note — Related Party In June 2020, the Sponsor issued an unsecured promissory note to the Company (the “Promissory Note”), pursuant to which the Company could borrow up to an aggregate principal amount of $300,000. The Promissory Note was non-interest Related Party Loans In addition, in order to finance transaction costs in connection with a Business Combination, the Sponsor, an affiliate of the Sponsor, or certain of the Company’s officers and directors or their affiliates may, but are not obligated to, loan the Company funds as may be required (“Working Capital Loans”). If the Company completes a Business Combination, the Company would repay the Working Capital Loans out of the proceeds of the Trust Account released to the Company. Otherwise, the Working Capital Loans would be repaid only out of funds held outside the Trust Account. In the event that a Business Combination does not close, the Company may use a portion of proceeds held outside the Trust Account to repay the Working Capital Loans but no proceeds held in the Trust Account would be used to repay the Working Capital Loans. The Working Capital Loans would either be repaid upon consummation of a Business Combination, without interest, or, at the lender’s discretion, up to $1,500,000 of such Working Capital Loans may be convertible into warrants, at a price of $1.00 per warrant, of the post Business Combination entity. The warrants would be identical to the Private Placement Warrants. As of December 31, 2021 and 2020, no Working Capital Loans were outstanding.

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
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, which expires in December 2024. In recognition of the ROU asset and the related lease liability, the options to extend the lease term have not been included as the Company is not reasonably certain that it will exercise any such option. In recognition of the right-of-use During the three and nine months ended September 30, 2022, the Company recognized the following lease costs arising from the lease transaction: Three Months Ended 2022 Nine Months September 30, 2022 Operating lease cost $ 85,036 $ 255,109 The Company recognized the following cash flow transactions arising from the lease transaction: Three Months Ended 2022 Nine Months Ended 2022 Cash paid for amounts included in the measurement of lease liability $ 90,331 $ 270,993 Right-of-use $ — $ 934,584 At September 30, 2022, the future payments and interest expense for the operating lease is as follows: Years Ending December 31, Future Payments The remainder of 2022 $ 90,331 2023 372,214 2024 383,383 Total undiscounted cash flows $ 845,927 Less: imputed interest (48,820 ) Present value of lease liabilities $ 797,107 The rent expense for operating leases for the three and nine months ended September 30, 2021 using the accounting guidance in effect at that time was $90,429 and $271,286, respectively. At December 31, 2021, the future minimum payments for the operating leases were as follows: Years Ending December 31, Future Minimum Payments 2022 $ 361,324 2023 372,214 2024 383,383 Total $ 1,116,921 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, 2022 and December 31, 2021, the Company was not involved in any material legal proceedings. Purchase Commitments At September 30, 2022, the Company had $573,161 in outstanding firm purchase commitments to acquire inventory and research and development parts from suppliers for the Company’s ongoing operations.	Note 5: Lease Commitments The Company leases office facilities under noncancellable operating leases that expire in various years through June 2023 and requires the Company to pay certain executory costs (property taxes, maintenance and insurance). The leases have monthly base rental payments ranging from $7,147 to $15,098. Certain leases call for an annual increase in the monthly base rental payment. In September 2019, the Company renegotiated these leases into a single lease that has monthly base rental payments ranging from $28,388 to $31,949 and expires on December 31, 2024. The Company is recognizing rent expense on a straight-line basis for this lease with increasing monthly base rental payments and a deferred rent liability is included in the balance sheets (Note 1). Total rent under these operating agreements, which includes base rent and common area maintenance costs, totaled $428,003 and $461,182 for the years ended December 31, 2021 and 2020, respectively. Future minimum lease payments under operating leases are as follows: Years Ending December 31, Amount 2022 $ 361,324 2023 372,214 2024 383,383 Total $ 1,116,921
Tailwind Acquisition Corp [Member]
COMMITMENTS AND CONTINGENCIES	NOTE 6. COMMITMENTS AND CONTINGENCIES Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 In February 2022, the Russian Federation and Belarus commenced a military action with the country of Ukraine. As a result of this action, various nations, including the United States, have instituted economic sanctions against the Russian Federation and Belarus. Further, the impact of this action and related sanctions on the world economy are not determinable as of the date of these condensed consolidated financial statements. The specific impact on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these condensed consolidated financial statements. On August 16, 2022, the Inflation Reduction Act of 2022 (the “IR Act”) was signed into federal law. The IR Act provides for, among other things, a new U.S. federal 1% excise tax on certain repurchases of stock by publicly traded U.S. domestic corporations and certain U.S. domestic subsidiaries of publicly traded foreign corporations occurring on or after January 1, 2023. The excise tax is imposed on the repurchasing corporation itself, not its shareholders from which shares are repurchased. The amount of the excise tax is generally 1% of the fair market value of the shares repurchased at the time of the repurchase. However, for purposes of calculating the excise tax, repurchasing corporations are permitted to net the fair market value of certain new stock issuances against the fair market value of stock repurchases during the same taxable year. In addition, certain exceptions apply to the excise tax. The U.S. Department of the Treasury (the “Treasury”) has been given authority to provide regulations and other guidance to carry out and prevent the abuse or avoidance of the excise tax. Any redemption or other repurchase that occurs after December 31, 2022, in connection with a Business Combination, extension vote or otherwise, may be subject to the excise tax. Whether and to what extent the Company would be subject to the excise tax in connection with a Business Combination, extension vote or otherwise would depend on a number of factors, including (i) the fair market value of the redemptions and repurchases in connection with the Business Combination, extension or otherwise, (ii) the structure of a Business Combination, (iii) the nature and amount of any “PIPE” or other equity issuances in connection with a Business Combination (or otherwise issued not in connection with a Business Combination but issued within the same taxable year of a Business Combination) and (iv) the content of regulations and other guidance from the Treasury. In addition, because the excise tax would be payable by the Company and not by the redeeming holder, the mechanics of any required payment of the excise tax have not been determined. The foregoing could cause a reduction in the cash available on hand to complete a Business Combination and in the Company’s ability to complete a Business Combination. Registration and Stockholder Rights Pursuant to a registration and stockholder rights agreement entered into on September 9, 2020, the holders of the Founder Shares, Private Placement Warrants, and warrants that may be issued upon conversion of Working Capital Loans (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) are entitled to registration rights, requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to shares of Class A common stock). The holders of these securities will be entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration and stockholder rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up Underwriting Agreement The Company granted the underwriter a 45-day The underwriter is entitled to a deferred fee of $0.35 per Unit, or $11,697,550 in the aggregate. The deferred fee will become payable to the underwriter from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. On August 3, 2022, the Company and underwriter executed a waiver letter confirming the underwriter’s resignation and waiver of its entitlement to the payment of deferred fee under the terms of the underwriting agreement solely with respect to the proposed Business Combination between the Company and Nuburu Inc. (the “Proposed Business Combination”). This results in a gain contingency, as such the gain will be recognized once the contingency is resolved and the business combination with Nuburu is closed. The Proposed Business Combination On August 5, 2022, the Company (hereinafter referred to as Tailwind in this Note 6) entered into a business combination agreement (the “Business Combination Agreement”) with Merger Sub and Nuburu, Inc., a Delaware corporation (“Nuburu”) (the “Proposed Business Combination”). Capitalized terms used but not otherwise defined in this Note 6 will have the meanings given to them in the Business Combination Agreement, a copy of which was filed as Exhibit 2.1 to the Current Report on Form 8-K The Merger Pursuant to the terms of the Business Combination Agreement, Tailwind will acquire Nuburu through the merger of Merger Sub with and into Nuburu, with Nuburu surviving the merger (the “Surviving Corporation”) as a wholly owned subsidiary of Tailwind (the “Merger”). In connection with the Merger, Tailwind will be renamed “Nuburu, Inc.” (the “Post-Combination Company”) and Nuburu will be renamed to “Nuburu Subsidiary, Inc.” At the effective time of the Merger (the “Effective Time”): • Each share of Nuburu preferred stock, par value $0.0001 per share, including Series A Preferred Stock, Series A-1 Series B-1 • Each share of Nuburu common stock, par value $0.0001 per share (“Nuburu Common Stock”) issued and outstanding shall be canceled and converted into the right to receive the number of shares of New SPAC Common Stock equal to the Common Stock Exchange Ratio. • Each outstanding option to purchase shares of Nuburu Common Stock (each such option, a “Nuburu Option”), whether vested or unvested, will be converted into an option to purchase a number of shares of New SPAC Common Stock (such option, an “Exchanged Option”) equal to the product (rounded down to the nearest whole number) of (x) the number of shares of Nuburu Common Stock subject to such Nuburu Option immediately prior to the Effective Time and (y) the Common Stock Exchange Ratio, at an exercise price per share (rounded up to the nearest whole cent) equal to the quotient of (A) the exercise price per share of such Nuburu Option immediately prior to the Effective Time divided by (B) the Common Stock Exchange Ratio. Except as specifically provided above, following the Effective Time, each Exchanged Option will continue to be governed by the same terms and conditions, including vesting and exercisability terms, as were applicable to the corresponding former Nuburu Option immediately prior to the Effective Time. • Each outstanding restricted stock unit granted by Nuburu (each a “Nuburu RSU”) will be converted into a restricted stock unit of New SPAC Common Stock (such option, an “Exchanged RSU”) equal to the product (rounded down to the nearest whole number) of (x) the number of shares subject to a Nuburu RSU immediately prior to the Effective Time and (y) the Common Stock Exchange Ratio. Except as specifically provided above, following the Effective Time, each Exchanged RSU will continue to be governed by the same terms and conditions as were applicable to the corresponding former Nuburu RSU immediately prior to the Effective Time. • Each outstanding warrant to purchase shares of Nuburu Common Stock will be treated in accordance with its terms, as may be amended prior to the Closing, with any amendments subject to Tailwind’s prior written consent, not to be unreasonably withheld, conditioned, or delayed. • Each outstanding convertible promissory note issued by Nuburu (each a “Convertible Note”) will be canceled and converted into (A) shares of Nuburu Common Stock in accordance with the terms of such Convertible Note as of immediately prior to the Effective Time, which shares shall then be outstanding as of immediately prior to the Effective Time and subsequently converted into New SPAC Common Stock (and with such shares being entitled to participate in the Preferred Stock Issuance). The “Common Stock Exchange Ratio” means the quotient obtained by dividing (x) the Aggregate Common Stock Merger Consideration by (y) the number of Fully-Diluted Company Shares. The “Aggregate Common Stock Merger Consideration” means a number of shares of New SPAC Common Stock equal to (a) 35,000,000 less (b) the aggregate number of New SPAC Common Stock issuable in respect of Unconverted Preferred Stock pursuant to Section 3.01(a)(i) of the Business Combination Agreement. “Fully-Diluted Company Shares” means an amount equal to, without duplication, (i) the aggregate number of shares of Company Capital Stock that are issued and outstanding as of immediately prior to the Effective Time on a fully-diluted, as converted-to Preferred Stock Issuance Prior to the Closing, Tailwind shall declare an issuance of shares of New SPAC Series A Preferred Stock to the holders of record of New SPAC Common Stock as of as of the close of business on the Closing Date (other than (a) stockholders of Nuburu who have waived its entire right, title and interest in, to or under, any participation in the Preferred Stock Issuance by executing the Written Consent (which, for clarity, excludes shares of New SPAC Common Stock to be received as a result of the conversion of any Company Note) and (b) the Sponsor, who shall have waived right, title and interest in, to or under, a portion of the Preferred Stock Issuance as further described in the Sponsor Support Agreement (as defined below)), with one share of New SPAC Series A Preferred Stock to be issued in respect of each such share of New SPAC Common Stock. For clarity, any stockholder of the Company that has elected to redeem their shares in connection with the Proposed Business Combination shall not participate in the Preferred Stock Issuance with respect to the shares it has so redeemed, as such holder will not be a record holder of New SPAC Common Stock with respect to such shares as of the close of business on the Closing Date. The terms of the New SPAC Series A Preferred Stock are set forth in a Certificate of Designations to be filed in connection with the Closing. The issuance will be conditioned upon the occurrence of the Effective Time and occur as of the close of business on the Closing Date. The Business Combination Agreement contains customary representations, warranties and covenants by the parties thereto as further described in the Business Combination Agreement. Mutual Conditions Under the terms of the Business Combination Agreement, the obligations of Nuburu, Tailwind and Merger Sub to consummate the Proposed Business Combination, including the Merger, are subject to the satisfaction or waiver (where permissible) at or prior to the Closing of the following conditions: (i) the Written Consent of the stockholders of Nuburu shall have been delivered to Tailwind; (ii) the SPAC Proposals shall have been approved and adopted by the requisite affirmative vote of the stockholders of Tailwind in accordance with the SPAC Organizational Documents and Law; (iii) no Governmental Authority shall have enacted, issued, promulgated, enforced or entered any Law, rule, regulation, judgment, decree, executive order or award which is then in effect and has the effect of making the Proposed Business Combination, including the Merger, illegal or otherwise prohibiting consummation of the Proposed Business Combination; (iv) the Registration Statement shall have been declared effective under the Securities Act, no stop order suspending the effectiveness of the Registration Statement shall be in effect, and no proceedings for purposes of suspending the effectiveness of the Registration Statement shall have been initiated or threatened by the SEC; and (v) Tailwind shall have at least $5,000,001 of net tangible assets (as determined in accordance with Rule 3a51-1(g)(1) Tailwind Conditions to Closing Additionally, under the terms of the Business Combination Agreement, the obligations of Tailwind and Merger Sub to consummate the Proposed Business Combination, including the Merger, are subject to the satisfaction or waiver (where permissible) at or prior to the Closing of, among other customary closing conditions, no Company Material Adverse Effect having occurred between the date of the Business Combination Agreement and the Closing Date. Nuburu Conditions to Closing Additionally, under the terms of the Business Combination Agreement, the obligations of Nuburu to consummate the Proposed Business Combination, including the Merger, are subject to the satisfaction or waiver (where permissible) at or prior to the Closing of, among other customary closing conditions, no SPAC Material Adverse Effect having occurred between the date of the Business Combination Agreement and the Closing Date. Termination The Business Combination Agreement allows the parties to terminate the agreement upon the occurrence of certain conditions, including if the Effective Time has not occurred by March 9, 2023 (the “Outside Date”). Additionally, the Business Combination Agreement may be terminated (i) by Tailwind if Nuburu’s board of directors, prior to obtaining the Written Consent, makes a Company Adverse Recommendation Change; (ii) by Tailwind if Nuburu fails to deliver the Written Consent within two two For additional information, refer to Tailwind’s Current Report on Form 8-K,	NOTE 6. COMMITMENTS AND CONTINGENCIES Risks and Uncertainties Management continues to evaluate the impact of the COVID-19 operations and/or ability to successfully complete a business combination, the specific impact is not readily determinable as of the date of these consolidated financial statements. The consolidated financial statements do not include any adjustments that might result from the outcome of this uncertainty. Registration and Stockholder Rights Pursuant to a registration and stockholder rights agreement entered into on September 9, 2020, the holders of the Founder Shares, Private Placement Warrants, and warrants that may be issued upon conversion of Working Capital Loans (and any shares of Class A common stock issuable upon the exercise of the Private Placement Warrants and warrants that may be issued upon conversion of the Working Capital Loans and upon conversion of the Founder Shares) are entitled to registration rights, requiring the Company to register such securities for resale (in the case of the Founder Shares, only after conversion to shares of Class A common stock). The holders of these securities will be entitled to make up to three demands, excluding short form demands, that the Company register such securities. In addition, the holders will have certain “piggy-back” registration rights with respect to registration statements filed subsequent to the completion of a Business Combination and rights to require the Company to register for resale such securities pursuant to Rule 415 under the Securities Act. However, the registration and stockholder rights agreement provides that the Company will not permit any registration statement filed under the Securities Act to become effective until termination of the applicable lock-up Underwriting Agreement The Company granted the underwriter a 45-day The underwriter is entitled to a deferred fee of $0.35 per Unit, or $11,697,550 in the aggregate. The deferred fee will become payable to the underwriter from the amounts held in the Trust Account solely in the event that the Company completes a Business Combination, subject to the terms of the underwriting agreement. Termination of Proposed QOMPLX Business Combination On March 1, 2021, the Company entered into a Business Combination Agreement (the “Business Combination Agreement”), by and among the Company, Merger Sub, QOMPLX, Inc. (“QOMPLX”) and Rationem, LLC a Delaware limited liability company, in its capacity as the representative of the stockholders of QOMPLX (the “QOMPLX Stockholder Representative”) (such transactions, the “QOMPLX Business Combination”). On August 17, 2021, the Company and QOMPLX entered into a Termination Agreement, pursuant to which they terminated the Business Combination Agreement in a mutual decision not to pursue the QOMPLX Business Combination. On August 23, 2021, the Company withdrew the registration statement on Form S-4

REVENUE

REVENUE	9 Months Ended
	Sep. 30, 2022
Revenue from Contract with Customer [Abstract]
REVENUE	Note 7: Revenue The Company’s primary business activity involves sales and installation services of high-powered lasers. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S dollars. In order to determine revenue recognition, the Company performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that they will collect the consideration they are entitled to in exchange for the goods or services they transfer to the customer. At contract inception, the Company assesses the goods or services promised within each contract and determines the performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes revenue for the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Determining the method and amount of revenue to recognize requires the Company to make judgments and estimates which include determining whether the performance obligation is satisfied over time or at a point in time, the selection of method to measure progress towards completion, and determining if the contract includes any variable consideration or material right elements. The Company’s primary performance obligations include product sales and installation services. Revenue for product sales is recognized when the customer obtains control of the product, which occurs at a point in time, and may be upon shipment or upon delivery based on the contractual shipping terms of a contract. Revenue for installation services is recognized over time, as the service is rendered. For this performance obligation, the Company has a right to consideration from customers that corresponds directly with the value to the customers of the Company’s performance completed to date, and as such, the Company recognizes revenue in the amount to which it has a right to invoice the customer. Typically, invoices are issued upon shipment or completion of services, which varies based on the product and service duration. The Company allocates the transaction price based on the estimated relative standalone selling prices of the promised products or services underlying each performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions; the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved standard pricing related to the performance obligations. Special consideration is given to change orders. A change order will be treated as a separate contract if the additional goods or services are distinct. The payment terms and conditions in customer contracts vary. However, the Company typically does not have contracts with customers in which payment terms are greater than 90 days. As such, the Company does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays, is one year or less. Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of September 30, 2022 and December 31, 2021, were as follows: Accounts Receivable Contract Liabilities December 31, 2021 $ 223,275 $ 173,050 September 30, 2022 $ 743,725 $ 259,225 During the three months ended September 30, 2022 and 2021, the Company recognized $1,800 and nil of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively. During the nine months ended September 30, 2022 and 2021, the Company recognized $1,800 and $10,776 of revenue that was included in the contract liabilities balance at the beginning of the reporting period, respectively. The Company recognizes freight and shipping costs associated with outbound freight after control over a product has transferred to a customer, as a fulfillment cost and includes those costs in materials within cost of revenues. Revenue received from shipping and handling fees is reflected in net revenues. 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, The Company has determined that the nature, amount, timing, and uncertainty of revenue and cash flow are most significantly affected by their customer concentration, changes in technology, and adverse changes in the economy that may have an adverse impact on the ability of customers to contract with and pay the Company. Revenues from contracts with customers are disaggregated as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Revenues recognized at a point in time $ 866,353 $ 134,061 $ 1,003,728 $ 303,635 Revenues recognized over time 1,800 — 1,800 10,776 Total $ 868,153 $ 134,061 $ 1,005,528 $ 314,411 During the three months ended September 30, 2022 and 2021, the Company recognized $677,102 and $24,994 of revenue from government entities, respectively. During the nine months ended September 30, 2022 and 2021, the Company recognized $677,102 and $49,989 of revenue from government entities, respectively.

STOCKHOLDERS' DEFICIT

STOCKHOLDERS' DEFICIT	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Tailwind Acquisition Corp [Member]
STOCKHOLDERS' DEFICIT	NOTE 7. STOCKHOLDERS’ DEFICIT Preferred Stock — Class A Common Stock — share. At September 30, 2022, there were 3,232,841 Class A common stock issued and outstanding net of 30,188,729 Class A common stock redeemed on September 7, 2022 and at December 31, 2021, there were 33,421,570 shares of Class A common stock issued and outstanding, which are included as temporary equity on the accompanying condensed consolidated balance sheets. Class B Common Stock — Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one as-converted	NOTE 7. STOCKHOLDERS’ DEFICIT Preferred Stock — Class A Common Stock — Class B Common Stock — Holders of Class A common stock and Class B common stock will vote together as a single class on all matters submitted to a vote of stockholders except as required by law. The shares of Class B common stock will automatically convert into shares of Class A common stock at the time of a Business Combination on a one-for-one as-converted

PREFERRED STOCK

PREFERRED STOCK	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Preferred Stock, Number of Shares, Par Value and Other Disclosure [Abstract]
Preferred Stock	Note 8: Preferred Stock The rights and preferences of the preferred stock are as follows: Dividends A-1, B-1, Series A-1 Series B-1 Series A-1 Series B-1 Liquidation Series A-1, Series B-1 Voting Conversion Series A-1 Series B-1	Note 6: Preferred Stock The rights and preferences of the preferred stock are as follows: Dividends A-1, B-1, Series A-1 Series B-1 Liquidation Series A-1, Series B-1 Voting Conversion Series A-1 Series B-1

SHARE BASED COMPENSATION

SHARE BASED COMPENSATION	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Share-Based Compensation	Note 9: Share-Based Compensation The Company has an employee share-based compensation plan under which options may be granted to attract and retain talent, provide additional incentive, and promote the success of the Company. Under this plan, the maximum aggregate number of Company shares that may be granted is 11,580,870 shares. As of September 30, 2022, there were 3,498,283 shares available for grant under the plan. Stock-Based Compensation Expense Total stock-based compensation expense recognized in the Company’s statements of operations and comprehensive loss is classified as follows: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Cost of revenues $ 357,872 $ 2,377 $ 754,770 $ 10,211 Research and development 37,971 1,780 85,322 10,793 Sales and marketing 13,212 21,334 58,243 58,828 General and administrative 191,105 72,932 968,513 271,775 Total stock-based compensation expense $ 600,160 $ 98,423 $ 1,866,848 $ 351,607 The Company’s stock-based compensation expense is based on the value of the portion of share-based payment awards that are ultimately expected to vest. During the three months ended September 30, 2022 and 2021, stock-based compensation relating to stock-based awards granted to consultants was $119,498 and $64,683, respectively. During the nine months ended September 30, 2022 and 2021, stock-based compensation relating to stock-based awards granted to consultants was $841,021 and $245,931, respectively. Restricted Stock Units The Company grants Restricted Stock Units, or 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 will be released and settled upon a liquidity event requirement. Liquidity events are achieved through either an Initial Public Offering or the occurrence of a Change in Control event. The weighted-average grant date fair value of RSUs granted during the nine months ended September 30, 2022 was $3.15 per share. No RSUs were granted prior to December 31, 2021. A summary of the Company’s RSU activity and related information is as follows: RSUs Number of Shares Weighted-Average Unvested at December 31, 2021 — $ — RSUs Granted 1,053,000 3.15 RSUs Vested — — RSUs Forfeited — — Unvested at September 30, 2022 1,053,000 $ 3.15 Vested and unreleased — Outstanding at September 30, 2022 1,053,000 The total grant date fair value of RSUs awarded was $3,316,950 for the nine months ended September 30, 2022. The total grant date fair value of RSUs vested was nil for the nine months ended September 30, 2021. At September 30, 2022, total unrecognized stock-based compensation cost related to RSUs, net of forfeitures, was $2,669,049, which is expected to be recognized over a remaining weighted average period of 3.2 years. As of September 30, 2022, all of the RSUs are expected to vest based on the Company’s expectation of the liquidity event requirement being met. Stock Options The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. The options vest according to a vesting schedule and expire on the tenth anniversary of each respective grant date. Management anticipates the average term of the options will be five years. Management has reserved a pool of shares to be issued when the options are exercised. A summary of the Company’s stock option activity and related information 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, 2021 6,122,120 $ 1.03 8.0 $ 12,985,500 Options granted 2,590,000 3.15 Options exercised (771,374 ) 0.16 Options forfeited (1,879,613 ) 0.39 Options outstanding at September 30, 2022 6,061,133 $ 2.24 8.1 $ 5,494,932 Options exercisable at September 30, 2022 2,923,068 $ 1.66 7.2 $ 4,369,798 Options vested and expected to vest at September 30, 2022 6,061,133 $ 2.24 8.1 $ 5,494,932 The weighted-average grant date fair value of options granted to employees and consultants was $1.44 and $3.07 per share for the nine months ended September 30, 2022 and 2021, 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 At September 30, 2022, total unrecognized stock-based compensation cost related to stock options granted to employees, net of forfeitures, was $3,100,632, which is expected to be recognized over a weighted-average period of 1.5 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 assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life of stock options was estimated using the “simplified method,” which is the midpoint between the vesting start date and the end of the contractual term, as the Company has limited historical information to develop reasonable expectations about future exercise patterns and employment duration for its stock options grants. For stock price volatility, the Company uses comparable public companies as a basis for its expected volatility to calculate the fair value of options grants. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the option. The estimation of the number of stock awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recognized as an adjustment in the period in which estimates are revised. The assumptions utilized for option grants during the nine months ended September 30, 2022 and 2021 are as follows: Nine Months Ended September 30, 2022 2021 Risk free interest rate 2.60 % 0.86 % Expected dividend yield 0.0 % 0.0 % Expected volatility 42 % 36 % Expected life (years) 6 5	Note 7: Share-Based Compensation The Company has an employee share-based compensation plan under which options may be granted in order to attract and retain talent, provide additional incentive, and promote the success of the Company. Under this plan, the maximum aggregate number of Company shares that may be granted is 11,580,870 shares. The options vest according to a vesting schedule, and expire on the tenth anniversary of each respective grant date. Management anticipates the average term of the options will be five years. Management has reserved a pool of shares to be issued when the options are exercised. The Company measures employee stock-based awards at grant-date fair value and recognizes employee compensation expense on a straight-line basis over the vesting period of the award. 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 assumptions used in calculating the fair value of stock-based awards represent management’s best estimates and involve inherent uncertainties and the application of management’s judgment. As a result, if factors change and management uses different assumptions, stock-based compensation expense could be materially different for future awards. The expected life of stock options was estimated using the “simplified method,” which is the midpoint between the vesting start date and the end of the contractual term, as the Company has limited historical information to develop reasonable expectations about future exercise patterns and employment duration for its stock options grants. For stock price volatility, the Company uses comparable public companies as a basis for its expected volatility to calculate the fair value of options grants. The risk-free interest rate is based on U.S. Treasury notes with a term approximating the expected life of the option. The estimation of the number of stock awards that will ultimately vest requires judgment, and to the extent actual results or updated estimates differ from the Company’s current estimates, such amounts are recognized as an adjustment in the period in which estimates are revised. The assumptions utilized for option grants during the years ended December 31, 2021 and 2020 are as follows: Years Ended December 31, 2021 2020 Risk free interest rate 0.86 % 0.53 % Expected dividend yield — — Expected volatility 36 % 36 % Expected life (years) 5 5 Fair value per stock option issued $ 3.21 $ 0.15 A summary of the Company’s stock option plan and the changes during the years ended December 31, 2021 and 2020 are presented below: Options Weighted-Average Options outstanding, January 1, 2020 1,255,249 $ 1.02 Granted 7,373,686 0.78 Exercised (34,166 ) 0.16 Forfeited (137,105 ) 2.24 Options outstanding, December 31, 2020 8,457,664 0.80 Granted 410,000 0.15 Exercised (50,000 ) 0.16 Forfeited (2,695,544 ) 0.18 Options outstanding, December 31, 2021 6,122,120 $ 1.03 Exercisable, December 31, 2021 3,454,090 $ 0.80 Information related to the stock options exercised for each year follows: 2021 2020 Total intrinsic value $ — $ 18,732 Cash received $ 7,800 $ 5,550 Stock-based compensation expense of $441,367 and $187,009, net of forfeitures, was recognized for the years ended December 31, 2021 and 2020, respectively. Total unrecognized compensation cost related to stock option awards was $1,029,497 as of December 31, 2021, and will be recognized over a period of approximately 3 years

WARRANTS

WARRANTS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
WARRANTS	Note 10: Warrants On September 1, 2017, in connection with the sale of additional stock to shareholders, the Company issued a warrant to a shareholder to purchase 500,000 shares of common stock, at an exercise price of $2.20. The warrant may be exercised during the period beginning on the date of grant through the exercise expiration date, August 31, 2027. As of September 30, 2022, the warrant remains outstanding. On May 16, 2019, in connection with the execution of a promissory note payable with a shareholder, the Company issued a warrant to purchase 3,500,000 shares of common stock, at an exercise price of $2.24. The warrant may be exercised during the period beginning on the date of grant through the exercise expiration date, May 16, 2024. As of September 30, 2022, the warrant remains outstanding.	Note 8: Warrants On September 1, 2017, in connection with the sale of additional stock to shareholders, the Company issued a warrant to a shareholder to purchase 500,000 shares of common stock, at an exercise price of $2.20. The warrant may be exercised during the period beginning on the date of grant through the exercise expiration date, August 31, 2027. As of December 31, 2021, the warrant remains outstanding. On May 16, 2019, in connection with the execution of the promissory note payable with a shareholder (see Note 4), the Company issued a warrant to purchase 3,500,000 shares of common stock, at an exercise price of $2.24. The warrant may be exercised during the period beginning on the date of grant through the exercise expiration date, May 16, 2024. The warrant has been recognized as an equity instrument and accordingly, in 2019, the company recognized $2,138,889 on a discount on the promissory note payable through additional paid-in
Tailwind Acquisition Corp [Member]
WARRANTS	NOTE 8. WARRANTS As of September 30, 2022 and December 31, 2021, there were 16,710,785 and 9,700,000 Public Warrants and Private Placement Warrants outstanding, respectively. Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. The Public Warrants will become exercisable on the later of (a) 12 months from the closing of the Initial Public Offering and (b) 30 days after the completion of a Business Combination. The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act with respect to the shares of Class A common stock underlying the warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable and the Company will not be obligated to issue any shares of Class A common stock upon exercise of a warrant unless the share of Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the shares of Class A common stock issuable upon exercise of the warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination, and to maintain the effectiveness of such registration statement and a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed, as specified in the warrant agreement; provided that if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but it will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If a registration statement covering the shares of Class A common stock issuable upon exercise of the warrants is not effective by the 60th day after the closing of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemptions of warrants when the price of Class A common stock equals or exceeds $18.00 • 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 Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading three 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 Class common stock equals or exceeds $10.00 • 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 Class A common stock; • if, and only if, the last reported sale price of the Class A 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 three • if the closing price of the Class A common stock for any 20 trading days within a 30-trading In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of the shares of Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates a Business Combination (such price, the “Market Value”) is below $9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price and the “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00” described above will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price described above under “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00” will be adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the shares of Class A common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or saleable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable for cash or on a cashless basis, at the holder’s option, and be non-redeemable Redemption of warrants for Class A common stock	NOTE 8. WARRANTS As of December 31, 2021, there were 16,710,785 and 9,700,000 Public Warrants and Private Placement Warrants outstanding, respectively. Public Warrants may only be exercised for a whole number of shares. No fractional warrants will be issued upon separation of the Units and only whole warrants will trade. The Public Warrants will become exercisable on the later of (a) 12 months from the closing of the Initial Public Offering and (b) 30 days after the completion of a Business Combination. The Company will not be obligated to deliver any shares of Class A common stock pursuant to the exercise of a warrant and will have no obligation to settle such warrant exercise unless a registration statement under the Securities Act with respect to the shares of Class A common stock underlying the warrants is then effective and a prospectus relating thereto is current, subject to the Company satisfying its obligations with respect to registration, or a valid exemption from registration is available. No warrant will be exercisable and the Company will not be obligated to issue any shares of Class A common stock upon exercise of a warrant unless the share of Class A common stock issuable upon such warrant exercise has been registered, qualified or deemed to be exempt under the securities laws of the state of residence of the registered holder of the warrants. The Company has agreed that as soon as practicable, but in no event later than 20 business days after the closing of a Business Combination, it will use its commercially reasonable efforts to file with the SEC a registration statement for the registration, under the Securities Act, of the shares of Class A common stock issuable upon exercise of the warrants, and the Company will use its commercially reasonable efforts to cause the same to become effective within 60 business days after the closing of a Business Combination, and to maintain the effectiveness of such registration statement and a current prospectus relating to those shares of Class A common stock until the warrants expire or are redeemed, as specified in the warrant agreement; provided that if the Class A common stock is at the time of any exercise of a warrant not listed on a national securities exchange such that they satisfy the definition of a “covered security” under Section 18(b)(1) of the Securities Act, the Company may, at its option, require holders of Public Warrants who exercise their warrants to do so on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act and, in the event the Company so elects, the Company will not be required to file or maintain in effect a registration statement, but it will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. If a registration statement covering the shares of Class A common stock issuable upon exercise of the warrants is not effective by the 60th day after the closing of a Business Combination, warrant holders may, until such time as there is an effective registration statement and during any period when the Company will have failed to maintain an effective registration statement, exercise warrants on a “cashless basis” in accordance with Section 3(a)(9) of the Securities Act or another exemption, but the Company will use its commercially reasonably efforts to register or qualify the shares under applicable blue sky laws to the extent an exemption is not available. Redemptions of warrants when the price of Class A common stock equals or exceeds $18.00 • 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 Class A common stock equals or exceeds $18.00 per share for any 20 trading days within a 30-trading three 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 Class common stock equals or exceeds $10.00 • 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 Class A common stock; • if, and only if, the last reported sale price of the Class A 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 three • if the closing price of the Class A common stock for any 20 trading days within a 30-trading In addition, if (x) the Company issues additional shares of Class A common stock or equity-linked securities for capital raising purposes in connection with the closing of a Business Combination at an issue price or effective issue price of less than $9.20 per share of Class A common stock (with such issue price or effective issue price to be determined in good faith by the Company’s board of directors and, in the case of any such issuance to the Sponsor or its affiliates, without taking into account any Founder Shares held by the Sponsor or such affiliates, as applicable, prior to such issuance) (the “Newly Issued Price”), (y) the aggregate gross proceeds from such issuances represent more than 60% of the total equity proceeds, and interest thereon, available for the funding of a Business Combination on the date of the consummation of a Business Combination (net of redemptions), and (z) the volume weighted average trading price of the shares of Class A common stock during the 20 trading day period starting on the trading day prior to the day on which the Company consummates a Business Combination (such price, the “Market Value”) is below $9.20 per share, then the exercise price of the warrants will be adjusted (to the nearest cent) to be equal to 115% of the higher of the Market Value and the Newly Issued Price, the $18.00 per share redemption trigger price and the “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00” described above will be adjusted (to the nearest cent) to be equal to 180% of the higher of the Market Value and the Newly Issued Price, and the $10.00 per share redemption trigger price described above under “Redemption of Warrants when the price per share of Class A common stock equals or exceeds $10.00” will be adjusted (to the nearest cent) to be equal to the higher of the Market Value and the Newly Issued Price. The Private Placement Warrants are identical to the Public Warrants underlying the Units sold in the Initial Public Offering, except that the Private Placement Warrants and the shares of Class A common stock issuable upon the exercise of the Private Placement Warrants will not be transferable, assignable or saleable until 30 days after the completion of a Business Combination, subject to certain limited exceptions. Additionally, the Private Placement Warrants will be exercisable for cash or on a cashless basis, at the holder’s option, and be non-redeemable

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
FAIR VALUE MEASUREMENTS	Note 11: Fair Value Measurements U.S. GAAP provides a uniform framework for the definition, measurement and disclosure of fair value measurements. 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. Such accounting guidance also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date. Level 2 Significant other observation inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active, and other inputs that are observable or can be corroborated by observable market data. Level 3 Significant unobservable inputs that reflect an entity’s own assumptions about the assumption that market participants would use in pricing an asset or liability. 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. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value of the stock options and warrants granted were determined using Level 3 inputs, based on a binomial pricing model (Black Scholes). The assumptions and methodology used are reviewed by management to ensure the estimated fair value complies with accounting standards generally accepted in the United States (Notes 9 and 10).	Note 9: Fair Value Measurements U.S. GAAP provides a uniform framework for the definition, measurement and disclosure of fair value measurements. 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. Such accounting guidance also establishes a fair value hierarchy which requires an entity to maximize the use of observable inputs and minimize the use of unobservable inputs when measuring fair value. The standard describes three levels of inputs that may be used to measure fair value: Level 1 Quoted prices (unadjusted) for identical assets or liabilities in active markets that the entity has the ability to access as of the measurement date Level 2 Significant other observation inputs other than Level 1 prices, such as quoted prices for similar assets or liabilities, quoted prices in markets that are not active; and other inputs that are observable or can be corroborated by observable market data. Level 3 Significant unobservable inputs that reflect an entity’s own assumptions about the assumptions that market participants would use in pricing an asset or liability. The asset’s 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. Valuation techniques used need to maximize the use of observable inputs and minimize the use of unobservable inputs. The fair value of the stock options and warrants granted were determined using Level 3 inputs, based on a binomial pricing model (Black Scholes). The assumptions and methodology used are reviewed by management to ensure the estimated fair value complies with accounting standards generally accepted in the United States (Notes 7 and 8).
Tailwind Acquisition Corp [Member]
FAIR VALUE MEASUREMENTS	NOTE 9. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. At September 30, 2022, assets held in the Trust Account were comprised of $33,034,062 in cash. At December 31, 2021, assets held in the Trust Account were comprised of $2,040 in cash and $334,439,154 in a Treasury Preferred Fund. For the three and nine months ended September 30, 2022, the Company withdrew $706,648 of interest income from the Trust Account. For the three and nine months ended September 30, 2021, the Company did not withdraw any interest income from the Trust Account. The gross holding gains (losses) and fair value of held-to-maturity Held-To-Maturity Amortized Gross Fair Value September 30, 2022 U.S. Treasury Bills (Matured on August 18, 2022) $ — $ — $ — December 31, 2021 Treasury Preferred Fund (Matured on February 17, 2022) $ 334,439,154 $ 6,468 $ 334,445,622 The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at September 30, 2022 and December 31, 2021 indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level September 30, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 33,034,062 $ 334,441,194 Liabilities: Warrant Liability – Public Warrants 1 $ 1,336,863 $ 8,689,608 Warrant Liability – Private Placement Warrants 2 $ 776,000 $ 5,044,000 The Warrants were initially valued using a binomial lattice model. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the Warrants is the expected volatility of the common stock. The expected volatility as of the Initial Public Offering date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. For periods subsequent to the detachment of the Public Warrants from the Units, the close price of the Public Warrant price was used as the fair value as of each relevant date. The subsequent measurements of the Public Warrants after the detachment of the Public Warrants from the Units are classified as Level 1 due to the use of an observable market quote in an active market. The subsequent measurements of the Private Placement Warrants after the detachment of the Public Warrants from the Units are classified as Level 2 due to the use of an observable market quote for a similar asset in an active market. The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Fair value as of January 1, 2021 $ 13,580,000 Change in fair value (3,686,000 ) Fair value as of March 31, 2021 9,894,000 Transfers out of Level 3 to Level 2 (9,894,000 ) Fair value as of September 30, 2021 $ —	NOTE 9. FAIR VALUE MEASUREMENTS The fair value of the Company’s financial assets and liabilities reflects management’s estimate of amounts that the Company would have received in connection with the sale of the assets or paid in connection with the transfer of the liabilities in an orderly transaction between market participants at the measurement date. In connection with measuring the fair value of its assets and liabilities, the Company seeks to maximize the use of observable inputs (market data obtained from independent sources) and to minimize the use of unobservable inputs (internal assumptions about how market participants would price assets and liabilities). The following fair value hierarchy is used to classify assets and liabilities based on the observable inputs and unobservable inputs used in order to value the assets and liabilities: Level 1: Quoted prices in active markets for identical assets or liabilities. An active market for an asset or liability is a market in which transactions for the asset or liability occur with sufficient frequency and volume to provide pricing information on an ongoing basis. Level 2: Observable inputs other than Level 1 inputs. Examples of Level 2 inputs include quoted prices in active markets for similar assets or liabilities and quoted prices for identical assets or liabilities in markets that are not active. Level 3: Unobservable inputs based on our assessment of the assumptions that market participants would use in pricing the asset or liability. At December 31, 2021, assets held in the Trust Account were comprised of $ 2,040 The gross holding gains (losses) and fair value of held-to-maturity Held-To-Maturity Amortized Gross Holding Fair Value December 31, 2021 Treasury Preferred Fund $ 334,439,154 $ 6,468 $ 334,445,622 December 31, 2020 U.S. Treasury Securities (Matured on 05/04/2021) (1) $ 334,319,993 $ (1,804 ) $ 334,318,189 (1) Upon maturity, the proceeds in the Trust Account were invested in a Treasury Preferred Fund. The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2021 and 2020 indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level December 31, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 334,441,194 $ 334,321,131 Liabilities: Warrant liabilities – Public Warrants 1 $ 8,689,608 $ 23,395,099 Warrant liabilities – Private Placement Warrants 2 $ 5,044,000 $ 13,580,000 The Warrants were initially valued using a binomial lattice model. The binomial lattice model’s primary unobservable input utilized in determining the fair value of the Warrants is the expected volatility of the common stock. The expected volatility as of the Initial Public Offering date was derived from observable public warrant pricing on comparable ‘blank-check’ companies without an identified target. For periods subsequent to the detachment of the Public Warrants from the Units, the close price of the Public Warrant price was used as the fair value as of each relevant date. The subsequent measurements of the Public Warrants after the detachment of the Public Warrants from the Units are classified as Level 1 due to the use of an observable market quote in an active market. The subsequent measurements of the Private Placement Warrants after the detachment of the Public Warrants from the Units are classified as Level 2 due to the use of an observable market quote for a similar asset in an active market. The following table presents the changes in the fair value of Level 3 warrant liabilities: Private Fair value as of January 1, 2021 $ 13,580,000 Change in fair value (3,686,000 ) Transfers out of Level 3 to Level 2 (9,894,000 ) Fair value as of December 31, 2021 $ — There were transfers out of Level 3 into Level 2 in the fair value hierarchy of $9,894,000 during the year ended December 31, 2021.

INCOME TAX

INCOME TAX	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
INCOME TAX	Note 12: Income Taxes Due to the current operating losses, the Company recorded zero income tax expense during the three and nine months ended September 30, 2022 and 2021. 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, or NOL, carryforwards and tax credits related primarily to research and development, continue to be subject to a valuation allowance as of September 30, 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. Interest and/or penalties related to income tax matters are recognized as a component of income tax expense. At September 30, 2022 and December 31, 2021, there were no accrued interest and penalties related to uncertain tax positions. On March 27, 2020, the Coronavirus Aid, Relief and Economic Security Act (the “CARES Act”) was signed into law. The CARES Act includes provisions relating to refundable payroll tax credits, deferment of the employer portion of certain payroll taxes, net operating loss carryback periods, alternative minimum tax credit refunds, modifications to the net interest deduction limitations and technical corrections to tax depreciation methods for qualified improvement property. The enactment of the CARES Act did not result in any material adjustments to our income tax provision for the three and nine months ended September 30, 2022 and 2021.	Note 10: Income Taxes The components of income tax expense (benefit) consisted of the following: Years Ended December 31, 2021 2020 Current $ — $ — Deferred — — Total income tax expense $ — $ — 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, 2021 and 2020, is as follows: Years Ended December 31, 2021 2020 Tax benefit at the statutory rate $ (1,970,635 ) $ (2,315,153 ) Increase (decrease) in taxes resulting from: State taxes 434,478 (458,243 ) Deferred state tax rate changes 912,268 — PPP loan forgiveness — (134,542 ) Research and development tax credits (278,596 ) (278,596 ) Other 58,606 (112,643 ) Change in valuation allowance 843,879 3,299,177 Total income tax benefit $ — $ — Significant components of the Company’s deferred income tax assets and liabilities are as follows: As of December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 6,909,965 $ 5,818,214 Research and development credits 1,155,623 877,027 Business tax credit carryforward 2,690,320 3,418,605 Accrued expenses 69,965 84,544 Stock based compensation 64,476 — Inventory reserve 209,410 105,956 Total deferred tax assets before valuation allowance 11,099,759 10,304,346 Less valuation allowance (10,825,941 ) (9,982,062 ) Subtotal deferred tax assets 273,818 322,284 Deferred tax liabilities: Fixed assets (273,818 ) (322,284 ) Total deferred tax liabilities (273,818 ) (322,284 ) Net deferred tax asset (liability) $ — $ — At December 31, 2021 and 2020, the Company had approximately $33,000,000 and $23,600,000, respectively, of unused federal net operating losses and approximately $23,600,000 and $23,500,000, 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 $1,300,000 of federal and $1,300,000 of state carryforwards at December 31, 2021 and 2020, that expire in the year 2035 through 2038 with the remainder having an indefinite carryforward. In addition, the Company had federal research credit carryforwards as of December 31, 2021 and 2020 of approximately $1,100,000 and $900,000, respectively, of which will expire in the year 2035 through 2041, if not utilized. As of December 31, 2021 and 2020, the Company has determined that it is more likely than not that the Company will not recognize the future tax benefit of the deferred tax assets, and has recognized a valuation allowance of approximately $10,830,000 and $9,980,000, respectively. In response to the novel coronavirus COVID-19, Utilization of the net operating loss carryforwards and credits may be subject to a substantial annual limitation due to the ownership change limitations provided by Section 382 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
Tailwind Acquisition Corp [Member]
INCOME TAX		The Company’s net deferred tax assets are as follows: December 31, 2021 2020 Deferred tax assets Net operating loss carryforward $ 19,569 $ 2,772 Organizational costs/Startup expenses 1,184,552 56,428 Total deferred tax assets 1,204,121 59,200 Valuation allowance (1,204,121 ) (59,200 ) Deferred tax assets, net of allowance $ — $ — The income tax provision consists of the following: Years Ended December 31, 2021 2020 Federal Deferred $ (1,144,921 ) $ (59,200 ) Change in valuation allowance 1,144,921 59,200 Income tax provision $ — $ — As of December 31, 2021 and 2020, the Company had $93,186 and $13,199 of U.S. federal and state net operating loss carryovers available to offset future taxable income, respectively. If a business combination is consummated, these net operating losses will be limited by a Section 382 limitation given there will have been a change in control at the Company. In assessing the realization of the deferred tax assets, management considers whether it is more likely than not that some portion of all of the deferred tax assets will not be realized. The ultimate realization of deferred tax assets is dependent upon the generation of future taxable income during the periods in which temporary differences representing net future deductible amounts become deductible. Management considers the scheduled reversal of deferred tax liabilities, projected future taxable income and tax planning strategies in making this assessment. After consideration of all of the information available, management believes that significant uncertainty exists with respect to future realization of the deferred tax assets and has therefore established a full valuation allowance. For the year ended December 31, 2021 and for the period from May 29, 2020 (inception) through December 31, 2020, the change in the valuation allowance was $1,144,921 and $59,200, respectively. A reconciliation of the federal income tax rate to the Company’s effective tax rate at December 31, 2021 and 2020 is as follows: December 31, 2021 2020 Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Change in fair value of warrant liabilities (27.4 )% (19.8 )% Transaction costs associated with the Initial Public Offering 0.0 % (0.8 )% Change in valuation allowance 6.4 % (0.3 )% Income tax provision 0.0 % 0.0 % The Company files income tax returns in the U.S. federal jurisdiction in various state and local jurisdictions and is subject to examination by the various taxing authorities.

NET LOSS PER SHARE

NET LOSS PER SHARE	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
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, 2022 and 2021 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: Three and Nine Months Ended September 30, 2022 2021 Stock options outstanding 6,061,133 8,780,936 Warrants to purchase common stock – equity classified 4,000,000 4,000,000 Unvested restricted stock units 1,053,000 — Total 11,114,133 12,780,936 The following data show the amounts used in computing EPS and the effect on income and the weighted average number of shares: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Net loss $ (3,923,219 ) $ (1,927,665 ) $ (10,106,564 ) $ (6,739,408 ) Dividends on preferred stock (803,762 ) (715,565 ) (2,384,683 ) (2,123,361 ) Net loss available to common shareholders used in basic and diluted EPS $ (4,726,981 ) $ (2,643,230 ) $ (12,491,247 ) $ (8,862,769 ) Weighted average number of common shares used in basic and diluted EPS 10,744,338 9,997,421 10,518,296 9,965,351 Net loss per common share – basic and diluted $ (0.44 ) $ (0.26 ) $ (1.19 ) $ (0.89 ) Dividends on preferred stock were not paid during the three and nine months ended September 30, 2022 and 2021. Dividends on preferred stock are cumulative and have been included as an adjustment to calculate net loss available to common shareholders.	Note 11: Earnings Per Share Basic earnings per share (“EPS”) is computed based on the weighted average number of shares actually outstanding. Diluted EPS amounts are based on the assumption that outstanding stock options are exercised at their option price with the proceeds used to purchase common stock at market value. The following data show the amounts used in computing EPS and the effect on income and the weighted average number of shares: 2021 2020 Net loss $ (9,383,975 ) $ (11,024,537 ) Dividends on preferred stock (2,856,048 ) (2,106,053 ) Net loss available to common shareholders used in basic and diluted EPS $ (12,240,023 ) $ (13,130,590 ) Weighted average number of common shares used in basic and diluted EPS 9,973,846 9,928,478 Loss per common share – basic and diluted $ (1.23 ) $ (1.32 ) Dividends on preferred stock were not paid during the years ended December 31, 2021 and 2020. Dividends on preferred stock are cumulative and have been included as an adjustment to calculate net loss available to common shareholders. At December 31, 2021 the Company excluded 6,122,912 potentially dilutive shares of common stock issuable upon exercise of stock options and 4,000,000 potentially dilutive shares of common stock issuable upon the exercise of warrants because of their antidilutive effect. At December 31, 2020 the Company excluded 8,458,456 potentially dilutive shares of common stock issuable upon exercise of stock options and 4,000,000 potentially dilutive shares of common stock issuable upon the exercise of warrants because of their antidilutive effect.

CONCENTRATIONS, RISKS, AND UNCE

CONCENTRATIONS, RISKS, AND UNCERTAINTIES	12 Months Ended
	Dec. 31, 2021
Risks and Uncertainties [Abstract]
Concentrations, Risks, and Uncertainties	Note 12: Concentrations, Risks, and Uncertainties Credit Risk The Company routinely maintains balances in bank accounts in excess of federally insured limits. The Federal Deposit Insurance Corporation standard insurance limit is $250,000 per depositor, per insured bank, for each account ownership activity. The Company has not experienced any losses in such accounts, and management believes there is no significant concentration of credit risk with respect to these accounts. Major Customers Five customers accounted for 34%, 22%, 16%, 12%, and 12%, respectively, of the Company’s revenue for the year ended December 31, 2021. For the year ended December 31, 2020, four customers accounted for 20%, 19%, 15%, and 12%, respectively, of the Company’s revenue. Three such customers accounted for 40%, 39%, and 16%, respectively, of the Company’s accounts receivable as of December 31, 2021. There were no amounts due from major customers as of December 31, 2020. Business Risk The Company is subject to a number of risks similar to those of other companies of similar size in its industry, including, but not limited to, the need for successful development of products, the need for additional capital (or financing) to fund operating losses (see Note 1), competition form substitute products and services from larger companies, protection of proprietary technology, patent litigation, dependence on key individuals, and risks associated with changes in information technology.

PPP LOAN

PPP LOAN	12 Months Ended
	Dec. 31, 2021
Debt Disclosure [Abstract]
PPP Loan	Note 13: PPP Loan The Company applied for and received a loan of $640,677 on April 27, 2020 pursuant to the Paycheck Protection Program, administered by the Small Business Administration (SBA). If the proceeds were used to pay for qualifying expenses and certain other criteria were met, the SBA would forgive all or a portion of the loan. In March 2021, the full amount of proceeds of $640,677 was forgiven by the SBA. In 2020, the Company viewed the PPP proceeds as a grant rather than a loan by analogizing to guidance in International Accounting Standards 20, Accounting for Government Grants and Disclosure of Government Assistance. As a result, during 2020 the Company recorded PPP proceeds of $640,677 as other income to match the related expenses incurred during the current period as management had determined that it was probable that the entire PPP loan would be forgiven.

BUSINESS CONDITIONS

BUSINESS CONDITIONS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Business Conditions [Abstract]
Business Conditions	Note 14: Business Conditions As of the date of issuance of the financial statements, the Company’s operations have not been significantly impacted by the COVID-19 The impact of the Russian invasion of Ukraine and the related sanctions imposed by the United States and other countries on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these financial statements.	Note 14: Business Conditions As of the date of issuance of the financial statements, the Company’s operations have not been significantly impacted by the COVID-19 The impact of the Russian invasion of Ukraine and the related sanctions imposed by the United States and other countries on the Company’s financial condition, results of operations, and cash flows is also not determinable as of the date of these financial statements.

Proposed Business Combination

Proposed Business Combination	9 Months Ended
	Sep. 30, 2022
Business Combinations [Abstract]
Proposed Business Combination	Note 15: Proposed Business Combination On August 5, 2022, the Company entered into a Business Combination Agreement with Tailwind Acquisition Corp., a Delaware corporation (“Tailwind”), with Compass Merger Sub, Inc., a Delaware corporation and wholly owned subsidiary of Tailwind. The board of directors of Tailwind and the Company have each unanimously approved the proposed transaction, which is expected to be completed in early 2023, subject to, among other things, the approval by the Company’s stockholders and Tailwind’s stockholders, expiration of certain diligence periods without termination by Tailwind or Lincoln Park Capital and satisfaction or waiver of other customary closing conditions. The transaction will result in net proceeds of up to approximately $25,000,000 to the Company (assuming no additional redemptions from the trust account by the Tailwind public stockholders and prior to the payment of transaction expenses), together with access to additional financing to help fund its growth initiatives through a funding agreement with Lincoln Park Capital for up to an aggregate of $100,000,000 subject to the closing of the transaction and other conditions set forth in the purchase agreement entered into between Tailwind, the Company and Lincoln Park Capital. The Merger Pursuant to the terms of the Business Combination Agreement, Tailwind will acquire Nuburu through the merger of Merger Sub with and into Nuburu, with Nuburu surviving the merger (the “Surviving Corporation”) as a wholly owned subsidiary of Tailwind (the “Merger”). In connection with the Merger, Tailwind will be renamed “Nuburu, Inc.” (the “Post-Combination Company”) and Nuburu will be renamed to “Nuburu Subsidiary, Inc.” At the effective time of the Merger (the “Effective Time”): • Each share of Nuburu preferred stock, par value $0.0001 per share, including Series A Preferred Stock, Series A-1 Series B-1 • Each share of Nuburu common stock, par value $0.0001 per share (“Nuburu Common Stock”) issued and outstanding shall be canceled and converted into the right to receive the number of shares of New SPAC Common Stock equal to the Common Stock Exchange Ratio. • Each outstanding option to purchase shares of Nuburu Common Stock (each such option, a “Nuburu Option”), whether vested or unvested, will be converted into an option to purchase a number of shares of New SPAC Common Stock (such option, an “Exchanged Option”) equal to the product (rounded down to the nearest whole number) of (x) the number of shares of Nuburu Common Stock subject to such Nuburu Option immediately prior to the Effective Time and (y) the Common Stock Exchange Ratio, at an exercise price per share (rounded up to the nearest whole cent) equal to the quotient of (A) the exercise price per share of such Nuburu Option immediately prior to the Effective Time divided by (B) the Common Stock Exchange Ratio. Except as specifically provided above, following the Effective Time, each Exchanged Option will continue to be governed by the same terms and conditions, including vesting and exercisability terms, as were applicable to the corresponding former Nuburu Option immediately prior to the Effective Time. • Each outstanding restricted stock unit granted by Nuburu (each a “Nuburu RSU”) will be converted into a restricted stock unit of New SPAC Common Stock (such option, an “Exchanged RSU”) equal to the product (rounded down to the nearest whole number) of (x) the number of shares subject to a Nuburu RSU immediately prior to the Effective Time and (y) the Common Stock Exchange Ratio. Except as specifically provided above, following the Effective Time, each Exchanged RSU will continue to be governed by the same terms and conditions as were applicable to the corresponding former Nuburu RSU immediately prior to the Effective Time. • Each outstanding warrant to purchase shares of Nuburu Common Stock will be treated in accordance with its terms, as may be amended prior to the Closing, with any amendments subject to Tailwind’s prior written consent, not to be unreasonably withheld, conditioned, or delayed. • Each outstanding convertible promissory note issued by Nuburu (each a “Convertible Note”) will be canceled and converted into (A) shares of Nuburu Common Stock in accordance with the terms of such Convertible Note as of immediately prior to the Effective Time, which shares shall then be outstanding as of immediately prior to the Effective Time and subsequently converted into New SPAC Common Stock (and with such shares being entitled to participate in the Preferred Stock Issuance). The “Common Stock Exchange Ratio” means the quotient obtained by dividing (x) the Aggregate Common Stock Merger Consideration by (y) the number of Fully-Diluted Company Shares. The “Aggregate Common Stock Merger Consideration” means a number of shares of New SPAC Common Stock equal to (a) 35,000,000 less (b) the aggregate number of New SPAC Common Stock issuable in respect of Unconverted Preferred Stock pursuant to Section 3.01(a)(i) of the Business Combination Agreement. “Fully-Diluted Company Shares” means an amount equal to, without duplication, (i) the aggregate number of shares of Company Capital Stock that are issued and outstanding as of immediately prior to the Effective Time on a fully-diluted, as converted-to Preferred Stock Issuance Prior to the Closing, Tailwind shall declare an issuance of shares of New SPAC Series A Preferred Stock to the holders of record of New SPAC Common Stock as of as of the close of business on the Closing Date (other than (a) stockholders of Nuburu who have waived its entire right, title and interest in, to or under, any participation in the Preferred Stock Issuance by executing the Written Consent (which, for clarity, excludes shares of New SPAC Common Stock to be received as a result of the conversion of any Company Note) and (b) the Sponsor, who shall have waived right, title and interest in, to or under, a portion of the Preferred Stock Issuance as further described in the Sponsor Support Agreement (as defined below)), with one share of New SPAC Series A Preferred Stock to be issued in respect of each such share of New SPAC Common Stock. For clarity, any stockholder of the Company that has elected to redeem their shares in connection with the Proposed Business Combination shall not participate in the Preferred Stock Issuance with respect to the shares it has so redeemed, as such holder will not be a record holder of New SPAC Common Stock with respect to such shares as of the close of business on the Closing Date. The terms of the New SPAC Series A Preferred Stock are set forth in a Certificate of Designations to be filed in connection with the Closing. The issuance will be conditioned upon the occurrence of the Effective Time and occur as of the close of business on the Closing Date. The Business Combination Agreement contains customary representations, warranties and covenants by the parties thereto as further described in the Business Combination Agreement. Conditions to Closing The consummation of the Proposed Business Combination is subject to the fulfillment of the conditions described below. Mutual Conditions Under the terms of the Business Combination Agreement, the obligations of Nuburu, Tailwind and Merger Sub to consummate the Proposed Business Combination, including the Merger, are subject to the satisfaction or waiver (where permissible) at or prior to the Closing of the following conditions: (i) the Written Consent of the stockholders of Nuburu shall have been delivered to Tailwind; (ii) the SPAC Proposals shall have been approved and adopted by the requisite affirmative vote of the stockholders of Tailwind in accordance with the SPAC Organizational Documents and Law; (iii) no Governmental Authority shall have enacted, issued, promulgated, enforced or entered any Law, rule, regulation, judgment, decree, executive order or award which is then in effect and has the effect of making the Proposed Business Combination, including the Merger, illegal or otherwise prohibiting consummation of the Proposed Business Combination; (iv) the Registration Statement shall have been declared effective under the Securities Act, no stop order suspending the effectiveness of the Registration Statement shall be in effect, and no proceedings for purposes of suspending the effectiveness of the Registration Statement shall have been initiated or threatened by the SEC; and (v) Tailwind shall have at least $5,000,001 of net tangible assets (as determined in accordance with Rule 3a51-1(g)(1) Tailwind Conditions to Closing Additionally, under the terms of the Business Combination Agreement, the obligations of Tailwind and Merger Sub to consummate the Proposed Business Combination, including the Merger, are subject to the satisfaction or waiver (where permissible) at or prior to the Closing of, among other customary closing conditions, no Company Material Adverse Effect having occurred between the date of the Business Combination Agreement and the Closing Date. Nuburu Conditions to Closing Additionally, under the terms of the Business Combination Agreement, the obligations of Nuburu to consummate the Proposed Business Combination, including the Merger, are subject to the satisfaction or waiver (where permissible) at or prior to the Closing of, among other customary closing conditions, no SPAC Material Adverse Effect having occurred between the date of the Business Combination Agreement and the Closing Date. Termination The Business Combination Agreement allows the parties to terminate the agreement upon the occurrence of certain conditions, including if the Effective Time has not occurred by March 9, 2023 (the “Outside Date”). Additionally, the Business Combination Agreement may be terminated (i) by Tailwind if Nuburu’s board of directors, prior to obtaining the Written Consent, makes a Company Adverse Recommendation Change; (ii) by Tailwind if Nuburu fails to deliver the Written Consent within two two For additional information, refer to Tailwind’s Current Report on Form 8-K, S-4/A,

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
SUBSEQUENT EVENTS	Note 16: Subsequent Events The Company has evaluated the period subsequent to September 30, 2022 through the date of issuance for material events that did not exist at the balance sheet date but arose after that date and determined that no subsequent events arose that should be disclosed in order to keep the financial statements from being misleading.	Note 15: Subsequent Events In January 2022, the Company received $188,890 of additional funding from shareholders in exchange for the issuance of 37,778 shares of Series C preferred stock. The rights and preferences of the preferred stock are discussed in Note 6. The Company has evaluated subsequent events through March 25, 2022, which is the date the financial statements were available to be issued. Except as noted above, there have been no subsequent events.
Tailwind Acquisition Corp [Member]
SUBSEQUENT EVENTS	NOTE 10. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to the date that the unaudited condensed consolidated financial statements were issued. Other than as disclosed below, the Company did not identify any subsequent events that would have required adjustment or disclosure in the condensed consolidated financial statements. On October 7, 2022, the Company issued a press release announcing the transfer of its listing to NYSE American LLC (“NYSE American”). In connection with listing on NYSE American, the Company voluntarily delisted from The New York Stock Exchange. The Company transferred its listing to NYSE American on October 12, 2022.	NOTE 10. SUBSEQUENT EVENTS The Company evaluated subsequent events and transactions that occurred after the balance sheet date up to March 31, 2022, the date that the consolidated financial statements were issued. Based upon this review, the Company did not identify any subsequent events that would have required adjustment or disclosure in the

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Basis of Presentation, Going Concern and Management's Liquidity Plans	Basis of Presentation, Going Concern and Management’s Liquidity Plans The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. At September 30, 2022, the Company has an accumulated deficit of $57,169,771 and negative working capital of $2,477,403. During the nine months ended September 30, 2022, the Company sustained a net loss of $10,106,564 and used net cash in operating activities of $7,287,836 and, as of September 30, 2022, has cash and cash equivalents on hand of $4,047,780, which factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company’s inability to continue as a going concern may potentially affect the Company’s rights and obligations under its issued and outstanding convertible notes. The Company plans to finance its operations with proceeds from the 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. The accompanying condensed financial statements have been prepared assuming that the Company will continue as a going concern and do not include adjustments that might result from the outcome of this uncertainty. Effective January 1, 2022, the Company adopted the Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Topic 842, or Topic 842, Leases, by using the modified retrospective method. The adoption of Topic 842 has no impact on the Company’s prior period financial statements. Results for reporting periods beginning January 1, 2022 are presented under ASC 842, while prior period amounts were not adjusted and continue to be reported in accordance with the Company’s historic accounting under ASC 840, Leases. For more information on the impact of adoption and the disclosures required by the new standard, refer to Note 6, Commitments and Contingencies.	Basis of Presentation, Going Concern and Management’s Liquidity Plans The accompanying financial statements have been prepared on a going concern basis, which contemplates the realization of assets and the satisfaction of liabilities in the normal course of business. At December 31, 2021, the Company has an accumulated deficit of $47,063,207. In addition, the Company sustained a net loss of $9,383,975 and used net cash in operating activities of $7,806,795 for the year ended December 31, 2021 and has cash on hand of $6,007,575, which factors raise substantial doubt about the Company’s ability to continue as a going concern. The Company plans to finance its operations with proceeds from the 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. The financial statements do not include any adjustments relating to the recovery and classification of asset amounts or the amounts and classification of recorded liabilities that might be necessary should the Company be unable to continue as a going concern.
Use of Estimates		Use of Estimates The preparation of the accompanying financial statements in conformity with accounting principles generally accepted in the United States (“U.S. GAAP”) requires management to make certain estimates and assumptions that affect the amounts reported in the financial statements and accompanying notes. Estimates and assumptions made by management include, but are not limited to, the Company’s inventory reserve and valuation of options and warrants issued. Actual results could differ from these 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. At December 31, 2021 and 2020, all of the cash on hand was considered cash equivalents.
Fair Value of Financial Instruments		Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under FASB ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the balance sheets, primarily due to their short-term nature.
Inventories, net		Inventories, net All inventories are stated at the lower of cost determined on the first-in, first-out During 2020, the Company wrote down inventory of $572,928 related to its lower of cost or net realizable value analysis. No such adjustment existed during the year ended December 31, 2021.
Accounts Receivable		Accounts Receivable Accounts receivables consist of uncollateralized obligations due from customers under normal trade terms. The carrying value of the receivables, net of the allowance for doubtful accounts, represents their estimated net realizable value. The allowance for doubtful accounts is estimated by management based on the nature and the age of outstanding receivables, historical collection experience and existing 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. An allowance for doubtful accounts was not considered necessary by management at December 31, 2021 and 2020.
Property and Equipment		Property and Equipment Property and equipment are stated at cost less accumulated depreciation and amortization. The Company provides for depreciation and amortization of property and equipment on the 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 life of lease or 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 Years Computer equipment 5 Office furniture and equipment 7 Leasehold improvements Lease term or useful life, Machinery and equipment 10
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. No impairment loss was recognized for the years ended December 31, 2021 or 2020.
Deferred Rent		Deferred Rent Rent expense on non-cancelable non-cancelable between rent expense and rent paid is accounted for as deferred rent and is amortized to rent expense over the lease term. At December 31, 2021 and 2020, the Company has recognized deferred rent of $96,484 and $107,330, respectively. Tenant improvement allowances received from landlords on operating leases are recognized as leasehold improvements and a tenant improvement liability. The leasehold improvements are amortized over the lease term and the tenant improvement liability is accreted on a straight-line basis over the lease term as a reduction in rent expense. The tenant improvement liability is included in the deferred rent liability on the balance sheets.
Revenue Recognition		Revenue Recognition The Company’s primary business activity involves sales and installation services of high powered lasers. The Company has sales to customers throughout the U.S., Europe, and Asia. All sales are settled in U.S dollars. In 2020, the Company adopted Accounting Standards Update (ASU) No. 2014-09, Revenue from Contracts with Customers (ASC 606) In order to determine revenue recognition for arrangements that the Company determines are within the scope of the new revenue recognition standard, the Company performs the following five steps: (i) identify the contract with a customer; (ii) identify the performance obligations in the contract; (iii) determine the transaction price, (iv) allocate the transaction price to the performance obligations in the contract; and (v) recognize revenue when (or as) the Company satisfies a performance obligation. The Company only applies the five-step model to contracts when it is probable that they will collect the consideration they are entitled to in exchange for the goods or services they transfer to the customer. At contract inception, the Company assesses the goods or services promised within each contract and determines the performance obligations and assesses whether each promised good or service is distinct. The Company then recognizes revenue for the amount of the transaction price that is allocated to the respective performance obligation when (or as) the performance obligation is satisfied. Determining the method and amount of revenue to recognize requires the Company to make judgments and estimates which include determining whether the performance obligation is satisfied over time or at a point in time, the selection of method to measure progress towards completion, and determining if the contract includes any variable consideration or material right elements. The Company’s primary performance obligations include product sales and installation services. Revenue for product sales is recognized when the customer obtains control of the product, which occurs at a point in time, and may be upon shipment or upon delivery based on the contractual shipping terms of a contract. Revenue for installation services is recognized over time, as the service is rendered. For this performance obligation, the Company has a right to consideration from customers that corresponds directly with the value to the customers of the Company’s performance completed to date, and as such, the Company recognizes revenue in the amount to which it has a right to invoice the customer. Typically, invoices are issued upon shipment or completion of services, which varies based on the product and service duration. The Company allocates the transaction price based on the estimated relative standalone selling prices of the promised products or services underlying each performance obligation. The Company determines standalone selling prices based on the price at which the performance obligation is sold separately. If the standalone selling price is not observable through past transactions; the Company estimates the standalone selling price taking into account available information such as market conditions and internally approved standard pricing related to the performance obligations. Special consideration is given to change orders. A change order will be treated as a separate contract if the additional goods or services are distinct. The payment terms and conditions in customer contracts vary. However, the Company typically does not have contracts with customers in which payment terms are greater than 90 days. As such, the Company does not assess whether a significant financing component exists if the period between when it performs its obligations under the contract and when the customer pays, is one year or less. Contract liabilities consist of customer deposits that are applied to invoices as the performance obligation is performed. Accounts receivable and contract liabilities as of December 31, 2021 and 2020, were as follows: Accounts Contract January 1, 2020 $ — $ — December 31, 2020 $ 53,000 $ 35,776 December 31, 2021 $ 223,275 $ 173,050 In 2021, the Company recognized $35,776 in revenue that was included in the beginning of year contract liabilities when the Company satisfied the associated performance obligations during 2021. 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 revenues. Revenue received from shipping and handling fees is reflected in net revenues. 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, The Company has determined that the nature, amount, timing, and uncertainty of revenue and cash flow are most significantly affected by their customer concentration, changes in technology, and adverse changes in the economy that may have an adverse impact on the ability of customers to contract with and pay the Company. Revenues from contracts with customers are disaggregated as follows: Years Ended December 31, 2021 2020 Revenues recognized at a point in time $ 365,889 $ 669,537 Revenues recognized over time 10,776 22,922 Total $ 376,665 $ 692,459
Income Taxes		Income Taxes Income taxes are accounted for in accordance with the provisions of Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) 740, Income Taxes 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 the 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 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 the 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, 2021 and December 31, 2020, 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 10). 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 adjustment to the financial statements to comply with the provisions of this guidance. As there were no uncertain tax positions as of December 31, 2021 and 2020, no interest or penalties were recorded to operating expense. 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 and employee compensation associated with the manufacturing of our high powered lasers. Product cost also includes lower of cost or net realizable value inventory, or LCNRV, adjustments if the carrying value of the inventory is greater than its net realizable.
Research and Development		Research and Development Research and development consists of costs primarily of compensation and related costs for personnel, including stock-based compensation, employee benefits, training, travel, third-party consulting services and laboratory supplied incurred to further the Company’s commercialization development efforts. Research and development costs are charged to operations when incurred and are included in operating expenses. Research and development expense for the years ended December 31, 2021 and 2020 was $2,463,307 and $3,103,539, respectively.
Selling and Marketing		Selling and Marketing Selling and marketing expenses consist primarily of compensation and related costs for the Company’s direct sales force, sales management, marketing and include stock-based compensation, employee benefits and travel expenses. Selling and marketing expenses also include costs related to trade shows and marketing programs. Selling and marketing costs are expensed as incurred. Selling and marketing expense for the years ended December 31, 2021 and 2020 was $1,647,552 and $1,308,783, respectively.
General and Administrative		General and Administrative 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, accounting services and facilities costs. General and administrative costs are expensed as incurred. General and administrative expense for the years ended December 31, 2021 and 2020 was $3,884,677 and $3,550,636, respectively.
Share-Based Compensation Expense		Share-Based Compensation Expense The Company measures and recognizes the compensation expense for all share-based awards made to employees based on estimated fair values. The fair value of employee stock options is estimated on the date of grant 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. Share-based compensation expense is reduced for forfeitures. The Company accounts for forfeitures as they occur.
Net Income per Common Share		Earnings Per Share Earnings per share are based on the weighted average number of shares outstanding during the year.
Recent Accounting Pronouncements	Recent Accounting Pronouncements In September 2016, the Financial Accounting Standards Board (“FASB”) issued Accounting Standard Update (“ASU”) 2016-13, Financial Instruments — Credit Losses 2016-13”). defined by the SEC, ASU 2016-13 2016-13 In August 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470- — Contracts in Entity’s Own Equity (Subtopic 815-40): Accounting for Convertible Instruments and Contracts in an Entity’s Own Equity. 470-20, ASU 2020-06 if-converted 2020-06	New Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, Leases (Topic 842) right-of-use No. 2020-05. In August 2020, the FASB issued ASU 2020-06, Debt — Debt with Conversion and Other Options (Subtopic 470-20) — Contracts in Entity ’ s Own Equity (Subtopic 815-40): ’ s Own Equity 470-20, 2020-06 if-converted 2020-06
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements In February 2016, the FASB issued ASU No. 2016-02, 2017-13, 2018-01, 2018-11, 2018-20, 2019-01, 2019-10, 2020-02, 2020-05, 2021-05, 2021-09 right-of-use 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 In determining the present value of lease payments, the Company uses the rate implicit in the lease or when such rate is not readily available, the Company utilizes its incremental borrowing rate based on the information available at the lease commencement date. Lease expense is recognized on a straight-line basis over the expected lease term. In determining the expected lease term, the Company may include options to extend or terminate the lease when it is reasonably certain that it will exercise any such option. For more information on the impact of adoption and the disclosures required by the new standard, refer to Note 6, Commitments and Contingencies.
Tailwind Acquisition Corp.
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 Regulation S-X The accompanying unaudited condensed consolidated financial statements should be read in conjunction with the Company’s Annual Report on Form 10-K	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 SEC.
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.
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	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 and it has different application dates for public or private companies, the Company, as an emerging growth company, can adopt the new or revised standard at the time private companies adopt the new or revised standard. This may make comparison of the Company’s financial statements with another public company which is neither an emerging growth company nor an emerging growth company which has opted out of using the extended transition period difficult or impossible because of the potential differences in accounting standards used.
Use of Estimates	Use of Estimates The preparation of condensed 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 condensed consolidated financial statements and the reported amounts of 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 condensed consolidated financial statements, which management considered in formulating its estimate, could change in the near term due to one or more future confirming events. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. Accordingly, the actual results could differ significantly from those 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. One of the more significant accounting estimates included in these financial statements is the determination of the fair value of the warrant liabilities. Such estimates may be subject to change as more current information becomes available and accordingly the actual results could differ significantly from those estimates. Accordingly, the actual results could differ significantly from those estimates.
Cash and Cash Equivalents	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of September 30, 2022 and December 31, 2021.	Cash and Cash Equivalents The Company considers all short-term investments with an original maturity of three months or less when purchased to be cash equivalents. The Company did not have any cash equivalents as of December 31, 2021 and 2020.
Fair Value of Financial Instruments	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying condensed consolidated balance sheets, primarily due to their short-term nature other than derivative warrant liability.	Fair Value of Financial Instruments The fair value of the Company’s assets and liabilities, which qualify as financial instruments under ASC 820, “Fair Value Measurement,” approximates the carrying amounts represented in the accompanying consolidated balance sheets, primarily due to their short-term nature other than warrant liabilities.
Marketable Securities Held in Trust Account	Marketable Securities Held in Trust Account The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity Held-to-maturity Held-to-maturity	Marketable Securities Held in Trust Account The Company classifies its U.S. Treasury and equivalent securities as held-to-maturity Held-to-maturity Held-to-maturity
Class A Common Stock Subject to Possible Redemption	Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. In connection with the vote to approve the Charter Amendment, the holders of 30,188,729 shares of Class A common stock of the Company properly exercised their right to redeem their shares for cash at a redemption price of approximately $10.03 per share, for an aggregate redemption amount of $302,873,885. Accordingly, the 3,232,841 and 33,421,570 shares of Class A common stock subject to possible redemption at September 30, 2022 and December 31, 2021, respectively, are presented as temporary equity, outside of the stockholders’ deficit section of the Company’s condensed consolidated balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Class A common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid in capital and accumulated deficit. At September 30, 2022 and December 31, 2021, the Class A common stock reflected in the condensed consolidated balance sheets are reconciled in the following table: Gross proceeds $ 334,215,700 Less: Proceeds allocated to Public Warrants (12,700,197 ) Common stock issuance costs (18,132,174 ) Plus: Accretion of carrying value to redemption value 30,832,371 Class A Common stock subject to possible redemption, December 31, 2021 334,215,700 Plus: Accretion of carrying value to redemption value — Class A Common stock subject to possible redemption, March 31, 2022 334,215,700 Plus: Accretion of carrying value to redemption value 440,203 Class A Common stock subject to possible redemption, June 30, 2022 334,655,903 Less: Redemption of Class A common stock on September 7, 2022 (302,873,885 ) Plus: Accretion of carrying value to redemption value 1,110,667 Class A Common stock subject to possible redemption, September 30, 2022 $ 32,892,685	Class A Common Stock Subject to Possible Redemption The Company accounts for its Class A common stock subject to possible redemption in accordance with the guidance in Accounting Standards Codification (“ASC”) Topic 480 “Distinguishing Liabilities from Equity.” Class A common stock subject to mandatory redemption is classified as a liability instrument and is measured at fair value. Conditionally redeemable common stock (including common stock that features redemption rights that is either within the control of the holder or subject to redemption upon the occurrence of uncertain events not solely within the Company’s control) is classified as temporary equity. At all other times, common stock is classified as stockholders’ equity. The Company’s Class A common stock features certain redemption rights that are considered to be outside of the Company’s control and subject to occurrence of uncertain future events. Accordingly, the 33,421,570 shares of Class A common stock subject to possible redemption at December 31, 2021 and 2020, are presented as temporary equity, outside of the stockholders’ deficit section of the Company’s consolidated balance sheets. The Company recognizes changes in redemption value immediately as they occur and adjusts the carrying value of redeemable Class A common stock to equal the redemption value at the end of each reporting period. Increases or decreases in the carrying amount of redeemable common stock are affected by charges against additional paid in capital and accumulated deficit. At December 31, 2021 and 2020, the Class A Common Stock reflected in the consolidated balance sheets are reconciled in the following table: Gross proceeds $ 334,215,700 Less: Proceeds allocated to Public Warrants (12,700,197 ) Class A Common stocks issuance costs (18,132,174 ) Plus: Accretion of carrying value to redemption value 30,832,371 Class A Common stocks subject to possible redemption $ 334,215,700
Offering Costs	Offering Costs Offering costs consist of legal, accounting and other expenses that are directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs amounted to $18,847,894, of which $18,132,174 were associated with the Class A common stock are included in accretion for Class A common stock subject to redemption amount and $715,720 was expensed to the consolidated statements of operations (see Note 1).	Offering Costs Offering costs consist of legal, accounting and other expenses that are directly related to the Initial Public Offering. Offering costs were allocated to the separable financial instruments issued in the Initial Public Offering based on a relative fair value basis, compared to total proceeds received. Offering costs amounted to $18,847,894, of which $18,132,174 were associated with the Class A common stock issue in the amount of $18,132,174 are included in Accretion for Class A common stock subject to redemption amount and $715,720 was expensed to the consolidated statements of operations (see Note 1).
Warrant Liabilities	Warrant Liabilities The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40 the Company classifies the Warrants as liabilities at their fair value and adjust the Warrants to fair value at each reporting period. This liability is subject to re-measurement	Warrant Liabilities The Company accounts for the Warrants in accordance with the guidance contained in ASC 815-40 re-measurement
Income Taxes	Income Taxes The Company accounts for income taxes under ASC 740, “Income Taxes.” ASC 740, Income Taxes, requires the recognition of deferred tax assets and liabilities for both the expected impact of differences between the unaudited condensed financial statements and tax basis of assets and liabilities and for the expected future tax benefit to be derived from tax loss and tax credit carry forwards. ASC 740 additionally requires a valuation allowance to be established when it is more likely than not that all or a portion of deferred tax assets will not be realized. As of September 30, 2022 and December 31, 2021, the Company’s deferred tax asset had a full valuation allowance recorded against it. ASC 740-270-25-2 740-270-30-5. ASC 740 also clarifies the accounting for uncertainty in income taxes recognized in an enterprise’s financial statements and prescribes a recognition threshold and measurement process for financial statement recognition and measurement of a tax position taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more-likely-than-not The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of September 30, 2022 and December 31, 2021. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company has identified the United States as its only “major” tax jurisdiction. The Company is subject to income taxation by major taxing authorities since inception. These examinations may include questioning the timing and amount of deductions, the nexus of income among various tax jurisdictions and compliance with federal and state tax laws. The Company’s management does not expect that the total amount of unrecognized tax benefits will materially change over the next twelve months.	Income Taxes The Company follows the asset and liability method of accounting for income taxes under ASC 740, “Income Taxes.” Deferred tax assets and liabilities are recognized for the estimated future tax consequences attributable to differences between the financial statements carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. The effect on deferred tax assets and liabilities of a change in tax rates is recognized in income in the period that included the enactment date. Valuation allowances are established, when necessary, to reduce deferred tax assets to the amount expected to be realized. As of December 31, 2021 and December 31, 2020, the Company had a deferred tax asset of approximately $ 1,204,000 59,000 The Company’s current taxable income primarily consists of interest income on the Trust Account. The Company’s general and administrative costs are generally considered start-up start-up ASC 740 prescribes a recognition threshold and a measurement attribute for the financial statement recognition and measurement of tax positions taken or expected to be taken in a tax return. For those benefits to be recognized, a tax position must be more likely than not to be sustained upon examination by taxing authorities. The Company recognizes accrued interest and penalties related to unrecognized tax benefits as income tax expense. There were no unrecognized tax benefits and no amounts accrued for interest and penalties as of December 31, 2021 and December 31, 2020. The Company is currently not aware of any issues under review that could result in significant payments, accruals or material deviation from its position. The Company is subject to income tax examinations by major taxing authorities since inception.
Net Income per Common Share	Net Income per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. Net income per common stock is computed by dividing net income by the weighted average number of common stock outstanding for the period. The Company applies the two-class The calculation of diluted income per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering and (ii) private placement, since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 26,410,785 Class A common stock in the aggregate. As of September 30, 2022 and 2021, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted net income per common stock is the same as basic net income per common stock for the periods presented. Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Class A Class B Class A Class B Class A Class B Class A Class B Numerator: Allocation of net income $ 333,860 $ 105,144 $ 15,974,063 $ 3,993,516 $ 9,027,332 $ 2,425,352 $ 13,635,696 $ 3,408,924 Denominator: Basic and diluted weighted average ordinary share outstanding 26,530,664 8,355,393 33,421,570 8,355,393 31,099,360 8,355,393 33,421,570 8,355,393 Basic and diluted net income per ordinary share $ 0.01 $ 0.01 $ 0.48 $ 0.48 $ 0.29 $ 0.29 $ 0.41 $ 0.41 For the three and nine months ended September 30, 2022 and 2021, basic and diluted shares are the same as there are no securities that are dilutive to the stockholders under the treasury stock method.	Net Income (Loss) Per Common Share The Company complies with accounting and disclosure requirements of FASB ASC Topic 260, “Earnings Per Share”. The Company has two classes of shares, which are referred to as Class A common stock and Class B common stock. Income and losses are shared pro rata between the two classes of shares. Net income (loss) per common stock is computed by dividing net income (loss) by the weighted average number of common stock outstanding for the period. Accretion associated with the redeemable shares of Class A common stock is excluded from earnings per share as the redemption value approximates fair value. The calculation of diluted income (loss) per share does not consider the effect of the warrants issued in connection with the (i) Initial Public Offering and (ii) private placement, since the exercise of the warrants is contingent upon the occurrence of future events. The warrants are exercisable to purchase 26,410,785 Class A common stock in the aggregate. As of December 31, 2021 and 2020, the Company did not have any dilutive securities or other contracts that could, potentially, be exercised or converted into common stock and then share in the earnings of the Company. As a result, diluted net income (loss) per common stock is the same as basic net income (loss) per common stock for the periods presented. The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): Year Ended For the Period from May 29, Class A Class B Class A Class B Basic and diluted net income (loss) per common stock Numerator: Allocation of net income (loss) $ 14,231,590 $ 3,557,898 $ (12,476,946 ) $ (5,423,580 ) Denominator: Basic and diluted weighted average shares outstanding 33,421,570 8,355,393 18,333,191 7,969,220 Basic and diluted net income (loss) per common stock $ 0.43 $ 0.43 $ (0.68 ) $ (0.68 ) For the year ended December 31, 2021 and for the period from May 29, 2020 (inception) through December 31, 2020, basic and diluted shares are the same as there are no securities that are dilutive to the stockholders.
Concentration of Credit Risk	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Deposit Insurance Coverage limit of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.	Concentration of Credit Risk Financial instruments that potentially subject the Company to concentrations of credit risk consist of a cash account in a financial institution, which, at times, may exceed the Federal Depository Insurance Coverage limit of $250,000. The Company has not experienced losses on this account and management believes the Company is not exposed to significant risks on such account.
Recent Accounting Pronouncements	Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, 470-20) 815-40) 2020-06”) 2020-06 conversion and cash conversion features from convertible instruments and simplifies the derivative scope exception guidance pertaining to equity classification of contracts in an entity’s own equity. The new standard also introduces additional disclosures for convertible debt and freestanding instruments that are indexed to and settled in an entity’s own equity. ASU 2020-06 amends if-converted 2020-06 2020-06 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 condensed consolidated financial statements.	Recent Accounting Standards In August 2020, the Financial Accounting Standards Board (“FASB”) issued Accounting Standards Update (“ASU”) 2020-06, 470-20) 815-40) 2020-06”) 2020-06 2020-06 amends if-converted 2020-06 2020-06 2020-06 Management does not believe that any recently issued, but not yet effective, accounting standards, if currently adopted, would have a material effect on the Company’s consolidated financial statements.

NATURE OF OPERATIONS AND SUMM_2

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Summary of estimated useful lives for each major depreciable		The estimated useful lives for each major depreciable classification of property and equipment are as follows: Description Years Computer equipment 5 Office furniture and equipment 7 Leasehold improvements Lease term or useful life, Machinery and equipment 10
Summary of accounts receivable and contract liabilities	Accounts receivable and contract liabilities as of September 30, 2022 and December 31, 2021, were as follows: Accounts Receivable Contract Liabilities December 31, 2021 $ 223,275 $ 173,050 September 30, 2022 $ 743,725 $ 259,225	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, 2021 and 2020, were as follows: Accounts Contract January 1, 2020 $ — $ — December 31, 2020 $ 53,000 $ 35,776 December 31, 2021 $ 223,275 $ 173,050
Summary of disaggregated revenue from contracts with customers	Revenues from contracts with customers are disaggregated as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Revenues recognized at a point in time $ 866,353 $ 134,061 $ 1,003,728 $ 303,635 Revenues recognized over time 1,800 — 1,800 10,776 Total $ 868,153 $ 134,061 $ 1,005,528 $ 314,411	Revenues from contracts with customers are disaggregated as follows: Years Ended December 31, 2021 2020 Revenues recognized at a point in time $ 365,889 $ 669,537 Revenues recognized over time 10,776 22,922 Total $ 376,665 $ 692,459

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Summary of calculation of basic and diluted net income (loss) per common share	The following data show the amounts used in computing EPS and the effect on income and the weighted average number of shares: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Net loss $ (3,923,219 ) $ (1,927,665 ) $ (10,106,564 ) $ (6,739,408 ) Dividends on preferred stock (803,762 ) (715,565 ) (2,384,683 ) (2,123,361 ) Net loss available to common shareholders used in basic and diluted EPS $ (4,726,981 ) $ (2,643,230 ) $ (12,491,247 ) $ (8,862,769 ) Weighted average number of common shares used in basic and diluted EPS 10,744,338 9,997,421 10,518,296 9,965,351 Net loss per common share – basic and diluted $ (0.44 ) $ (0.26 ) $ (1.19 ) $ (0.89 )	The following data show the amounts used in computing EPS and the effect on income and the weighted average number of shares: 2021 2020 Net loss $ (9,383,975 ) $ (11,024,537 ) Dividends on preferred stock (2,856,048 ) (2,106,053 ) Net loss available to common shareholders used in basic and diluted EPS $ (12,240,023 ) $ (13,130,590 ) Weighted average number of common shares used in basic and diluted EPS 9,973,846 9,928,478 Loss per common share – basic and diluted $ (1.23 ) $ (1.32 )
Tailwind Acquisition Corp.
Summary of reconciliation of common stock subject to possible redemption	At September 30, 2022 and December 31, 2021, the Class A common stock reflected in the condensed consolidated balance sheets are reconciled in the following table: Gross proceeds $ 334,215,700 Less: Proceeds allocated to Public Warrants (12,700,197 ) Common stock issuance costs (18,132,174 ) Plus: Accretion of carrying value to redemption value 30,832,371 Class A Common stock subject to possible redemption, December 31, 2021 334,215,700 Plus: Accretion of carrying value to redemption value — Class A Common stock subject to possible redemption, March 31, 2022 334,215,700 Plus: Accretion of carrying value to redemption value 440,203 Class A Common stock subject to possible redemption, June 30, 2022 334,655,903 Less: Redemption of Class A common stock on September 7, 2022 (302,873,885 ) Plus: Accretion of carrying value to redemption value 1,110,667 Class A Common stock subject to possible redemption, September 30, 2022 $ 32,892,685	At December 31, 2021 and 2020, the Class A Common Stock reflected in the consolidated balance sheets are reconciled in the following table: Gross proceeds $ 334,215,700 Less: Proceeds allocated to Public Warrants (12,700,197 ) Class A Common stocks issuance costs (18,132,174 ) Plus: Accretion of carrying value to redemption value 30,832,371 Class A Common stocks subject to possible redemption $ 334,215,700
Summary of calculation of basic and diluted net income (loss) per common share	Three Months Ended Nine Months Ended September 30, September 30, September 30, September 30, Class A Class B Class A Class B Class A Class B Class A Class B Numerator: Allocation of net income $ 333,860 $ 105,144 $ 15,974,063 $ 3,993,516 $ 9,027,332 $ 2,425,352 $ 13,635,696 $ 3,408,924 Denominator: Basic and diluted weighted average ordinary share outstanding 26,530,664 8,355,393 33,421,570 8,355,393 31,099,360 8,355,393 33,421,570 8,355,393 Basic and diluted net income per ordinary share $ 0.01 $ 0.01 $ 0.48 $ 0.48 $ 0.29 $ 0.29 $ 0.41 $ 0.41	The following table reflects the calculation of basic and diluted net income (loss) per common share (in dollars, except per share amounts): Year Ended For the Period from May 29, Class A Class B Class A Class B Basic and diluted net income (loss) per common stock Numerator: Allocation of net income (loss) $ 14,231,590 $ 3,557,898 $ (12,476,946 ) $ (5,423,580 ) Denominator: Basic and diluted weighted average shares outstanding 33,421,570 8,355,393 18,333,191 7,969,220 Basic and diluted net income (loss) per common stock $ 0.43 $ 0.43 $ (0.68 ) $ (0.68 )

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Property and equipment at September 30, 2022 and December 31, 2021 consist of the following: September 30, December 31, Machinery and equipment $ 4,764,317 $ 4,534,801 Leasehold improvements 810,248 810,248 Furniture and office equipment 180,747 180,747 Computer equipment and software 108,112 81,981 5,863,424 5,607,777 Less accumulated depreciation and amortization (2,043,398 ) (1,627,497 ) Property and equipment, net $ 3,820,026 $ 3,980,280	Property and equipment at December 31, 2021 and 2020 consist of the following: 2021 2020 Machinery and equipment $ 4,534,801 $ 4,265,125 Leasehold improvements 810,248 808,408 Furniture and office equipment 180,747 179,679 Computer equipment and software 81,981 111,519 5,607,777 5,364,731 Less accumulated depreciation and amortization 1,627,497 1,224,991 Property and equipment, net $ 3,980,280 $ 4,139,740

INVENTORIES (Tables)

INVENTORIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Inventory Disclosure [Abstract]
Summary of inventories	Inventories at September 30, 2022 and December 31, 2021 consist of the following: September 30, December 31, Raw materials and supplies $ 1,679,340 $ 864,771 Work-in-process 59,874 69,435 Finished goods 32,500 471,677 1,771,714 1,405,883 Less inventory reserve (666,454 ) (995,785 ) Total $ 1,105,260 $ 410,098	Inventories at December 31, 2021 and 2020 consist of the following: 2021 2020 Raw materials and supplies $ 864,771 $ 832,680 Work-in-process 69,435 83,874 Finished goods 471,677 254,827 1,405,883 1,171,381 Less inventory reserve (995,785 ) (429,707 ) Total $ 410,098 $ 741,674

SHARE BASED COMPENSATION (Table

SHARE BASED COMPENSATION (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Share-Based Payment Arrangement [Abstract]
Schedule of Assumptions Used For Option Grants	The assumptions utilized for option grants during the nine months ended September 30, 2022 and 2021 are as follows: Nine Months Ended September 30, 2022 2021 Risk free interest rate 2.60 % 0.86 % Expected dividend yield 0.0 % 0.0 % Expected volatility 42 % 36 % Expected life (years) 6 5	The assumptions utilized for option grants during the years ended December 31, 2021 and 2020 are as follows: Years Ended December 31, 2021 2020 Risk free interest rate 0.86 % 0.53 % Expected dividend yield — — Expected volatility 36 % 36 % Expected life (years) 5 5 Fair value per stock option issued $ 3.21 $ 0.15
Schedule of Stock Option Plan And Changes During period	A summary of the Company’s stock option activity and related information 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, 2021 6,122,120 $ 1.03 8.0 $ 12,985,500 Options granted 2,590,000 3.15 Options exercised (771,374 ) 0.16 Options forfeited (1,879,613 ) 0.39 Options outstanding at September 30, 2022 6,061,133 $ 2.24 8.1 $ 5,494,932 Options exercisable at September 30, 2022 2,923,068 $ 1.66 7.2 $ 4,369,798 Options vested and expected to vest at September 30, 2022 6,061,133 $ 2.24 8.1 $ 5,494,932	A summary of the Company’s stock option plan and the changes during the years ended December 31, 2021 and 2020 are presented below: Options Weighted-Average Options outstanding, January 1, 2020 1,255,249 $ 1.02 Granted 7,373,686 0.78 Exercised (34,166 ) 0.16 Forfeited (137,105 ) 2.24 Options outstanding, December 31, 2020 8,457,664 0.80 Granted 410,000 0.15 Exercised (50,000 ) 0.16 Forfeited (2,695,544 ) 0.18 Options outstanding, December 31, 2021 6,122,120 $ 1.03 Exercisable, December 31, 2021 3,454,090 $ 0.80
Schedule of Information About Stock Options Exercised	Information related to the stock options exercised for each year follows: 2021 2020 Total intrinsic value $ — $ 18,732 Cash received $ 7,800 $ 5,550
Schedule Of Stock based Compensation Expense Recognized	Total stock-based compensation expense recognized in the Company’s statements of operations and comprehensive loss is classified as follows: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Cost of revenues $ 357,872 $ 2,377 $ 754,770 $ 10,211 Research and development 37,971 1,780 85,322 10,793 Sales and marketing 13,212 21,334 58,243 58,828 General and administrative 191,105 72,932 968,513 271,775 Total stock-based compensation expense $ 600,160 $ 98,423 $ 1,866,848 $ 351,607
Schedule Of Restricted Stock Units Activity	A summary of the Company’s RSU activity and related information is as follows: RSUs Number of Shares Weighted-Average Unvested at December 31, 2021 — $ — RSUs Granted 1,053,000 3.15 RSUs Vested — — RSUs Forfeited — — Unvested at September 30, 2022 1,053,000 $ 3.15 Vested and unreleased — Outstanding at September 30, 2022 1,053,000

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables) - Tailwind Acquisition Corp [Member]	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Schedule of gross holding gains and fair value of held-to-maturity securities	The gross holding gains (losses) and fair value of held-to-maturity Held-To-Maturity Amortized Gross Fair Value September 30, 2022 U.S. Treasury Bills (Matured on August 18, 2022) $ — $ — $ — December 31, 2021 Treasury Preferred Fund (Matured on February 17, 2022) $ 334,439,154 $ 6,468 $ 334,445,622	The gross holding gains (losses) and fair value of held-to-maturity Held-To-Maturity Amortized Gross Holding Fair Value December 31, 2021 Treasury Preferred Fund $ 334,439,154 $ 6,468 $ 334,445,622 December 31, 2020 U.S. Treasury Securities (Matured on 05/04/2021) (1) $ 334,319,993 $ (1,804 ) $ 334,318,189 (1) Upon maturity, the proceeds in the Trust Account were invested in a Treasury Preferred Fund.
Schedule of assets that are measured at fair value on a recurring basis	The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at September 30, 2022 and December 31, 2021 indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level September 30, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 33,034,062 $ 334,441,194 Liabilities: Warrant Liability – Public Warrants 1 $ 1,336,863 $ 8,689,608 Warrant Liability – Private Placement Warrants 2 $ 776,000 $ 5,044,000	The following table presents information about the Company’s assets and liabilities that are measured at fair value on a recurring basis at December 31, 2021 and 2020 indicates the fair value hierarchy of the valuation inputs the Company utilized to determine such fair value. Level December 31, December 31, Assets: Cash and marketable securities held in Trust Account 1 $ 334,441,194 $ 334,321,131 Liabilities: Warrant liabilities – Public Warrants 1 $ 8,689,608 $ 23,395,099 Warrant liabilities – Private Placement Warrants 2 $ 5,044,000 $ 13,580,000
Summary of the changes in the fair value of the liabilities, a Level 3 liability, measured on a recurring basis.	Private Fair value as of January 1, 2021 $ 13,580,000 Change in fair value (3,686,000 ) Fair value as of March 31, 2021 9,894,000 Transfers out of Level 3 to Level 2 (9,894,000 ) Fair value as of September 30, 2021 $ —	Private Fair value as of January 1, 2021 $ 13,580,000 Change in fair value (3,686,000 ) Transfers out of Level 3 to Level 2 (9,894,000 ) Fair value as of December 31, 2021 $ —

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Commitments and Contingencies Disclosure [Abstract]
Summary of lease cost	During the three and nine months ended September 30, 2022, the Company recognized the following lease costs arising from the lease transaction: Three Months Ended 2022 Nine Months September 30, 2022 Operating lease cost $ 85,036 $ 255,109
Summary of cash flow transactions arising from the lease transaction	The Company recognized the following cash flow transactions arising from the lease transaction: Three Months Ended 2022 Nine Months Ended 2022 Cash paid for amounts included in the measurement of lease liability $ 90,331 $ 270,993 Right-of-use $ — $ 934,584
Summary of future payments and interest expense for the operating lease	At September 30, 2022, the future payments and interest expense for the operating lease is as follows: Years Ending December 31, Future Payments The remainder of 2022 $ 90,331 2023 372,214 2024 383,383 Total undiscounted cash flows $ 845,927 Less: imputed interest (48,820 ) Present value of lease liabilities $ 797,107
Summary of future minimum payments for the operating leases	At December 31, 2021, the future minimum payments for the operating leases were as follows: Years Ending December 31, Future Minimum Payments 2022 $ 361,324 2023 372,214 2024 383,383 Total $ 1,116,921	Future minimum lease payments under operating leases are as follows: Years Ending December 31, Amount 2022 $ 361,324 2023 372,214 2024 383,383 Total $ 1,116,921

REVENUE (Tables)

REVENUE (Tables)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
Revenue from Contract with Customer [Abstract]
Summary of accounts receivable and contract liabilities	Accounts receivable and contract liabilities as of September 30, 2022 and December 31, 2021, were as follows: Accounts Receivable Contract Liabilities December 31, 2021 $ 223,275 $ 173,050 September 30, 2022 $ 743,725 $ 259,225	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, 2021 and 2020, were as follows: Accounts Contract January 1, 2020 $ — $ — December 31, 2020 $ 53,000 $ 35,776 December 31, 2021 $ 223,275 $ 173,050
Summary of revenues from contracts with customers	Revenues from contracts with customers are disaggregated as follows: Three Months Ended September 30, Nine Months Ended September 30, 2022 2021 2022 2021 Revenues recognized at a point in time $ 866,353 $ 134,061 $ 1,003,728 $ 303,635 Revenues recognized over time 1,800 — 1,800 10,776 Total $ 868,153 $ 134,061 $ 1,005,528 $ 314,411	Revenues from contracts with customers are disaggregated as follows: Years Ended December 31, 2021 2020 Revenues recognized at a point in time $ 365,889 $ 669,537 Revenues recognized over time 10,776 22,922 Total $ 376,665 $ 692,459

INCOME TAX (Tables)

INCOME TAX (Tables)	12 Months Ended
	Dec. 31, 2021
Schedule of Company's net deferred tax asset and tax liabilities	Significant components of the Company’s deferred income tax assets and liabilities are as follows: As of December 31, 2021 2020 Deferred tax assets: Net operating loss carryforwards $ 6,909,965 $ 5,818,214 Research and development credits 1,155,623 877,027 Business tax credit carryforward 2,690,320 3,418,605 Accrued expenses 69,965 84,544 Stock based compensation 64,476 — Inventory reserve 209,410 105,956 Total deferred tax assets before valuation allowance 11,099,759 10,304,346 Less valuation allowance (10,825,941 ) (9,982,062 ) Subtotal deferred tax assets 273,818 322,284 Deferred tax liabilities: Fixed assets (273,818 ) (322,284 ) Total deferred tax liabilities (273,818 ) (322,284 ) Net deferred tax asset (liability) $ — $ —
Schedule of components of Company's income tax provision	The components of income tax expense (benefit) consisted of the following: Years Ended December 31, 2021 2020 Current $ — $ — Deferred — — Total income tax expense $ — $ —
Schedule of reconciliation of the federal income tax rate to the Company's effective tax rate	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, 2021 and 2020, is as follows: Years Ended December 31, 2021 2020 Tax benefit at the statutory rate $ (1,970,635 ) $ (2,315,153 ) Increase (decrease) in taxes resulting from: State taxes 434,478 (458,243 ) Deferred state tax rate changes 912,268 — PPP loan forgiveness — (134,542 ) Research and development tax credits (278,596 ) (278,596 ) Other 58,606 (112,643 ) Change in valuation allowance 843,879 3,299,177 Total income tax benefit $ — $ —
Tailwind Acquisition Corp [Member]
Schedule of Company's net deferred tax asset and tax liabilities	The Company’s net deferred tax assets are as follows: December 31, 2021 2020 Deferred tax assets Net operating loss carryforward $ 19,569 $ 2,772 Organizational costs/Startup expenses 1,184,552 56,428 Total deferred tax assets 1,204,121 59,200 Valuation allowance (1,204,121 ) (59,200 ) Deferred tax assets, net of allowance $ — $ —
Schedule of components of Company's income tax provision	The income tax provision consists of the following: Years Ended December 31, 2021 2020 Federal Deferred $ (1,144,921 ) $ (59,200 ) Change in valuation allowance 1,144,921 59,200 Income tax provision $ — $ —
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 at December 31, 2021 and 2020 is as follows: December 31, 2021 2020 Statutory federal income tax rate 21.0 % 21.0 % State taxes, net of federal tax benefit 0.0 % 0.0 % Change in fair value of warrant liabilities (27.4 )% (19.8 )% Transaction costs associated with the Initial Public Offering 0.0 % (0.8 )% Change in valuation allowance 6.4 % (0.3 )% 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, 2022	Dec. 31, 2021
Earnings Per Share [Abstract]
Schedule of antidilutive securities excluded from computation of earnings per share	The following table sets forth securities outstanding that could potentially dilute the calculation of diluted earnings per share: Three and Nine Months Ended September 30, 2022 2021 Stock options outstanding 6,061,133 8,780,936 Warrants to purchase common stock – equity classified 4,000,000 4,000,000 Unvested restricted stock units 1,053,000 — Total 11,114,133 12,780,936
Summary of earnings per share, basic and diluted	The following data show the amounts used in computing EPS and the effect on income and the weighted average number of shares: Three Months Ended Nine Months Ended 2022 2021 2022 2021 Net loss $ (3,923,219 ) $ (1,927,665 ) $ (10,106,564 ) $ (6,739,408 ) Dividends on preferred stock (803,762 ) (715,565 ) (2,384,683 ) (2,123,361 ) Net loss available to common shareholders used in basic and diluted EPS $ (4,726,981 ) $ (2,643,230 ) $ (12,491,247 ) $ (8,862,769 ) Weighted average number of common shares used in basic and diluted EPS 10,744,338 9,997,421 10,518,296 9,965,351 Net loss per common share – basic and diluted $ (0.44 ) $ (0.26 ) $ (1.19 ) $ (0.89 )	The following data show the amounts used in computing EPS and the effect on income and the weighted average number of shares: 2021 2020 Net loss $ (9,383,975 ) $ (11,024,537 ) Dividends on preferred stock (2,856,048 ) (2,106,053 ) Net loss available to common shareholders used in basic and diluted EPS $ (12,240,023 ) $ (13,130,590 ) Weighted average number of common shares used in basic and diluted EPS 9,973,846 9,928,478 Loss per common share – basic and diluted $ (1.23 ) $ (1.32 )

DESCRIPTION OF ORGANIZATION A_2

DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS (Details)			7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 07, 2022 USD ($) $ / shares shares	Sep. 09, 2020 USD ($) $ / shares shares	Dec. 31, 2020 USD ($)	Sep. 30, 2022 USD ($) subsidiary item tranche installment $ / shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares shares	Sep. 09, 2022 USD ($) $ / shares
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Cash			$ 8,394,553	$ 4,047,780		$ 6,007,575
Tailwind Acquisition Corp.
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Condition for future business combination number of businesses minimum | item				1
Number of subsidiaries | subsidiary				1
Transaction costs				$ 18,847,894
Cash underwriting fee				6,684,314
Deferred underwriting fee payable			11,697,550	11,697,550		$ 11,697,550
Other offering cost				$ 466,030
Percentage of aggregate fair market value of assets				80%		80%
Minimum ownership interest to be acquired in post-transaction company				50%		50%
Per share value of residual assets in trust account | $ / shares				$ 10		$ 10
Minimum net tangible assets upon consummation of business combination				$ 5,000,001		$ 5,000,001
Maximum percentage of shares that can be redeemed without prior consent of the Company				15%		15%
Percentage of shares of stock the Company is obligated to redeem without consummating a business combination				100%		100%
Amount of loan to be contributed by the Lender				$ 600,000
Additional loan to be contributed by Lender if no initial business combination occurs by charter extension date				$ 150,000
Additional loan to be contributed by the Lender, number of equal installments | installment				2
Number of times Termination Date can be extended | item				2
Extension period for Termination Date				1 month
Extension of Termination Date, advance notice period prior to the applicable deadlines, until March 9, 2023				5 days
Extension of Termination Date, maximum advance notice period after the Original Termination Date				6 months
Threshold trading days to redeem the shares if no business combination occurs				10 days		10 days
Interest to pay dissolution expenses				$ 100,000		$ 100,000
Cash			2,245,798	384,522		479,694
Working capital deficit				4,278,182		3,279,558
Convertible note - related party, Outstanding balance				$ 600,000
Offering cost			$ 287,780		$ 17,000	17,000
Tailwind Acquisition Corp. | Unsecured promissory note - Sponsor
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Amount of loan contributed by lender							$ 750,000
Conversion price per warrant | $ / shares				$ 1
Initial maximum borrowing capacity of the note							$ 600,000
Aggregate additional draw down amount				$ 150,000
Number of equal tranches | tranche				2
Tailwind Acquisition Corp. | Class A Common Stock Subject to Redemption
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of shares redeemed | shares	30,188,729
Redemption price per share | $ / shares	$ 10.03
Aggregate Redemption Amount	$ 302,873,885
Tailwind Acquisition Corp. | IPO [Member]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of shares issued | shares		33,421,570
Share issued price | $ / shares							$ 10
Proceeds from issuance of shares		$ 334,215,700
Transaction costs						18,847,894
Cash underwriting fee						6,684,314
Deferred underwriting fee payable						11,697,550
Other offering cost						466,030
Maturity term of U.S. government securities		185 days
Offering cost						$ 18,847,894
Tailwind Acquisition Corp. | Over-Allotment Option [Member]
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of shares issued | shares		3,421,570				3,421,570
Tailwind Acquisition Corp. | Private Placement
DESCRIPTION OF ORGANIZATION AND BUSINESS OPERATIONS
Number of warrants to purchase the shares issued (in shares) | shares		9,700,000
Price of warrants | $ / shares		$ 1
Proceeds from issuance of warrants		$ 9,700,000

NATURE OF OPERATIONS AND SUMM_3

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of estimated useful lives for each major depreciable (Details)	12 Months Ended
	Dec. 31, 2021
Computer Equipment [Member]
Disclosure In Tabular Form Of Useful Lives Of Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	5 years
Office furniture and equipment [Member]
Disclosure In Tabular Form Of Useful Lives Of Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Leasehold Improvements [Member]
Disclosure In Tabular Form Of Useful Lives Of Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Estimated Useful Lives	Lease term or useful life,whichever is shorter
Machinery and Equipment [Member]
Disclosure In Tabular Form Of Useful Lives Of Property Plant And Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years

NATURE OF OPERATIONS AND SUMM_4

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of accounts receivable and contract liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Accounts Receivable	$ 743,725	$ 223,275	$ 53,000	$ 0
Contract liabilities	$ 259,225	$ 173,050	$ 35,776	$ 0

NATURE OF OPERATIONS AND SUMM_5

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Summary of disaggregated revenue from contracts with customers (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues recognized	$ 868,153	$ 134,061	$ 1,005,528	$ 314,411	$ 376,665	$ 692,459
Transferred at Point in Time [Member]
Disaggregation of Revenue [Line Items]
Revenues recognized	866,353	134,061	1,003,728	303,635	365,889	669,537
Transferred over Time [Member]
Disaggregation of Revenue [Line Items]
Revenues recognized	$ 1,800	$ 0	$ 1,800	$ 10,776	$ 10,776	$ 22,922

NATURE OF OPERATIONS AND SUMM_6

NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Retained earnings accumulated deficit	$ (57,169,771)						$ (57,169,771)		$ (47,063,207)	$ (37,679,232)
Net income (loss)	(3,923,219)	$ (3,895,551)	$ (2,287,794)	$ (1,927,665)	$ (2,452,240)	$ (2,359,503)	(10,106,564)	$ (6,739,408)	(9,383,975)	(11,024,537)
Cash on hand	4,047,780						4,047,780		6,007,575	8,394,553
Net cash used in operating activities							(7,287,836)	(5,974,153)	(7,806,795)	(8,406,116)
Allowance for credit losses on accounts receivable current									0	0
Inventory reserve									995,785	429,707
Write-down of inventory	0			0			51,034	0	0	572,928
Impairment of long lived assets held for use									0	0
Deferred rent expenses									96,484	107,330
Contract with customer, liability, revenue recognized	1,800			0			1,800	10,776	35,776
Unrecognized tax benefits									0	0
Unrecognized tax benefits income tax benefits penalties expenses									0	0
Unrecognized tax benefits income tax interest on income tax expenses									0	0
Research and development expenses	1,066,161			574,072			2,684,694	1,980,405	2,463,307	3,103,539
Selling and marketing expenses	95,670			515,184			603,629	1,352,717	1,647,552	1,308,783
General and administration expenses	1,757,104			$ 762,156			4,131,477	$ 2,706,564	$ 3,884,677	$ 3,550,636
Working capital	2,477,403						2,477,403
Operating lease right of use asset	716,507						716,507
Operating lease liability	797,107						797,107
Cumulative Effect, Period of Adoption, Adjustment [Member]
Operating lease right of use asset	934,584						934,584
Operating lease liability	$ 1,031,067						$ 1,031,067

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)		3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended		24 Months Ended
	Sep. 07, 2022	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2021	Sep. 09, 2020
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Unrecognized tax benefits				$ 0			$ 0	$ 0	$ 0
Amounts accrued for the payment of interest and penalties		$ 0			$ 0		0		0
Deferred tax asset				10,304,346			11,099,759	10,304,346	11,099,759
Income tax expense		0	$ 0		0	$ 0	0	0
Federal depository insurance coverage							250,000		250,000
Tailwind Acquisition Corp.
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Cash equivalents		0		$ 0	0		$ 0	0	0
Offering cost		$ 18,847,894			18,847,894
Transaction costs included in accretion for Class A common stock subject to redemption amount					18,132,174
Transaction costs expensed					$ 715,720
Statutory federal income tax rate		21%	21%	21%	21%	21%	21%
Effective tax rate (in percent)		26.99%	0%	0%	2.38%	0%	0%
Unrecognized tax benefits		$ 0		$ 0	$ 0		$ 0	0	0
Amounts accrued for the payment of interest and penalties		$ 0		0	$ 0		0	0	0
Number of dilutive securities		0	0		0	0
Common stocks issuance costs							18,132,174		18,132,174
Deferred tax asset				59,200			1,204,121	$ 59,200	$ 1,204,121
Income tax expense		$ 162,329		$ 0	$ 279,345		$ 0
Number of classes of shares							2		2
Federal depository insurance coverage							$ 250,000		$ 250,000
Tailwind Acquisition Corp. | IPO
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Offering cost							18,847,894		$ 18,847,894
Common stocks issuance costs							18,132,174
Transaction costs​ allocated​ to warrant​ liability							$ 715,720
Tailwind Acquisition Corp. | Class A Common stock [Member]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Common stock subject to possible redemption, shares				33,421,570			33,421,570	33,421,570	33,421,570
Number of shares for purchase upon warrant exercise (in shares)		26,410,785	26,410,785	26,410,785	26,410,785	26,410,785	26,410,785	26,410,785	26,410,785
Tailwind Acquisition Corp. | Class A Common stock [Member] | IPO
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Number of classes of shares							1		1	1
Tailwind Acquisition Corp. | Common Class A Subject To Redemption
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES
Number of shares redeemed	30,188,729
Redemption value per share	$ 10.03	$ 10.21			$ 10.21		$ 10		$ 10
Aggregate redemption amount	$ 302,873,885
Common stock subject to possible redemption, shares		3,232,841		33,421,570	3,232,841		33,421,570	33,421,570	33,421,570

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES - Reconciliation of common stock subject to possible redemption (Details) - Tailwind Acquisition Corp. - USD ($)	3 Months Ended		12 Months Ended	24 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Dec. 31, 2021	Dec. 31, 2021	Mar. 31, 2022	Dec. 31, 2020
Gross proceeds				$ 334,215,700
Proceeds allocated to Public Warrants				(12,700,197)
Common stocks issuance costs			$ (18,132,174)	(18,132,174)
Accretion of carrying value to redemption value				30,832,371
Class A Common stock subject to possible redemption			334,215,700	334,215,700		$ 334,215,700
Common Class A Subject To Redemption
Gross proceeds			334,215,700
Proceeds allocated to Public Warrants			(12,700,197)
Common stocks issuance costs			(18,132,174)
Accretion of carrying value to redemption value	$ 1,110,667	$ 440,203	30,832,371
Redemption of Class A common stock on September 7, 2022	(302,873,885)
Class A Common stock subject to possible redemption	$ 32,892,685	$ 334,655,903	$ 334,215,700	$ 334,215,700	$ 334,215,700

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES- Calculation of basic and diluted net income (loss) per common share (Details) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Numerator
Allocation of net income	$ (4,726,981)	$ (2,643,230)		$ (12,491,247)	$ (8,862,769)	$ (12,240,023)	$ (13,130,590)
Denominator
Weighted average shares outstanding basic	10,744,338	9,997,421		10,518,296	9,965,351	9,973,846	9,928,478
Weighted average shares outstanding diluted	10,744,338	9,997,421		10,518,296	9,965,351	9,973,846	9,928,478
Net income per share basic	$ (0.44)	$ (0.26)		$ (1.19)	$ (0.89)	$ (1.23)	$ (1.32)
Net income per share diluted	$ (0.44)	$ (0.26)		$ (1.19)	$ (0.89)	$ (1.23)	$ (1.32)
Tailwind Acquisition Corp. | Class A Common stock
Numerator
Allocation of net income	$ 333,860	$ 15,974,063	$ (12,476,946)	$ 9,027,332	$ 13,635,696	$ 14,231,590
Denominator
Weighted average shares outstanding basic	26,530,664	33,421,570	18,333,191	31,099,360	33,421,570	33,421,570
Weighted average shares outstanding diluted	26,530,664	33,421,570	18,333,191	31,099,360	33,421,570	33,421,570
Net income per share basic	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Net income per share diluted	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Tailwind Acquisition Corp. | Class B Common stock
Numerator
Allocation of net income	$ 105,144	$ 3,993,516	$ (5,423,580)	$ 2,425,352	$ 3,408,924	$ 3,557,898
Denominator
Weighted average shares outstanding basic	8,355,393	8,355,393	7,969,220	8,355,393	8,355,393	8,355,393
Weighted average shares outstanding diluted	8,355,393	8,355,393	7,969,220	8,355,393	8,355,393	8,355,393
Net income per share basic	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43
Net income per share diluted	$ 0.01	$ 0.48	$ (0.68)	$ 0.29	$ 0.41	$ 0.43

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Depreciation and amortization	$ 99,897	$ 137,980	$ 380,539	$ 407,716	$ 546,944	$ 478,502
Losses from the disposal of property and equipment				114,781	147,469	563,733
Selling and administrative expenses [Member]
Property, Plant and Equipment [Line Items]
Losses from the disposal of property and equipment	$ 0	$ 57,478	$ 0	$ 120,337	$ 147,469	$ 563,733

PROPERTY AND EQUIPMENT - Summar

PROPERTY AND EQUIPMENT - Summary of property and equipment (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Property, Plant and Equipment [Line Items]
Property and equipment	$ 5,863,424	$ 5,607,777	$ 5,364,731
Less accumulated depreciation and amortization	(2,043,398)	(1,627,497)	(1,224,991)
Property and equipment, net	3,820,026	3,980,280	4,139,740
Machinery and equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	4,764,317	4,534,801	4,265,125
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	810,248	810,248	808,408
Furniture and office equipment [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	180,747	180,747	179,679
Computer equipment and software [Member]
Property, Plant and Equipment [Line Items]
Property and equipment	$ 108,112	$ 81,981	$ 111,519

INITIAL PUBLIC OFFERING (Detail

INITIAL PUBLIC OFFERING (Details) - Tailwind Acquisition Corp [Member] - $ / shares		12 Months Ended
	Sep. 09, 2020	Dec. 31, 2021
INITIAL PUBLIC OFFERING
Number of classes of shares		2
IPO
INITIAL PUBLIC OFFERING
Number of shares issued	33,421,570
Share price	$ 10
Over allotment
INITIAL PUBLIC OFFERING
Number of shares issued	3,421,570	3,421,570
Class A Common stock | IPO
INITIAL PUBLIC OFFERING
Number of shares issued		33,421,570
Share price		$ 10
Number of classes of shares	1	1
Number of warrants in a unit	0.5	0.5
Number of shares issuable per warrant (in shares)		1
Exercise price of warrants (in dollars per share)		$ 11.5
Class A Common stock | Public Warrants | IPO
INITIAL PUBLIC OFFERING
Number of warrants in a unit	1
Number of shares issuable per warrant (in shares)	1
Exercise price of warrants (in dollars per share)	$ 11.5

INVENTORIES (Details)

INVENTORIES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Inventory write down	$ 0	$ 0	$ 51,034	$ 0	$ 0	$ 572,928

INVENTORIES - Summary of invent

INVENTORIES - Summary of inventories (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Inventory Disclosure [Abstract]
Raw materials and supplies	$ 1,679,340	$ 864,771	$ 832,680
Work-in-process	59,874	69,435	83,874
Finished goods	32,500	471,677	254,827
Total gross inventory	1,771,714	1,405,883	1,171,381
Less inventory reserve	(666,454)	(995,785)	(429,707)
Total	$ 1,105,260	$ 410,098	$ 741,674

DEBT (Details)

DEBT (Details)	3 Months Ended	9 Months Ended
	Sep. 30, 2022 USD ($)	Sep. 30, 2022 USD ($)
Debt Instrument [Line Items]
Proceeds from convertible debt		$ 5,300,000
Convertible Promissory Note Agreement [Member]
Debt Instrument [Line Items]
Proceeds from convertible debt	$ 5,200,000	$ 5,300,000
Debt instrument interest rate stated percentage	8%	8%
Percentage Of Discount Applied Convert Notes To Common Stock		15%
Interest Expense	$ 55,276	$ 57,490
Debt instrument, maturity date, description		The 2022 Notes mature in December 2024 unless previously converted.

DEFERRED FINANCING COSTS (Deta

DEFERRED FINANCING COSTS (Details) - USD ($)	Sep. 30, 2022	Sep. 30, 2021
Debt Issuance Costs, Net [Abstract]
Deferred financing costs	$ 2,834,802	$ 0

PRIVATE PLACEMENT (Details)

PRIVATE PLACEMENT (Details) - Tailwind Acquisition Corp. - Private Placement - USD ($)		12 Months Ended
	Sep. 09, 2020	Dec. 31, 2021
Number of warrants issued	9,700,000
Aggregate proceeds from issuance of warrants	$ 9,700,000
Sponsor
Number of warrants issued	9,700,000	9,700,000
Price of warrants (in dollars per share)	$ 1	$ 1
Aggregate proceeds from issuance of warrants	$ 9,700,000	$ 9,700,000
Number of shares issuable per warrant (in shares)	1	1
Exercise price of warrants (in dollars per share)	$ 11.5	$ 11.5

NOTE PAYABLES, RELATED PARTY (D

NOTE PAYABLES, RELATED PARTY (Details) - Promissory Note Agreement With A Shareholder [Member] - Shareholder [Member] - USD ($)	8 Months Ended	12 Months Ended
	Dec. 31, 2019	Dec. 31, 2020	May 16, 2019
Notes payable to related party [Line Items]
Debt instrument face value			$ 7,000,000
Related party transaction rate of interest	8%
Long term date date of maturity			Dec. 31, 2020
Interest expense related to the loan		$ 338,658
Warrants To Purchase Common Stock [Member]
Notes payable to related party [Line Items]
Number of common stock covered by warrants			3,500,000
Interest expense related to warrants issued		$ 1,314,301

RELATED PARTY TRANSACTIONS - Fo

RELATED PARTY TRANSACTIONS - Founder Shares (Details) - USD ($)		1 Months Ended	12 Months Ended
	Oct. 24, 2020	Jun. 30, 2020	Dec. 31, 2021	Sep. 30, 2022	Dec. 31, 2020
RELATED PARTY TRANSACTIONS
Founder shares outstanding			9,999,051	10,770,425	9,949,051
Threshold trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination		150 days
Sponsor | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Maximum shares subject to forfeiture		1,125,000
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share)		$ 12
Threshold consecutive trading days for transfer, assign or sale of shares or warrants, after the completion of the initial business combination		30 days
Sponsor | Founder Shares | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Maximum shares subject to forfeiture		1,125,000
Class B Common stock | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Founder shares outstanding			8,355,393	8,355,393	8,355,393
Class B Common stock | Maximum [Member] | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences		20 days
Class B Common stock | Sponsor | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Shares issued		8,625,000
Consideration received		$ 25,000
Maximum shares subject to forfeiture following underwriter's election to partially exercise its over-allotment		269,607
Founder shares as a percentage of issued and outstanding shares after the Initial Public Offering		20%
Shares forfeited	269,607
Founder shares outstanding	8,355,393
Restrictions on transfer period of time after business combination completion			1 year
Class B Common stock | Sponsor | Founder Shares | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Shares issued		8,625,000
Consideration received		$ 25,000
Maximum shares subject to forfeiture following underwriter's election to partially exercise its over-allotment		269,607
Founder shares as a percentage of issued and outstanding shares after the Initial Public Offering		20%
Shares forfeited	269,607
Founder shares outstanding	8,355,393
Stock price trigger to transfer, assign or sell any shares or warrants of the company, after the completion of the initial business combination (in dollars per share)		$ 12
Threshold trading days for transfer, assign or sale of shares or warrant, after the completion of the initial business combination		20 days
Threshold period after the business combination in which the 20 trading days within any 30 trading day period commences		30 days
Threshold period for not to transfer, assign or sell any of their shares or warrants after the completion of the initial business combination		150 days
Restrictions on transfer period of time after business combination completion		1 year

RELATED PARTY TRANSACTIONS - Pr

RELATED PARTY TRANSACTIONS - Promissory Note, Administrative Support Agreement and Related Party Loans (Details)		1 Months Ended	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 15, 2020 USD ($)	Jun. 30, 2020 USD ($)	Sep. 30, 2022 USD ($) tranche $ / shares	Sep. 30, 2021 USD ($)	Dec. 31, 2020 USD ($)	Sep. 30, 2022 USD ($) tranche $ / shares	Sep. 30, 2021 USD ($)	Dec. 31, 2021 USD ($) $ / shares	Dec. 31, 2020 USD ($)	Sep. 09, 2022 USD ($)
RELATED PARTY TRANSACTIONS
Repayment of debt									$ 7,000,000
Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Accounts payable and accrued expenses			$ 4,639,823		$ 208,129	$ 4,639,823		$ 3,867,106	208,129
Repayment of debt					52,250
Convertible note - related party, Outstanding balance			600,000			600,000
Administrative Support Agreement | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Expenses per month			10,000			10,000		10,000
Expenses incurred			30,000	$ 90,000	40,000	30,000	$ 90,000	120,000
Accrued expenses fee						20,000		50,000
Accounts payable and accrued expenses					40,000			50,000	40,000
Working Capital Loans | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Loans convertible into warrants			1,500,000			$ 1,500,000		$ 1,500,000
Price of warrants (in dollars per share) | $ / shares						$ 1		$ 1
Outstanding Balance					$ 0			$ 0	$ 0
Unsecured Promissory Note | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Repayment of debt	$ 52,250
Additional borrowing capacity of the note			$ 150,000			$ 150,000
Initial maximum borrowing capacity of the note										$ 600,000
Number of equal tranches | tranche			2			2
Conversion price per warrant | $ / shares			$ 1			$ 1
Unsecured Promissory Note | Sponsor [Member] | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Amount available for borrowings		$ 300,000
Unsecured Promissory Note | Promissory Note - Related Party | Tailwind Acquisition Corp [Member]
RELATED PARTY TRANSACTIONS
Repayment of debt	$ 52,250

COMMITMENTS AND CONTINGENCIES_2

COMMITMENTS AND CONTINGENCIES (Details)	3 Months Ended	9 Months Ended	12 Months Ended
	Sep. 30, 2022 USD ($) ft² $ / shares	Sep. 30, 2022 USD ($) ft² item $ / shares shares	Dec. 31, 2021 USD ($) item $ / shares shares	Oct. 24, 2020 shares
Commitments and Contingencies
Operating lease weighted average remaining lease term	2 years 3 months 18 days	2 years 3 months 18 days
Operating lease weighted average discount rate percent	5.50%	5.50%
Rent expense for operating leases | $	$ 90,429	$ 271,286
Purchase commitment | $		$ 573,161
Office Building [Member] | COLORADO
Commitments and Contingencies
Area of land | ft²	27,900	27,900
Office Building [Member] | December 2024 [Member] | COLORADO
Commitments and Contingencies
Operating lease month of expiry		2024-12
Tailwind Acquisition Corp [Member]
Commitments and Contingencies
Maximum number of demands for registration of securities | item		3	3
Over allotment | Tailwind Acquisition Corp [Member]
Commitments and Contingencies
Underwriting option period		45 days	45 days
Number of units granted to underwriters | shares		4,500,000	4,500,000
Shares issued underwriters | shares		3,421,570	3,421,570
Deferred underwriting fee per share | $ / shares	$ 0.35	$ 0.35	$ 0.35
Deferred underwriting commissions | $	$ 11,697,550	$ 11,697,550	$ 11,697,550
Number of units expired and unexercised | shares				1,078,430

COMMITMENTS AND CONTINGENCIES -

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

COMMITMENTS AND CONTINGENCIES_3

COMMITMENTS AND CONTINGENCIES - Summary of cash flow transactions arising from the lease transaction (Details) - USD ($)	3 Months Ended	9 Months Ended
	Sep. 30, 2022	Sep. 30, 2022
Commitments and Contingencies Disclosure [Abstract]
Cash paid for amounts included in the measurement of lease liability	$ 90,331	$ 270,993
Right-of-use assets obtained in exchange for new operating lease liability	$ 0	$ 934,584

COMMITMENTS AND CONTINGENCIES_4

COMMITMENTS AND CONTINGENCIES - Summary of future payments and interest expense for the operating lease (Details)	Sep. 30, 2022 USD ($)
Commitments and Contingencies Disclosure [Abstract]
The remainder of 2022	$ 90,331
2023	372,214
2024	383,383
Total undiscounted cash flows	845,927
Less: imputed interest	(48,820)
Present value of lease liabilities	$ 797,107

COMMITMENTS AND CONTINGENCIES_5

COMMITMENTS AND CONTINGENCIES - Summary of future minimum payments for the operating leases (Details)	Dec. 31, 2021 USD ($)
Commitments and Contingencies Disclosure [Abstract]
2022	$ 361,324
2023	372,214
2024	383,383
Total	$ 1,116,921

COMMITMENTS AND CONTINGENCIES_6

COMMITMENTS AND CONTINGENCIES - The Proposed Business Combination (Details) - USD ($)		9 Months Ended	12 Months Ended
	Aug. 05, 2022	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
COMMITMENTS AND CONTINGENCIES
Preferred stock, par value (in dollars per share)	$ 0.0001
Common stock, par value (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Issue price per share	10
Nuburu, Inc
COMMITMENTS AND CONTINGENCIES
Common stock, par value (in dollars per share)	0.0001
Tailwind Acquisition Corp [Member]
COMMITMENTS AND CONTINGENCIES
Preferred stock, par value (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Minimum Net Tangible Assets Upon Consummation Of Business Combination		$ 5,000,001	$ 5,000,001
Tailwind Acquisition Corp [Member] | Nuburu, Inc
COMMITMENTS AND CONTINGENCIES
Preferred stock, par value (in dollars per share)	0.0001
Common stock, par value (in dollars per share)	0.0001
Issue price per share	10
Business Combination Agreement
COMMITMENTS AND CONTINGENCIES
Common stock, par value (in dollars per share)	$ 0.0001
Number of shares issued	35,000,000
Minimum Net Tangible Assets Upon Consummation Of Business Combination	$ 5,000,001
Number of business days that business combination agreement can be terminated if Nuburu fails to deliver the Written Consent	2 days
Number of days that business combination agreement can be terminated based on due diligence of Nuburu	30 days
Number of days that business combination agreement can be terminated commencing on the date that is 45 days following a Lincoln Park Diligence Termination	10 days
Number of days after a Lincoln Park Diligence Termination	45 days
Number of days from termination of business combination agreement for payment of termination fee	2 days
Termination fees	$ 15,000,000
Business Combination Agreement | Tailwind Acquisition Corp [Member]
COMMITMENTS AND CONTINGENCIES
Common stock, par value (in dollars per share)	$ 0.0001
Number of shares issued	35,000,000
Minimum Net Tangible Assets Upon Consummation Of Business Combination	$ 5,000,001
Number of business days that business combination agreement can be terminated if Nuburu fails to deliver the Written Consent	2 days
Number of days that business combination agreement can be terminated based on due diligence of Nuburu	30 days
Number of days that business combination agreement can be terminated commencing on the date that is 45 days following a Lincoln Park Diligence Termination	10 days
Number of days after a Lincoln Park Diligence Termination	45 days
Number of days from termination of business combination agreement for payment of termination fee	2 days
Termination fees	$ 15,000,000

COMMITMENTS AND CONTINGENCIES_7

COMMITMENTS AND CONTINGENCIES - Lease Commitments (Details) - USD ($)	1 Months Ended	4 Months Ended	12 Months Ended
	Sep. 30, 2019	Aug. 31, 2019	Dec. 31, 2021	Dec. 31, 2020
Leases Of Lessee [Line Items]
Operating lease date of expiry	Dec. 31, 2024
June 2023 [Member] | Operating lease agreement for office facilities [Member]
Leases Of Lessee [Line Items]
Operating lease month of expiry		2023-06
Amendment to operating lease agreement [Member] | June 2023 [Member] | Operating lease agreement for office facilities [Member]
Leases Of Lessee [Line Items]
Operating lease rental expenses			$ 428,003	$ 461,182
Maximum [Member] | June 2023 [Member] | Operating lease agreement for office facilities [Member]
Leases Of Lessee [Line Items]
Operating lease rent expense rentals		$ 15,098
Maximum [Member] | Amendment to operating lease agreement [Member] | June 2023 [Member] | Operating lease agreement for office facilities [Member]
Leases Of Lessee [Line Items]
Operating lease rent expense rentals	$ 31,949
Minimum [Member] | June 2023 [Member] | Operating lease agreement for office facilities [Member]
Leases Of Lessee [Line Items]
Operating lease rent expense rentals		$ 7,147
Minimum [Member] | Amendment to operating lease agreement [Member] | June 2023 [Member] | Operating lease agreement for office facilities [Member]
Leases Of Lessee [Line Items]
Operating lease rent expense rentals	$ 28,388

REVENUE (Details)

REVENUE (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Revenue From Contract With Customer [Line Items]
Company recognized revenue included in the contract liabilities	$ 1,800	$ 0	$ 1,800	$ 10,776	$ 35,776
Company recognized revenue from government entities	868,153	134,061	1,005,528	314,411	$ 376,665	$ 692,459
Government entities [Member]
Revenue From Contract With Customer [Line Items]
Company recognized revenue from government entities	$ 677,102	$ 24,994	$ 677,102	$ 49,989

REVENUE - Summary of accounts r

REVENUE - Summary of accounts receivable and contract liabilities (Details) - USD ($)	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020	Jan. 01, 2020
Revenue from Contract with Customer [Abstract]
Accounts receivable	$ 743,725	$ 223,275	$ 53,000	$ 0
Contract liabilities	$ 259,225	$ 173,050	$ 35,776	$ 0

REVENUE - Summary of revenues f

REVENUE - Summary of revenues from contracts with customers (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Disaggregation of Revenue [Line Items]
Revenues recognized	$ 868,153	$ 134,061	$ 1,005,528	$ 314,411	$ 376,665	$ 692,459
At a point in time [Member]
Disaggregation of Revenue [Line Items]
Revenues recognized	866,353	134,061	1,003,728	303,635	365,889	669,537
Over time [Member]
Disaggregation of Revenue [Line Items]
Revenues recognized	$ 1,800	$ 0	$ 1,800	$ 10,776	$ 10,776	$ 22,922

STOCKHOLDERS' DEFICIT - Preferr

STOCKHOLDERS' DEFICIT - Preferred Stock (Details) - $ / shares	Sep. 30, 2022	Aug. 05, 2022	Dec. 31, 2021	Dec. 31, 2020
Preferred stock, par value (in dollars per share)		$ 0.0001
Tailwind Acquisition Corp [Member]
Preferred stock, shares authorized	1,000,000		1,000,000	1,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001		$ 0.0001	$ 0.0001
Preferred stock, shares issued	0		0	0
Preferred stock, shares outstanding	0		0	0

STOCKHOLDERS' DEFICIT - Common

STOCKHOLDERS' DEFICIT - Common Stock (Details)		9 Months Ended	12 Months Ended
	Sep. 07, 2022 shares	Sep. 30, 2022 Vote $ / shares shares	Dec. 31, 2021 Vote $ / shares shares	Dec. 31, 2020 $ / shares shares
STOCKHOLDERS' DEFICIT
Common stock, shares authorized		72,000,000	72,000,000
Common stock, par value (in dollars per share) | $ / shares		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued		10,770,425	9,999,051	9,949,051
Common stock, shares outstanding		10,770,425	9,999,051	9,949,051
Tailwind Acquisition Corp [Member]
STOCKHOLDERS' DEFICIT
Number of Class A common stock issued upon conversion of each share (in shares)		1	1
Class A Common stock | Tailwind Acquisition Corp [Member]
STOCKHOLDERS' DEFICIT
Common stock, shares authorized		500,000,000	500,000,000	500,000,000
Common stock, par value (in dollars per share) | $ / shares		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, number of votes per share | Vote		1	1
Temporary equity, shares issued			33,421,570	33,421,570
Temporary equity, shares outstanding			33,421,570	33,421,570
Common Class A Subject To Redemption | Tailwind Acquisition Corp [Member]
STOCKHOLDERS' DEFICIT
Temporary equity, shares issued		3,232,841	33,421,570	33,421,570
Temporary equity, shares outstanding		3,232,841	33,421,570	33,421,570
Number of shares redeemed	30,188,729
Class B Common stock | Tailwind Acquisition Corp [Member]
STOCKHOLDERS' DEFICIT
Common stock, shares authorized		50,000,000	50,000,000	50,000,000
Common stock, par value (in dollars per share) | $ / shares		$ 0.0001	$ 0.0001	$ 0.0001
Common stock, shares issued		8,355,393	8,355,393	8,355,393
Common stock, shares outstanding		8,355,393	8,355,393	8,355,393
Common stock, shares subject to conversion, as a percent of issued and outstanding shares (as a percent)		20%	20%

PREFERRED STOCK (Details)

PREFERRED STOCK (Details) - Cumulative Basis [Member] - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Preferred Class A [Member]
Preferred Stock [Line Items]
Preferred stock dividend rate	6%	6%	6%	6%
Dividend payable current	$ 3,586,573		$ 3,227,559
Preferred stock percentage of dividend in the event of liquidation in addition to the principal amount	6%		6%
Preferred stock conversion price per share	$ 1	$ 1	$ 1	$ 1
Preferred stock liquidation preference value	$ 11,586,573		$ 11,227,559
Class A One Preferred Stock [Member]
Preferred Stock [Line Items]
Preferred stock dividend rate	6%	6%	6%	6%
Dividend payable current	$ 1,609,235		$ 1,429,728
Preferred stock percentage of dividend in the event of liquidation in addition to the principal amount	6%		6%
Preferred stock conversion price per share	$ 1.15	$ 1.15	$ 1.15	$ 1.15
Preferred stock liquidation preference value	$ 5,609,235		$ 5,429,728
Preferred Class B [Member]
Preferred Stock [Line Items]
Preferred stock dividend rate	6%	6%	6%	6%
Dividend payable current	$ 4,696,002		$ 3,995,233
Preferred stock percentage of dividend in the event of liquidation in addition to the principal amount	6%		6%
Preferred stock conversion price per share	$ 5	$ 5	$ 5	$ 5
Preferred stock liquidation preference value	$ 20,311,442		$ 19,610,673
Class B One Preferred Stock [Member]
Preferred Stock [Line Items]
Preferred stock dividend rate	6%	6%	6%	6%
Dividend payable current	$ 2,515,198		$ 1,631,127
Preferred stock percentage of dividend in the event of liquidation in addition to the principal amount	6%		6%
Preferred stock conversion price per share	$ 0.8	$ 0.8	$ 0.8	$ 0.8
Preferred stock liquidation preference value	$ 22,215,198		$ 21,331,127
Series C Preferred Stock [Member]
Preferred Stock [Line Items]
Preferred stock dividend rate	6%	6%	6%	6%
Dividend payable current	$ 278,444		$ 17,122
Preferred stock percentage of dividend in the event of liquidation in addition to the principal amount	6%		6%
Preferred stock conversion price per share	$ 5	$ 5	$ 5	$ 5
Preferred stock liquidation preference value	$ 11,942,164		$ 11,303,062

SHARE BASED COMPENSATION - Sche

SHARE BASED COMPENSATION - Schedule Of Stock based Compensation Expense Recognized (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 600,160	$ 98,423	$ 1,866,848	$ 351,607	$ 441,367	$ 187,009
Cost of revenues
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	357,872	2,377	754,770	10,211
Research and development
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	37,971	1,780	85,322	10,793
Sales and marketing
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	13,212	21,334	58,243	58,828
General and administrative
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Stock-based compensation expense	$ 191,105	$ 72,932	$ 968,513	$ 271,775

SHARE BASED COMPENSATION - Sc_2

SHARE BASED COMPENSATION - Schedule Of Restricted Stock Units Activity (Details) - Restricted Stock Units (RSUs) [Member] - $ / shares	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021
RSUs Number of Shares
Unvested at December 31, 2021	0
RSUs Granted	1,053,000
RSUs Vested	0
RSUs Forfeited	0
Unvested at September 30, 2022	1,053,000	0
Vested and unreleased	0
RSUs Weighted-Average Grant Date Fair Value
Unvested at December 31, 2021	$ 0
RSUs Granted	3.15	$ 0
RSUs Vested	0
RSUs Forfeited	0
Unvested at September 30, 2022	$ 3.15	$ 0

SHARE BASED COMPENSATION - Sc_3

SHARE BASED COMPENSATION - Schedule of Assumptions Used For Option Grants (Details) - Share-Based Payment Arrangement, Option [Member] - $ / shares	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Risk free interest rate	2.60%	0.86%	0.86%	0.53%
Expected dividend yield	0%	0%	0%	0%
Expected volatility	42%	36%	36%	36%
Expected life (years)	6 years	5 years	5 years	5 years
Fair value per stock option issued			$ 3.21	$ 0.15

SHARE BASED COMPENSATION - Sc_4

SHARE BASED COMPENSATION - Schedule of Stock Option Plan And Changes During period (Details) - Share-Based Payment Arrangement, Option [Member] - USD ($)	9 Months Ended	12 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Beginning balance	6,122,120	8,457,664	1,255,249
Options granted	2,590,000	410,000	7,373,686
Options exercised	(771,374)	(50,000)	(34,166)
Options forfeited	(1,879,613)	(2,695,544)	(137,105)
Ending	6,061,133	6,122,120	8,457,664
Options exercisable	2,923,068	3,454,090
Options vested and expected to vest	6,061,133
Beginning Balance	$ 1.03	$ 0.8	$ 1.02
Weighted Average, Options granted	3.15	0.15	0.78
Weighted Average, Options exercised	0.16	0.16	0.16
Weighted Average, Options forfeited	0.39	0.18	2.24
Ending Balance	2.24	1.03	$ 0.8
Options exercisable	1.66	$ 0.8
Options vested and expected to vest	$ 2.24
Weighted- Average Remaining Contractual Life, Options outstanding	8 years 1 month 6 days	8 years
Weighted- Average Remaining Contractual Life, Options exercisable	7 years 2 months 12 days
Weighted- Average Remaining Contractual Life, Options vested and expected to vest	8 years 1 month 6 days
Aggregate Intrinsic, Options outstanding	$ 5,494,932	$ 12,985,500
Aggregate Intrinsic, Options exercisable	4,369,798
Aggregate Intrinsic, Options vested and expected to vest	$ 5,494,932

SHARE BASED COMPENSATION - Sc_5

SHARE BASED COMPENSATION - Schedule of Stock Options Activity (Details) - USD ($)	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Cash received	$ 121,426	$ 7,800	$ 7,800	$ 5,550
Share-Based Payment Arrangement, Option [Member]
Share-Based Compensation Arrangement by Share-Based Payment Award [Line Items]
Total intrinsic value	$ 2,308,402	$ 152,700	0	18,732
Cash received			$ 7,800	$ 5,550

SHARE BASED COMPENSATION (Deta

SHARE BASED COMPENSATION (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Sharebased compensation arrangement shares authorized	11,580,870		11,580,870		11,580,870
Sharebased compensation expense	$ 600,160	$ 98,423	$ 1,866,848	$ 351,607	$ 441,367	$ 187,009
Sharebased compensation expense unrecognized					$ 1,029,497
Sharebased compensation expense, Recognition period					3 years
Sharebased compensation arrangement maximum number of shares available for grant	3,498,283		3,498,283
Stock options granted to consultants, fair value	$ 119,498	$ 64,683	$ 841,021	245,931
Restricted Stock Units (RSUs) [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Sharebased compensation expense unrecognized	2,669,049		$ 2,669,049
Sharebased compensation expense, Recognition period			3 years 2 months 12 days
Weighted average grant date fair value of RSU granted			$ 3.15		$ 0
Sharebased compensation arrangement grant date fair value of restricted stock units awarded			$ 3,316,950	$ 0
Share-Based Payment Arrangement, Option [Member]
Share-Based Payment Arrangement, Expensed and Capitalized, Amount [Line Items]
Sharebased compensation expense unrecognized	$ 3,100,632		$ 3,100,632
Sharebased compensation expense, Recognition period			1 year 6 months
Weighted average grant date fair value of share options granted			$ 1.44	$ 3.07
Aggregate intrinsic value of share options exerised			$ 2,308,402	$ 152,700	$ 0	$ 18,732

WARRANTS (Details)

WARRANTS (Details) - USD ($)			9 Months Ended	12 Months Ended
	May 16, 2019	Sep. 01, 2017	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Promissory Note [Member]
Warrants
Amortization of debt discount	$ 2,138,889
Interest expense on debt					$ 1,314,301
Class A Common stock | Tailwind Acquisition Corp [Member]
Warrants
Threshold minimum percentage of gross proceeds on total equity proceeds (as a percent)			60%	60%
Threshold trading days for calculating Market Value			20 days	20 days
Class A Common stock | Maximum | Tailwind Acquisition Corp [Member]
Warrants
Newly Issued Price (in dollars per share)			$ 9.2	$ 9.2
Public Warrants | Tailwind Acquisition Corp [Member]
Warrants
Class of warrant or right outstanding			16,710,785	16,710,785
Warrants exercisable term after the completion of a business combination			30 days	30 days
Warrants exercisable term from the closing of the public offering			12 months	12 months
Threshold maximum period for filing registration statement after business combination			20 days	20 days
Threshold maximum period for registration statement to become effective after business combination			60 days	60 days
Public Warrants | Redemption of Warrants when price per share of Class A common stock equals or exceeds $18.00 | Tailwind Acquisition Corp [Member]
Warrants
Redemption price per warrant (in dollars per share)			$ 0.01	$ 0.01
Minimum threshold written notice period for redemption of public warrants			30 days	30 days
Stock price trigger for redemption of warrants (in dollars per share)			$ 18	$ 18
Threshold trading days for redemption of warrants			20 days	20 days
Threshold consecutive trading days for redemption of warrants			30 days	30 days
Threshold number of trading days before sending notice of redemption to warrant holders			3 days	3 days
Newly Issued Price (in dollars per share)			$ 18	$ 18
Adjustment of exercise price of warrants based on market value and newly issued price (as a percent)			115%	115%
Public Warrants | Redemption of Warrants when price per share of Class A common stock equals or exceeds $10.00 | Tailwind Acquisition Corp [Member]
Warrants
Redemption price per warrant (in dollars per share)			$ 0.1	$ 0.1
Minimum threshold written notice period for redemption of public warrants			30 days	30 days
Stock price trigger for redemption of warrants (in dollars per share)			$ 10	$ 10
Threshold trading days for redemption of warrants			20 days	20 days
Threshold consecutive trading days for redemption of warrants			30 days	30 days
Threshold number of trading days before sending notice of redemption to warrant holders			3 days	3 days
Adjustment of exercise price of warrants based on market value and newly issued price (as a percent)			180%	180%
Private Placement Warrants | Tailwind Acquisition Corp [Member]
Warrants
Class of warrant or right outstanding			9,700,000	9,700,000
Threshold period for not to transfer, assign or sell any of their shares or warrants after the completion of the initial business combination			30 days	30 days
Private Placement Warrants | Redemption of Warrants when price per share of Class A common stock is less than $18.00 | Tailwind Acquisition Corp [Member]
Warrants
Stock price trigger for redemption of warrants (in dollars per share)			$ 18	$ 18
Threshold trading days for redemption of warrants			20 days	20 days
Threshold consecutive trading days for redemption of warrants			30 days	30 days
Warrants [Member]
Warrants
Warrants issued to purchase shares of common stock	3,500,000	500,000
Warrants excericse price per share	$ 2.24	$ 2.2
Warrants expiration date	May 16, 2024	Aug. 31, 2027

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details) - Tailwind Acquisition Corp [Member] - USD ($)	9 Months Ended
	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
FAIR VALUE MEASUREMENTS
Cash and marketable securities held in Trust Account	$ 33,034,062	$ 2,040	$ 1,138
Warrant Liability	2,112,863	13,733,608	36,975,099
Cash withdrawn from Trust Account to pay franchise and income taxes	706,648
Gross holding gains and fair value of held-to-maturity securities
Amortized Cost		334,439,154	334,319,993
Treasury Preferred Fund
Gross holding gains and fair value of held-to-maturity securities
Amortized Cost		334,439,154
Gross Holding Gain		6,468
Fair Value		334,445,622
U.S. Treasury Securities
Gross holding gains and fair value of held-to-maturity securities
Amortized Cost			334,319,993
Gross Holding Loss			(1,804)
Fair Value			334,318,189
Level 1 | Recurring
FAIR VALUE MEASUREMENTS
Cash and marketable securities held in Trust Account	33,034,062	334,441,194	334,321,131
Level 1 | Recurring | Public Warrants
FAIR VALUE MEASUREMENTS
Warrant Liability	1,336,863	8,689,608	23,395,099
Level 2 | Recurring | Private Placement Warrants
FAIR VALUE MEASUREMENTS
Warrant Liability	$ 776,000	$ 5,044,000	$ 13,580,000

FAIR VALUE MEASUREMENTS - Summa

FAIR VALUE MEASUREMENTS - Summary of the changes in the fair value of level 3 Warrant Liabilities (Details) - Tailwind Acquisition Corp [Member] - USD ($)	3 Months Ended	6 Months Ended	12 Months Ended
	Mar. 31, 2021	Sep. 30, 2021	Dec. 31, 2021
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value beginning	$ 13,580,000		$ 13,580,000
Change in fair value			(3,686,000)
Transfers out of Level 3 to Level 2			(9,894,000)
Level 3 | Private Placement [Member]
Fair Value, Liabilities Measured on Recurring Basis, Unobservable Input Reconciliation [Line Items]
Fair value beginning	13,580,000	$ 9,894,000	$ 13,580,000
Change in fair value	(3,686,000)
Transfers out of Level 3 to Level 2		(9,894,000)
Fair value ending	$ 9,894,000	$ 0

INCOME TAX - Net deferred tax a

INCOME TAX - Net deferred tax asset and tax liabilities (Details) - USD ($)	Dec. 31, 2021	Dec. 31, 2020
Deferred Tax Assets, Gross [Abstract]
Net operating loss carryforward	$ 6,909,965	$ 5,818,214
Research and development credits	1,155,623	877,027
Business tax credit carryforward	2,690,320	3,418,605
Accrued expenses	69,965	84,544
Stock based compensation	64,476	0
Inventory reserve	209,410	105,956
Total deferred tax assets	11,099,759	10,304,346
Valuation allowance	(10,825,941)	(9,982,062)
Deferred tax assets, net of allowance	273,818	322,284
Deferred tax liabilities:
Fixed assets	(273,818)	(322,284)
Total deferred tax liabilities	(273,818)	(322,284)
Net deferred tax asset (liability)	0	0
Tailwind Acquisition Corp [Member]
Deferred Tax Assets, Gross [Abstract]
Net operating loss carryforward	19,569	2,772
Organizational costs/Startup expenses	1,184,552	56,428
Total deferred tax assets	1,204,121	59,200
Valuation allowance	(1,204,121)	(59,200)
Deferred tax assets, net of allowance	$ 0	$ 0

INCOME TAX - Components of inco

INCOME TAX - Components of income tax provision (Details) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Current						$ 0	$ 0
Deferred						0	0
Income Tax Expense (Benefit), Total	$ 0	$ 0		$ 0	$ 0	0	0
Tailwind Acquisition Corp [Member]
Deferred			$ (59,200)			(1,144,921)
Change in valuation allowance			59,200			1,144,921
Federal and state net operating loss			13,199			93,186	$ 13,199
Income Tax Expense (Benefit), Total	$ 162,329		$ 0	$ 279,345		$ 0

INCOME TAX - Effective Tax Reco

INCOME TAX - Effective Tax Reconciliation (Details) - USD ($)	3 Months Ended		7 Months Ended	9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2020	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Tax benefit at the statutory rate						$ (1,970,635)	$ (2,315,153)
Increase (decrease) in taxes resulting from:
State taxes						434,478	(458,243)
Deferred state tax rate changes						912,268	0
PPP loan forgiveness						0	(134,542)
Research and development tax credits						(278,596)	(278,596)
Other						58,606	(112,643)
Change in valuation allowance						843,879	3,299,177
Income Tax Expense (Benefit), Total	$ 0	$ 0		$ 0	$ 0	$ 0	$ 0
Tailwind Acquisition Corp [Member]
Statutory federal income tax rate	21%	21%	21%	21%	21%	21%
State taxes, net of federal tax benefit			0%			0%
Change in fair value of warrant liabilities			(19.80%)			(27.40%)
Transaction costs associated with the Initial Public Offering			(0.80%)			0%
Change in valuation allowance			(0.30%)			6.40%
Income tax provision	26.99%	0%	0%	2.38%	0%	0%
Increase (decrease) in taxes resulting from:
Income Tax Expense (Benefit), Total	$ 162,329		$ 0	$ 279,345		$ 0

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2018
Description of operating loss carryforwards expiration					2035 through 2038 with the remainder having an indefinite carryforward
Description of tax credit carryforward expiration					2035 through 2041
Deferred tax assets valuation allowance					$ 10,830,000	$ 9,980,000
Percentage of limitations on use for net operating loss carryforwards						80%	80%	80%
Shareholder percentage ownership					5%
Aggregate Percentage Increase In Shareholders Ownership Over The Testing Period					50%
Testing Period					36 months
Income tax expense	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Accrued interest and penalties related to uncertain tax positions	$ 0		$ 0		0
Domestic Tax Authority [Member]
Net operating loss carryforwards					33,000,000	23,600,000
Domestic Tax Authority [Member] | Expire Tax Period 2035 through 2038 [Member]
Net operating loss carryforwards					1,300,000	1,300,000
Domestic Tax Authority [Member] | Research Tax Credit Carryforward [Member] | Expire Tax Period 2035 through 2041 [Member]
Tax credit carryforward amount					1,100,000	900,000
State and Local Jurisdiction [Member]
Net operating loss carryforwards					23,600,000	23,500,000
State and Local Jurisdiction [Member] | Expire Tax Period 2035 through 2038 [Member]
Net operating loss carryforwards					$ 1,300,000	$ 1,300,000

NET LOSS PER SHARE - Schedule o

NET LOSS PER SHARE - Schedule of antidilutive securities excluded from computation of earnings per share (Details) - shares	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	11,114,133	12,780,936	11,114,133	12,780,936
Employee Stock Option [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	6,061,133	8,780,936	6,061,133	8,780,936	6,122,912	8,458,456
Warrant [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	4,000,000	4,000,000	4,000,000	4,000,000	4,000,000	4,000,000
Restricted Stock Units (RSUs) [Member]
Antidilutive Securities Excluded from Computation of Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	1,053,000	0	1,053,000	0

NET LOSS PER SHARE - Summary of

NET LOSS PER SHARE - Summary of earnings per share, basic and diluted (Details) - USD ($)	3 Months Ended						9 Months Ended		12 Months Ended
	Sep. 30, 2022	Jun. 30, 2022	Mar. 31, 2022	Sep. 30, 2021	Jun. 30, 2021	Mar. 31, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Schedule Of Earnings Per Share Basic And Diluted [Line Items]
Net loss	$ (3,923,219)	$ (3,895,551)	$ (2,287,794)	$ (1,927,665)	$ (2,452,240)	$ (2,359,503)	$ (10,106,564)	$ (6,739,408)	$ (9,383,975)	$ (11,024,537)
Dividends on preferred stock	(803,762)			(715,565)			(2,384,683)	(2,123,361)	(2,856,048)	(2,106,053)
Net loss available to common shareholders used in basic EPS	(4,726,981)			(2,643,230)			(12,491,247)	(8,862,769)	(12,240,023)	(13,130,590)
Net loss available to common shareholders used in diluted EPS	$ (4,726,981)			$ (2,643,230)			$ (12,491,247)	$ (8,862,769)	$ (12,240,023)	$ (13,130,590)
Weighted average number of common shares used in basic EPS	10,744,338			9,997,421			10,518,296	9,965,351	9,973,846	9,928,478
Weighted average number of common shares used in diluted EPS	10,744,338			9,997,421			10,518,296	9,965,351	9,973,846	9,928,478
Net loss per common share – basic	$ (0.44)			$ (0.26)			$ (1.19)	$ (0.89)	$ (1.23)	$ (1.32)
Net Loss per common share – diluted	$ (0.44)			$ (0.26)			$ (1.19)	$ (0.89)	$ (1.23)	$ (1.32)

NET LOSS PER SHARE (Details)

NET LOSS PER SHARE (Details) - USD ($)	3 Months Ended		9 Months Ended		12 Months Ended
	Sep. 30, 2022	Sep. 30, 2021	Sep. 30, 2022	Sep. 30, 2021	Dec. 31, 2021	Dec. 31, 2020
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	11,114,133	12,780,936	11,114,133	12,780,936
Dividends on preferred stock	$ 0	$ 0	$ 0	$ 0	$ 0	$ 0
Share-Based Payment Arrangement, Option [Member]
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	6,061,133	8,780,936	6,061,133	8,780,936	6,122,912	8,458,456
Warrant [Member]
Earnings Per Share [Line Items]
Antidilutive securities excluded from computation of earnings per share amount	4,000,000	4,000,000	4,000,000	4,000,000	4,000,000	4,000,000

CONCENTRATIONS, RISKS, AND UN_2

CONCENTRATIONS, RISKS, AND UNCERTAINTIES (Details) - USD ($)	12 Months Ended
	Dec. 31, 2021	Dec. 31, 2020
Concentrations, Risks And Uncertainties [Line Items]
Federal deposit insurance corporation standard insurance limit	$ 250,000
Due from major customers		$ 0
Customer One [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	34%	20%
Customer One [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	40%
Customer Two [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	22%	19%
Customer Two [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	39%
Customer Three [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	16%	15%
Customer Three [Member] | Accounts Receivable [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	16%
Customer Four [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	12%	12%
Customer Five [Member] | Revenue Benchmark [Member] | Customer Concentration Risk [Member]
Concentrations, Risks And Uncertainties [Line Items]
Concentration risk percentage	12%

PPP LOAN (Details)

PPP LOAN (Details) - USD ($)		1 Months Ended	12 Months Ended
	Apr. 27, 2020	Mar. 31, 2021	Dec. 31, 2020
Debt Instrument [Line Items]
Paycheck protection program income			$ 640,677
Paycheck Protection Program Loan [Member]
Debt Instrument [Line Items]
Proceeds from paycheck protection program	$ 640,677
Loan forgiven amount		$ 640,677
Paycheck Protection Program Loan [Member] | Other Income [Member]
Debt Instrument [Line Items]
Paycheck protection program income			$ 640,677

Proposed Business Combination (

Proposed Business Combination (Details) - USD ($)	Aug. 05, 2022	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Business Acquisition [Line Items]
Maximum funding amount available for growth initiatives	$ 100,000,000
Preferred stock, par value (in dollars per share)	$ 0.0001
Common stock, par value (in dollars per share)		$ 0.0001	$ 0.0001	$ 0.0001
Issue price per share	10
Nuburu, Inc [Member]
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)	0.0001
Business Combination Agreement [Member]
Business Acquisition [Line Items]
Common stock, par value (in dollars per share)	$ 0.0001
Number of shares issued	35,000,000
Minimum net tangible assets upon consummation of business combination	$ 5,000,001
Number of business days that business combination agreement can be terminated if Nuburu fails to deliver the Written Consent	2 days
Number of days that business combination agreement can be terminated based on due diligence of Nuburu	30 days
Number of days that business combination agreement can be terminated commencing on the date that is 45 days following a Lincoln Park Diligence Termination	10 days
Number of days after a Lincoln Park Diligence Termination	45 days
Termination fees	$ 15,000,000
Number of days from termination of business combination agreement for payment of termination fee	2 days
Business Combination Agreement [Member] | Nuburu, Inc [Member]
Business Acquisition [Line Items]
Expected net proceeds from business combination	$ 25,000,000

SUBSEQUENT EVENTS (Details)

SUBSEQUENT EVENTS (Details) - USD ($)	1 Months Ended	9 Months Ended	12 Months Ended
	Jan. 31, 2022	Sep. 30, 2022	Dec. 31, 2021	Dec. 31, 2020
Subsequent Event [Line Items]
Additonal funding received from shareholders in exchange of shares		$ 188,890	$ 5,642,970	$ 19,700,000
Subsequent Event [Member] | Series C Preferred Stock [Member]
Subsequent Event [Line Items]
Additonal funding received from shareholders in exchange of shares	$ 188,890
Number of shares issued	37,778