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

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