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CONSOLIDATED STATEMENTS OF CONVERTIBLE PREFERRED STOCK AND STOCKHOLDERS' DEFICIT - USD ($) | Total | SEPA Commitment Fee [Member] | Lincoln Park [Member] | Convertible Preferred Stock [Member] | Common Stock [Member] | Common Stock [Member] SEPA Commitment Fee [Member] | Common Stock [Member] Lincoln Park [Member] | Additional Paid-in Capital [Member] | Additional Paid-in Capital [Member] SEPA Commitment Fee [Member] | Additional Paid-in Capital [Member] Lincoln Park [Member] | [2] | Accumulated Deficit [Member]
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Balance at the beginning (in shares) at Dec. 31, 2022 | [1] |  |  |  | 23,237,703 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Dec. 31, 2022 |  |  |  |  | $ 4,040 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2022 | [1],[2] |  |  |  |  |  | 138,922 |  |  |  |  |  |  |  |  |
Beginning Balance at Dec. 31, 2022 |  | $ (17,234,376) |  |  |  |  | $ 13 | [2] |  |  |  | $ 59,346,016 | [2] |  |  | $ (76,580,405)
Issuance of Common Stock and Series A preferred stock upon conversion of convertible notes in connection with the reverse recapitalization (in Shares) | [1] |  |  |  | 1,361,787 |  | 34,045 | [2] |  |  |  |  |  |  |  |
Issuance of Common Stock and Series A preferred stock upon conversion of convertible notes in connection with the reverse recapitalization |  | 13,345,380 |  |  | $ 13,617,870 |  | $ 3 | [2] |  |  |  | 13,345,377 | [2] |  |  |
Conversion of Legacy Nuburu convertible preferred stock into Common Stock in connection with the reverse recapitalization (in shares) | [1] |  |  |  | (23,237,703) |  | 580,943 | [2] |  |  |  |  |  |  |  |
Conversion of Legacy Nuburu convertible preferred stock into Common Stock in connection with the reverse recapitalization |  | 1,776 |  |  | $ (4,040) |  | $ 59 | [2] |  |  |  | 1,717 | [2] |  |  |
Issuance of Common Stock and Series A preferred stock upon the reverse recapitalization, net of issuance costs (in shares) | [1] |  |  |  | 1,481,666 |  | 80,844 | [2] |  |  |  |  |  |  |  |
Issuance of Common Stock and Series A preferred stock upon the reverse recapitalization, net of issuance costs |  | (18,071,768) |  |  | $ 14,816,660 |  | $ 9 | [2] |  |  |  | (18,071,777) | [2] |  |  |
Issuance of Common Stock and Series A preferred stock to satisfy certain reverse recapitalization costs (in shares) | [1] |  |  |  | 195,452 |  | 4,887 | [2] |  |  |  |  |  |  |  |
Issuance of Common Stock and Series A preferred stock to satisfy certain reverse recapitalization costs |  | (1,954,540) |  |  | $ 1,954,520 |  |  |  |  |  |  | (1,954,540) | [2] |  |  |
Recognition of Public Warrants upon the reverse recapitalization |  | (1,336,863) |  |  |  |  |  |  |  |  |  | (1,336,863) | [2] |  |  |
Issuance of Common Stock from the Lincoln Park Purchase Agreement, shares | [1],[2] |  |  |  |  |  |  |  |  | 42,048 |  |  |  |  |  |
Issuance of Common Stock from the Lincoln Park Purchase Agreement |  |  |  | $ 2,099,997 |  |  |  |  |  | $ 4 | [2] |  |  |  | $ 2,099,993 |
Issuance of Common Stock warrants in connection with the June 2023 Convertible Notes (net of issuance cost of $160,345) |  | 2,351,414 |  |  |  |  |  |  |  |  |  | 2,351,414 | [2] |  |  |
Issuance of Common Stock upon conversion of convertible preferred stock (in Shares) | [1] |  |  |  | (650,000) |  |  |  |  |  |  |  |  |  |  |
Issuance of Common Stock upon conversion of convertible preferred stock |  |  |  |  | $ (6,500,000) |  |  |  |  |  |  |  |  |  |  |
Issuance of Common Stock upon conversion of convertible preferred stock (in Shares) | [1],[2] |  |  |  |  |  | 32,500 |  |  |  |  |  |  |  |  |
Issuance of Common Stock upon conversion of convertible preferred stock |  | 6,500,000 |  |  |  |  | $ 3 | [2] |  |  |  | 6,499,997 | [2] |  |  |
Issuance of Common Stock from option exercises, shares | [1],[2] |  |  |  |  |  | 129 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from option exercises |  | 6,999 |  |  |  |  |  |  |  |  |  | 6,999 | [2] |  |  |
Issuance of Common Stock from releases of restricted stock units, shares | [1],[2] |  |  |  |  |  | 9,793 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units | [2] |  |  |  |  |  | $ 2 |  |  |  |  | (2) |  |  |  |
Restricted stock units used for tax withholdings, shares | [1],[2] |  |  |  |  |  | (1,749) |  |  |  |  |  |  |  |  |
Restricted stock units used for tax withholdings |  | (33,903) |  |  |  |  | $ (1) | [2] |  |  |  | (33,902) | [2] |  |  |
Stock-based compensation |  | 2,490,409 |  |  |  |  |  |  |  |  |  | 2,490,409 | [2] |  |  |
Net loss |  | $ (20,710,446) |  |  |  |  |  |  |  |  |  |  |  |  |  | (20,710,446)
Balance at the ending (in shares) at Dec. 31, 2023 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the ending at Dec. 31, 2023 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Dec. 31, 2023 | [1],[2] |  |  |  |  |  | 922,362 |  |  |  |  |  |  |  |  |
Ending Balance at Dec. 31, 2023 |  | (32,545,921) |  |  |  |  | $ 92 | [2] |  |  |  | 64,744,838 | [2] |  |  | (97,290,851)
Issuance of Common Stock (in shares) |  |  |  |  |  |  | 40,000 |  |  |  |  |  |  |  |  |
Issuance of Common Stock |  | 200,000 |  |  |  |  | $ 4 |  |  |  |  | 199,996 |  |  |  |
Issuance of Common Stock from releases of restricted stock units, shares |  |  |  |  |  |  | 1,237 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units |  |  |  |  |  |  | $ 1 |  |  |  |  | (1) |  |  |  |
Restricted stock units used for tax withholdings, shares |  |  |  |  |  |  | (285) |  |  |  |  |  |  |  |  |
Restricted stock units used for tax withholdings |  | (1,873) |  |  |  |  | $ (1) |  |  |  |  | (1,872) |  |  |  |
Stock-based compensation |  | 614,115 |  |  |  |  |  |  |  |  |  | 614,115 |  |  |  |
Net loss |  | (5,705,098) |  |  |  |  |  |  |  |  |  |  |  |  |  | (5,705,098)
Balance at the ending (in shares) at Mar. 31, 2024 |  |  |  |  | 2,388,905 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending at Mar. 31, 2024 |  |  |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Mar. 31, 2024 |  |  |  |  |  |  | 963,314 |  |  |  |  |  |  |  |  |
Ending Balance at Mar. 31, 2024 |  | $ (37,434,715) |  |  |  |  | $ 96 |  |  |  |  | 65,557,076 |  |  |  | (102,991,887)
Balance at the beginning (in shares) at Dec. 31, 2023 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Dec. 31, 2023 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2023 | [1],[2] |  |  |  |  |  | 922,362 |  |  |  |  |  |  |  |  |
Beginning Balance at Dec. 31, 2023 |  | (32,545,921) |  |  |  |  | $ 92 | [2] |  |  |  | 64,744,838 | [2] |  |  | (97,290,851)
Net loss |  | (18,343,981) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Jun. 30, 2024 |  |  |  |  | 2,388,905 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending at Jun. 30, 2024 |  |  |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Jun. 30, 2024 |  |  |  |  |  |  | 3,247,323 |  |  |  |  |  |  |  |  |
Ending Balance at Jun. 30, 2024 |  | $ (34,793,016) |  |  |  |  | $ 325 |  |  |  |  | 80,832,984 |  |  |  | (115,626,325)
Balance at the beginning (in shares) at Dec. 31, 2023 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Dec. 31, 2023 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2023 | [1],[2] |  |  |  |  |  | 922,362 |  |  |  |  |  |  |  |  |
Beginning Balance at Dec. 31, 2023 |  | (32,545,921) |  |  |  |  | $ 92 | [2] |  |  |  | 64,744,838 | [2] |  |  | (97,290,851)
Net loss |  | (22,689,706) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance at Sep. 30, 2024 |  | $ (36,311,850) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2023 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Dec. 31, 2023 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2023 | [1],[2] |  |  |  |  |  | 922,362 |  |  |  |  |  |  |  |  |
Beginning Balance at Dec. 31, 2023 |  | (32,545,921) |  |  |  |  | $ 92 | [2] |  |  |  | 64,744,838 | [2] |  |  | (97,290,851)
Issuance of Common Stock (in shares) | [1],[2] |  |  |  |  |  | 40,000 |  |  |  |  |  |  |  |  |
Issuance of Common Stock |  | $ 200,000 |  |  |  |  | $ 4 | [2] |  |  |  | 199,996 | [2] |  |  |
Fractional shares issued for stock split, shares | [1],[2] |  |  |  |  |  | 25,635 |  |  |  |  |  |  |  |  |
Fractional shares issued for stock split | [2] |  |  |  |  |  | $ 3 |  |  |  |  | (3) |  |  |  |
Common stock issued for services, shares |  | 12,500 |  |  |  |  | 12,500 | [1],[2] |  |  |  |  |  |  |  |
Common stock issued for services |  | $ 1 |  |  |  |  | $ 1 | [2] |  |  |  |  |  |  |  |
Issuance of Common Stock to extinguish debt |  | $ 25,051,755 |  |  |  |  | $ 1,924 | [2] |  |  |  | 25,049,831 | [2] |  |  |
Issuance of Common Stock to extinguish debt, shares | [1],[2] |  |  |  |  |  | 19,234,912 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from option exercises, shares |  | 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units, shares | [1],[2] |  |  |  |  |  | 52,789 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units | [2] |  |  |  |  |  | $ 6 |  |  |  |  | (6) |  |  |  |
Restricted stock units used for tax withholdings, shares | [1],[2] |  |  |  |  |  | (13,960) |  |  |  |  |  |  |  |  |
Restricted stock units used for tax withholdings |  | $ (73,204) |  |  |  |  | $ (2) | [2] |  |  |  | (73,202) | [2] |  |  |
Issuance of warrants |  | 2,180,522 |  |  |  |  |  |  |  |  |  | 2,180,522 | [2] |  |  |
Stock-based compensation |  | 1,866,095 |  |  |  |  |  |  |  |  |  | 1,866,095 | [2] |  |  |
Net loss |  | $ (34,515,754) |  |  |  |  |  |  |  |  |  |  |  |  |  | (34,515,754)
Balance at the ending (in shares) at Dec. 31, 2024 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the ending at Dec. 31, 2024 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Dec. 31, 2024 | [1],[2] |  |  |  |  |  | 20,274,238 |  |  |  |  |  |  |  |  |
Ending Balance at Dec. 31, 2024 |  | (37,836,506) |  |  |  |  | $ 2,028 | [2] |  |  |  | 93,968,071 | [2] |  |  | (131,806,605)
Balance at the beginning (in shares) at Mar. 31, 2024 |  |  |  |  | 2,388,905 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Mar. 31, 2024 |  |  |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Mar. 31, 2024 |  |  |  |  |  |  | 963,314 |  |  |  |  |  |  |  |  |
Beginning Balance at Mar. 31, 2024 |  | (37,434,715) |  |  |  |  | $ 96 |  |  |  |  | 65,557,076 |  |  |  | (102,991,887)
Issuance of Common Stock to extinguish debt |  | 13,356,412 |  |  |  |  | $ 225 |  |  |  |  | 13,356,187 |  |  |  |
Issuance of Common Stock to extinguish debt, shares |  |  |  |  |  |  | 2,248,312 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units, shares |  |  |  |  |  |  | 48,779 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units |  |  |  |  |  |  | $ 5 |  |  |  |  | (5) |  |  |  |
Restricted stock units used for tax withholdings, shares |  |  |  |  |  |  | (13,082) |  |  |  |  |  |  |  |  |
Restricted stock units used for tax withholdings |  | (70,713) |  |  |  |  | $ (1) |  |  |  |  | (70,712) |  |  |  |
Issuance of pre-funded warrants |  | 1,539,866 |  |  |  |  |  |  |  |  |  | 1,539,866 |  |  |  |
Stock-based compensation |  | 450,572 |  |  |  |  |  |  |  |  |  | 450,572 |  |  |  |
Net loss |  | (12,638,883) |  |  |  |  |  |  |  |  |  |  |  |  |  | (12,638,883)
Balance at the ending (in shares) at Jun. 30, 2024 |  |  |  |  | 2,388,905 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending at Jun. 30, 2024 |  |  |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Jun. 30, 2024 |  |  |  |  |  |  | 3,247,323 |  |  |  |  |  |  |  |  |
Ending Balance at Jun. 30, 2024 |  | (34,793,016) |  |  |  |  | $ 325 |  |  |  |  | 80,832,984 |  |  |  | (115,626,325)
Net loss |  | (4,345,725) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Ending Balance at Sep. 30, 2024 |  | $ (36,311,850) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2024 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Dec. 31, 2024 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2024 | [1],[2] |  |  |  |  |  | 20,274,238 |  |  |  |  |  |  |  |  |
Beginning Balance at Dec. 31, 2024 |  | (37,836,506) |  |  |  |  | $ 2,028 | [2] |  |  |  | 93,968,071 | [2] |  |  | (131,806,605)
Reclassification of convertible preferred stock from mezzanine equity to current liabilities, (in shares) |  |  |  |  | (2,388,905) |  |  |  |  |  |  |  |  |  |  |
Reclassification of convertible preferred stock from mezzanine equity to current liabilities |  |  |  |  | $ (23,889,050) |  |  |  |  |  |  |  |  |  |  |
Issuance of Common Stock to extinguish debt |  | 4,390,251 |  |  |  |  | $ 5,438 |  |  |  |  | 4,384,813 |  |  |  |
Issuance of Common Stock to extinguish debt, shares |  |  |  |  |  |  | 15,551,122 |  |  |  |  |  |  |  |  |
Issuance of Common Stock upon exercise of pre-funded warrants |  | 934 |  |  |  |  | $ 1,301 |  |  |  |  | (367) |  |  |  |
Issuance of Common Stock upon exercise of pre-funded warrants (in Shares) |  |  |  |  |  |  | 13,008,304 |  |  |  |  |  |  |  |  |
Contributions from related party |  | 110,000 |  |  |  |  |  |  |  |  |  | 110,000 |  |  |  |
Deemed dividend in connection with modification of pre-funded warrants |  | (936) |  |  |  |  |  |  |  |  |  | (936) |  |  |  |
Reclassification of convertible preferred stock from mezzanine equity to liability |  | 10,398,050 |  |  |  |  |  |  |  |  |  |  |  |  |  | 10,398,050
Stock-based compensation |  | 571,708 |  |  |  |  |  |  |  |  |  | 571,708 |  |  |  |
Net loss |  | (16,611,425) |  |  |  |  |  |  |  |  |  |  |  |  |  | (16,611,425)
Balance at the ending (in shares) at Mar. 31, 2025 |  |  |  |  |  |  | 48,833,664 |  |  |  |  |  |  |  |  |
Ending Balance at Mar. 31, 2025 |  | $ (38,977,924) |  |  |  |  | $ 8,767 |  |  |  |  | 99,033,289 |  |  |  | (138,019,980)
Balance at the beginning (in shares) at Dec. 31, 2024 |  | 2,388,905 |  |  | 2,388,905 | [1] |  |  |  |  |  |  |  |  |  |
Balance at the beginning at Dec. 31, 2024 |  | $ 23,889,050 |  |  | $ 23,889,050 |  |  |  |  |  |  |  |  |  |  |
Balance at the beginning (in shares) at Dec. 31, 2024 | [1],[2] |  |  |  |  |  | 20,274,238 |  |  |  |  |  |  |  |  |
Beginning Balance at Dec. 31, 2024 |  | (37,836,506) |  |  |  |  | $ 2,028 | [2] |  |  |  | 93,968,071 | [2] |  |  | (131,806,605)
Net loss |  | $ (28,836,400) |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Jun. 30, 2025 |  | 2,188,905 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the ending at Jun. 30, 2025 |  | $ 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Jun. 30, 2025 |  |  |  |  |  |  | 70,292,737 |  |  |  |  |  |  |  |  |
Ending Balance at Jun. 30, 2025 |  | (44,749,722) |  |  |  |  | $ 10,912 |  |  |  |  | 105,484,321 |  |  |  | (150,244,955)
Balance at the beginning (in shares) at Mar. 31, 2025 |  |  |  |  |  |  | 48,833,664 |  |  |  |  |  |  |  |  |
Beginning Balance at Mar. 31, 2025 |  | (38,977,924) |  |  |  |  | $ 8,767 |  |  |  |  | 99,033,289 |  |  |  | (138,019,980)
Issuance of Common Stock (in shares) |  |  |  |  |  |  |  |  | 1,332,623 |  |  |  |  |  |  |
Issuance of Common Stock |  |  | $ 545,309 |  |  |  |  |  | $ 133 |  |  |  |  | $ 545,176 |  |
Common stock issued for services, shares |  |  |  |  |  |  | 3,830,189 |  |  |  |  |  |  |  |  |
Common stock issued for services |  | 600,000 |  |  |  |  | $ 383 |  |  |  |  | 599,617 |  |  |  |
Issuance of Common Stock to extinguish debt |  | 5,025,935 |  |  |  |  | $ 1,629 |  |  |  |  | 5,024,306 |  |  |  |
Issuance of Common Stock to extinguish debt, shares |  |  |  |  |  |  | 16,294,942 |  |  |  |  |  |  |  |  |
Issuance of Common Stock from releases of restricted stock units, shares |  |  |  |  |  |  | 1,869 |  |  |  |  |  |  |  |  |
Restricted stock units used for tax withholdings, shares |  |  |  |  |  |  | (550) |  |  |  |  |  |  |  |  |
Restricted stock units used for tax withholdings |  | (173) |  |  |  |  |  |  |  |  |  | (173) |  |  |  |
Stock-based compensation |  | 282,106 |  |  |  |  |  |  |  |  |  | 282,106 |  |  |  |
Net loss |  | $ (12,224,975) |  |  |  |  |  |  |  |  |  |  |  |  |  | (12,224,975)
Balance at the ending (in shares) at Jun. 30, 2025 |  | 2,188,905 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the ending at Jun. 30, 2025 |  | $ 0 |  |  |  |  |  |  |  |  |  |  |  |  |  |
Balance at the ending (in shares) at Jun. 30, 2025 |  |  |  |  |  |  | 70,292,737 |  |  |  |  |  |  |  |  |
Ending Balance at Jun. 30, 2025 |  | $ (44,749,722) |  |  |  |  | $ 10,912 |  |  |  |  | $ 105,484,321 |  |  |  | $ (150,244,955)
[1] | The number of shares of convertible preferred stock and common stock issued and outstanding prior to the Business Combination have been retroactively adjusted by the Exchange Ratio to give effect to the reverse recapitalization treatment of the Business Combination. See Note 1 - Description of Business and Note 3 - Reverse Recapitalization for more information.
[2] | Periods presented have been adjusted to reflect the 1-for-40 reverse stock split on July 23, 2024. See Note 2 – Summary of Significant Accounting Policies for additional information.

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- Definition Adjustments To Additional Paid In Capital Contributions From Related Party Value + References No definition available. + Details
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- Definition Carrying amount, attributable to parent, of an entity's issued and outstanding stock which is not included within permanent equity. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. Includes stock with a put option held by an ESOP and stock redeemable by a holder only in the event of a change in control of the issuer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 30 -Name Accounting Standards Codification -Section S55 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479772/718-30-S55-1 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-1 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S45 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-1 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S45 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479887/480-10-S45-2 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (01)(i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480244/480-10-S99-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(23)(a)(1)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 718 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 14.E.Q2) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479830/718-10-S99-1 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1A -Subparagraph (SX 210.13-01(a)(5)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(i)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(4)(iv)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 470 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1B -Subparagraph (SX 210.13-02(a)(5)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B + Details
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- Definition The number of securities classified as temporary equity that have been issued and are held by the entity's shareholders. Securities outstanding equals securities issued minus securities held in treasury. Temporary equity is a security with redemption features that are outside the control of the issuer, is not classified as an asset or liability in conformity with GAAP, and is not mandatorily redeemable. Includes any type of security that is redeemable at a fixed or determinable price or on a fixed or determinable date or dates, is redeemable at the option of the holder, or has conditions for redemption which are not solely within the control of the issuer. If convertible, the issuer does not control the actions or events necessary to issue the maximum number of shares that could be required to be delivered under the conversion option if the holder exercises the option to convert the stock to another class of equity. If the security is a warrant or a rights issue, the warrant or rights issue is considered to be temporary equity if the issuer cannot demonstrate that it would be able to deliver upon the exercise of the option by the holder in all cases. Includes stock with put option held by ESOP and stock redeemable by holder only in the event of a change in control of the issuer. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 480 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147479857/480-10-S50-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(27)(b)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
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