XML 98 R90.htm IDEA: XBRL DOCUMENT
v3.25.2

INCOME TAXES - Additional Information (Details) - USD ($) | 3 Months Ended | 6 Months Ended | 12 Months Ended
--- | --- | --- | ---
Jun. 30, 2025 | Jun. 30, 2024 | Jun. 30, 2025 | Jun. 30, 2024 | Dec. 31, 2024 | Dec. 31, 2023
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Income tax expense | $ 0 | $ 0 | $ 0 | $ 0 | $ 0 | $ 0
Interest expenses eligibility for deduction as a percentage of adjusted earnings before interest and tax expense |  |  |  |  | 30.00% |
Description of operating loss carryforwards expiration |  |  |  |  | 2035 through 2038 with the remainder having an indefinite carryforward |
Percentage of limitations on use for net operating loss carryforwards |  |  |  |  | 80.00% |
Description of tax credit carryforward expiration |  |  |  |  | 2035 through 2044 |
Operating loss carryforwards, valuation allowance |  |  |  |  | $ 25,400,000 | 19,200,000
Increase in valuation allowance |  |  |  |  | $ 5,600,000 |
Minimum percentage increase in ownership by 5% shareholders during a three-year testing period |  |  | 50.00% |  | 50.00% |
Earliest Tax Year [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  |  |  | 2035 |
Tax credit carryforward expiration year |  |  |  |  | 2035 |
Latest Tax Year [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Operating loss carryforwards expiration year |  |  |  |  | 2038 |
Tax credit carryforward expiration year |  |  |  |  | 2044 |
Domestic Tax Authority [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Net operating loss carryforwards |  |  |  |  | $ 72,000,000 | 56,000,000
Domestic Tax Authority [Member] | Tax Cuts and Jobs Act of December Two Thousand and Seventeen [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Capital expenditure on research and development period over which the expenditure shall be amortized |  |  |  |  | 5 years |
Domestic Tax Authority [Member] | Expire Tax Period 2035 through 2037 [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Net operating loss carryforwards |  |  |  |  | $ 1,800,000 | 1,800,000
Domestic Tax Authority [Member] | Expire Tax Period 2035 through 2043 [Member] | Research Tax Credit Carryforward [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Tax credit carryforward amount |  |  |  |  | 1,300,000 | 1,600,000
State and Local Jurisdiction [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Net operating loss carryforwards |  |  |  |  | 53,000,000 | 30,000,000
State and Local Jurisdiction [Member] | Expire Tax Period 2035 through 2037 [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Net operating loss carryforwards |  |  |  |  | $ 1,300,000 | $ 1,300,000
Foreign Tax Jurisdiction [Member] | Tax Cuts and Jobs Act of December Two Thousand and Seventeen [Member] |  |  |  |  |  |
Operating Loss Carryforwards [Line Items] |  |  |  |  |  |
Capital expenditure on research and development period over which the expenditure shall be amortized |  |  |  |  | 15 years |

X
- Definition Capital expenditure on research and development period over which the expenditure shall be amortized. + References No definition available. + Details
Name: | buru_CapitalExpenditureOnResearchAndDevelopmentPeriodOverWhichTheExpenditureShallBeAmortized
Namespace Prefix: | buru_
Data Type: | xbrli:durationItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of operating loss carryforwards expiration. + References No definition available. + Details
Name: | buru_DescriptionOfOperatingLossCarryforwardsExpiration
Namespace Prefix: | buru_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Description of tax credit carryforward expiration. + References No definition available. + Details
Name: | buru_DescriptionOfTaxCreditCarryforwardExpiration
Namespace Prefix: | buru_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Interest expenses eligibility for deduction as a percentage of adjusted earnings before interest and tax expense. + References No definition available. + Details
Name: | buru_InterestExpensesEligibilityForDeductionAsAPercentageOfAdjustedEarningsBeforeInterestAndTaxExpense
Namespace Prefix: | buru_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Minimum percentage increase in ownership by 5% shareholders during a three-year testing period. + References No definition available. + Details
Name: | buru_MinimumPercentageIncreaseInOwnershipByFivePercentShareholdersDuringAThreeYearTestingPeriod
Namespace Prefix: | buru_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Operating Loss Carryforwards Expiration Year + References No definition available. + Details
Name: | buru_OperatingLossCarryforwardsExpirationYear
Namespace Prefix: | buru_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Percentage of limitations on use for net operating loss carryforwards. + References No definition available. + Details
Name: | buru_PercentageOfLimitationsOnUseForNetOperatingLossCarryforwards
Namespace Prefix: | buru_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tax Credit Carryforward Expiration Year. + References No definition available. + Details
Name: | buru_TaxCreditCarryforwardExpirationYear
Namespace Prefix: | buru_
Data Type: | xbrli:gYearItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 4 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-4 Reference 2: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 21 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-21 Reference 3: http://www.xbrl.org/2003/role/exampleRef -Topic 220 -SubTopic 40 -Name Accounting Standards Codification -Section 55 -Paragraph 14 -Publisher FASB -URI https://asc.fasb.org/1943274/2147476153/220-40-55-14 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 235 -SubTopic 10 -Name Accounting Standards Codification -Section S50 -Paragraph 1 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480738/235-10-S50-1 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 270 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 1 -Subparagraph (i) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 32 -Subparagraph (ee) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12 Reference 8: http://www.xbrl.org/2003/role/exampleRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 55 -Paragraph 231 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SAB Topic 6.I.7) -Publisher FASB -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1 Reference 11: http://www.xbrl.org/2003/role/disclosureRef -Topic 250 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 8 -Publisher FASB -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8 Reference 12: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10 Reference 13: http://www.xbrl.org/2003/role/disclosureRef -Topic 280 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 22 -Subparagraph (h) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22 Reference 14: http://www.xbrl.org/2003/role/disclosureRef -Topic 944 -SubTopic 220 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-04(9)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1 Reference 15: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section 45 -Paragraph 2 -Subparagraph (a) -SubTopic 20 -Topic 740 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2 Reference 16: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08(h)) -SubTopic 10 -Topic 235 -Publisher FASB -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1 + Details
Name: | us-gaap_IncomeTaxExpenseBenefit
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount of operating loss carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_OperatingLossCarryforwards
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_OperatingLossCarryforwardsLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition The portion of the valuation allowance pertaining to the deferred tax asset representing potential future taxable deductions from net operating loss carryforwards for which it is more likely than not that a tax benefit will not be realized. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_OperatingLossCarryforwardsValuationAllowance
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition The amount of the tax credit carryforward, before tax effects, available to reduce future taxable income under enacted tax laws. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 3 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-3 + Details
Name: | us-gaap_TaxCreditCarryforwardAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of increase (decrease) in the valuation allowance for a specified deferred tax asset. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
Name: | us-gaap_ValuationAllowanceDeferredTaxAssetChangeInAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | duration

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_EarliestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=us-gaap_LatestTaxYearMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_DomesticCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | buru_StatutoryActAxis=buru_TaxCutsAndJobsActOfDecemberTwoThousandAndSeventeenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=buru_ExpireTaxPeriodTwoThousandAndThirtyFiveThroughTwoThousandAndThirtySevenMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxPeriodAxis=buru_ExpireTaxPeriodTwoThousandAndThirtyFiveThroughTwoThousandAndFortyThreeMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_TaxCreditCarryforwardAxis=us-gaap_ResearchMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_StateAndLocalJurisdictionMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_IncomeTaxAuthorityAxis=us-gaap_ForeignCountryMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |