{"schema_version":"secwatch.filing_event.v1","accession":"0000950170-25-054316","form_type":"8-K","ticker":"BURU","cik":"0001814215","company_name":"Nuburu, Inc.","filed_at":"2025-04-15T23:59:59+00:00","discovered_at":"2026-05-14T18:02:49.835937+00:00","generated_at":"2026-05-23T14:51:42.060338+00:00","sec_items":["4.02","9.01"],"event_type":"other_material","sentiment":"negative","materiality_score":0.8,"calibrated_materiality_score":0.8,"confidence":"high","headline":"Nuburu restates FY2023 and interim 2024 financials due to material misstatements in debt accounting","bullets":["Two misstatements: debt issuance costs misclassified in G&A instead of interest expense, and accrued interest omitted from Senior Convertible Notes principal.","Previously issued FY2023 annual and Q1-Q3 2024 interim financials are no longer reliable; restated in 2024 10-K.","Net loss impact: FY2023 +$4K; Q1 2024 +$4.4K; Q2 2024 -$48.5K; Q3 2024 -$31.8K.","Material weakness in internal control over financial reporting identified; will be detailed in 2024 10-K."],"urls":{"canonical":"https://secwatch.observer/filing/0000950170-25-054316","json":"https://secwatch.observer/filing/0000950170-25-054316.json","markdown":"https://secwatch.observer/filing/0000950170-25-054316.md","text":"https://secwatch.observer/filing/0000950170-25-054316.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814215/000095017025054316/0000950170-25-054316-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814215/000095017025054316/buru-20250411.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-23T14:51:42.060338+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}