---
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"
generated_at: "2026-05-23T14:51:42.060338+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Nuburu restates FY2023 and interim 2024 financials due to material misstatements in debt accounting

## Summary
- 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.

## SEC filing metadata
- 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
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.02, 9.01
- 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

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-25-054316
- JSON: https://secwatch.observer/filing/0000950170-25-054316.json
- Plain text: https://secwatch.observer/filing/0000950170-25-054316.txt

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.