---
schema_version: "secwatch.filing_event.v1"
accession: "0000950170-25-090023"
form_type: "8-K"
ticker: "BURU"
cik: "0001814215"
company_name: "Nuburu, Inc."
filed_at: "2025-06-25T23:59:59+00:00"
generated_at: "2026-05-18T19:48:48.244248+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Nuburu to restate Q1 2025 financials due to convertible note fair value errors

## Summary
- Management concluded previously issued unaudited Q1 2025 financial statements should no longer be relied upon.
- Errors involve inappropriate fair value assumptions for certain convertible notes, affecting non-cash accounts.
- Restatement will correct understated additional paid-in capital and non-operating expenses.
- Company cites a material weakness in internal control over financial reporting as root cause.
- Audit Committee discussed restatement with independent registered public accounting firm.

## SEC filing metadata
- accession: 0000950170-25-090023
- form_type: 8-K
- ticker: BURU
- cik: 0001814215
- company_name: Nuburu, Inc.
- filed_at: 2025-06-25T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.75
- calibrated_materiality_score: 0.75
- confidence: high
- sec_items: 4.02
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1814215/000095017025090023/0000950170-25-090023-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1814215/000095017025090023/buru-20250620.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0000950170-25-090023
- JSON: https://secwatch.observer/filing/0000950170-25-090023.json
- Plain text: https://secwatch.observer/filing/0000950170-25-090023.txt

## Key facts
- Auditor Changes
  Nuburu, Inc. reported that prior financial statements should not be relied upon.
  - Action: non reliance
  source text: On June 20, 2025, the Company’s management, upon the recommendation of the Audit Committee of the Board of Directors (the “Audit Committee”), concluded that the Company’s previously issued unaudited financial statements as of and for the three months ended March 31, 2025, should no longer be relied upon due to misstatements that are described below, and it should be noted that these misstatements relate only to non-cash accounts on the previously issued unaudited financial statements, and that the Company will restate such financial statements to make necessary corrections.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1814215/000095017025090023/0000950170-25-090023-index.htm

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