{"schema_version":"secwatch.filing_event.v1","accession":"0001193125-26-393238","form_type":"8-K","ticker":"BURU","cik":"0001814215","company_name":"Nuburu, Inc.","filed_at":"2026-09-16T21:10:17+00:00","discovered_at":"2026-09-16T21:12:00.399712+00:00","generated_at":"2026-09-16T21:12:05.202602+00:00","sec_items":["4.02"],"event_type":"other_material","sentiment":"negative","materiality_score":0.75,"calibrated_materiality_score":0.75,"confidence":"high","headline":"Nuburu restates Q2 2026 financials due to $761K fair-value error on Tekne note","bullets":["Restates unaudited Q2 2026 10-Q; asset value increases by $761,001 due to Tekne convertible note valuation error.","Fair value of Tekne Convertible Note Receivable rises to $24.2M from $23.4M; conversion option up to $1.5M from $0.8M.","Used €15.2M Tekne equity value instead of correct €25.4M; restatement per ASC 250 in amended 10-Q.","Error determined material; discussed with auditors WithumSmith+Brown, PC."],"urls":{"canonical":"https://secwatch.observer/filing/0001193125-26-393238","json":"https://secwatch.observer/filing/0001193125-26-393238.json","markdown":"https://secwatch.observer/filing/0001193125-26-393238.md","text":"https://secwatch.observer/filing/0001193125-26-393238.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/1814215/000119312526393238/0001193125-26-393238-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/1814215/000119312526393238/buru-20260916.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-09-16T21:12:05.202602+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"}