---
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"
generated_at: "2026-09-16T21:12:05.202602+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.75
calibrated_materiality_score: 0.75
confidence: "high"
source: SEC EDGAR
---

# Nuburu restates Q2 2026 financials due to $761K fair-value error on Tekne note

## Summary
- 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.

## SEC filing metadata
- 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
- 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/1814215/000119312526393238/0001193125-26-393238-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1814215/000119312526393238/buru-20260916.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001193125-26-393238
- JSON: https://secwatch.observer/filing/0001193125-26-393238.json
- Plain text: https://secwatch.observer/filing/0001193125-26-393238.txt

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