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CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)
3 Months Ended
Mar. 31, 2023
Mar. 31, 2022
Cash Flows from Operating Activities:    
Net loss $ (4,767,517) $ (2,287,794)
Adjustments to reconcile net loss to net cash used in operating activities:    
Depreciation and amortization 126,115 135,153
Stock-based compensation 463,978 69,455
Change in fair value of warrant liabilities (501,324)  
Excess and obsolete inventory reserve adjustments   51,034
Inventory lower of cost and net realizable value adjustment 118,158  
Changes in operating assets and liabilities:    
Accounts receivable (195,564) 135,500
Inventories (357,790) (163,683)
Prepaid expenses and other current assets (891,399) 32,567
Operating lease right-of-use asset 75,989 71,624
Accounts payable 1,803,093 308,118
Accrued expenses 164,693 (178,272)
Contract liabilities (5,000)  
Operating lease liability (84,005) (76,919)
Net cash used in operating activities (4,050,573) (1,903,217)
Cash Flows from Investing Activities:    
Purchase of property and equipment (344,801) (102,381)
Net cash used in investing activities (344,801) (102,381)
Cash Flows from Financing Activities:    
Proceeds from issuance of Legacy Nuburu convertible promissory notes 4,100,000 100,000
Proceeds from the exercise of stock options   107,860
Proceeds from the issuance of Legacy Nuburu preferred stock   188,890
Proceeds from reverse recapitalization 3,243,079  
Proceeds from the issuance of preferred stock 5,000  
Payment of transaction costs related to the reverse recapitalization (3,634,913)  
Repayment of related party convertible promissory notes (675,000)  
Net cash provided by financing activities 3,038,166 396,750
NET CHANGE IN CASH DURING THE PERIOD (1,357,208) (1,608,848)
CASH AND CASH EQUIVALENTS - BEGINNING OF PERIOD 2,880,254 6,007,575
CASH AND CASH EQUIVALENTS - END OF PERIOD 1,523,046 4,398,727
SUPPLEMENTAL NON-CASH INVESTING AND FINANCING ACTIVITIES:    
Right-of-use assets obtained in exchange for new operating lease liabilities   934,583
Deferred financing costs included in accounts payable and accrued expenses 384,522 $ 564,810
Transaction costs related to the reverse recapitalization not yet paid 2,107,439  
Issuance of common stock upon conversion of preferred stock in connection with the reverse recapitalization $ 11,575,286