S-1/A Filing

AELUMA, INC. CIK: 1828805

Filing Information

Form Type	S-1/A
Accession Number	`0001213900-21-053066`
Period End Date	20210630
Filing Date	20211015
Fiscal Year	N/A
Fiscal Period	N/A
XBRL Instance	ea148824-s1a1_aelumainc_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 77 Income Statement 26 Cash Flow Statement 49 Stockholders Equity 18

Balance Sheet 77 line items

Line Item	Tag	Value	Unit	Period
Preferred stock, par value (in Dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Preferred stock, par value (in Dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Preferred stock, par value (in Dollars per share)	`PreferredStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Cash	`CashAndCashEquivalentsAtCarryingValue`	$6.79M	USD	Point-in-time
Cash	`CashAndCashEquivalentsAtCarryingValue`	$38.30K	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	10.00M	shares	Point-in-time
Cash	`CashAndCashEquivalentsAtCarryingValue`	$206.00	USD	Point-in-time
Cash	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	10.00M	shares	Point-in-time
Preferred stock, shares authorized	`PreferredStockSharesAuthorized`	10.00M	shares	Point-in-time
Preferred stock, shares issued	`PreferredStockSharesIssued`	0.00	shares	Point-in-time
Preferred stock, shares issued	`PreferredStockSharesIssued`	0.00	shares	Point-in-time
Preferred stock, shares issued	`PreferredStockSharesIssued`	0.00	shares	Point-in-time
Deferred compensation, current portion	`DeferredCostsCurrent`	$662.46K	USD	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Prepaids & Other current assets	`PrepaidExpenseAndOtherAssetsCurrent`	$22.52K	USD	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	0.00	shares	Point-in-time
Common stock par value (in Dollars per share)	`CommonStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Total Current Assets	`AssetsCurrent`	$206.00	USD	Point-in-time
Total Current Assets	`AssetsCurrent`	$7.47M	USD	Point-in-time
Common stock par value (in Dollars per share)	`CommonStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Total Current Assets	`AssetsCurrent`	$38.30K	USD	Point-in-time
Common stock par value (in Dollars per share)	`CommonStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Equipment	`PropertyPlantAndEquipmentOther`	$115.89K	USD	Point-in-time
Common stock, shares authorized	`CommonStockSharesAuthorized`	50.00M	shares	Point-in-time
Common stock, shares authorized	`CommonStockSharesAuthorized`	50.00M	shares	Point-in-time
Equipment	`PropertyPlantAndEquipmentOther`	$115.89K	USD	Point-in-time
Common stock, shares authorized	`CommonStockSharesAuthorized`	50.00M	shares	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	3.25M	shares	Point-in-time
Leasehold Improvements	`LeaseholdImprovementsGross`	$12.42K	USD	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	0.00	shares	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	10.54M	shares	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	10.54M	shares	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	0.00	shares	Point-in-time
Intangible Assets	`IntangibleAssetsNetExcludingGoodwill`	$14.83K	USD	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	3.25M	shares	Point-in-time
Right of Use Asset	`OperatingLeaseRightOfUseAsset`	$729.18K	USD	Point-in-time
Deferred compensation, long term portion	`DeferredCosts`	$673.50K	USD	Point-in-time
Other Assets	`OtherAssetsNoncurrent`	$65.07K	USD	Point-in-time
Total Assets	`Assets`	$154.19K	USD	Point-in-time
Total Assets	`Assets`	$9.08M	USD	Point-in-time
Total Assets	`Assets`	$206.00	USD	Point-in-time
Accounts Payable	`AccountsPayableCurrent`	$2.89K	USD	Point-in-time
Accounts Payable	`AccountsPayableCurrent`	$68.58K	USD	Point-in-time
Accrued expenses & Other Current Liabilities	`AccountsPayableAndOtherAccruedLiabilitiesCurrent`	$8.41K	USD	Point-in-time
Accrued expenses & Other Current Liabilities	`AccountsPayableAndOtherAccruedLiabilitiesCurrent`	$61.38K	USD	Point-in-time
Advances from officers	`CustomerAdvancesCurrent`	-	USD	Point-in-time
Advances from officers	`CustomerAdvancesCurrent`	$455.00	USD	Point-in-time
Advances from officers	`CustomerAdvancesCurrent`	$16.62K	USD	Point-in-time
Lease Liability-current portion	`OperatingLeaseLiabilityCurrent`	$157.14K	USD	Point-in-time
Notes Payable to officers	`ConvertibleNotesPayableCurrent`	-	USD	Point-in-time
Notes Payable to officers	`ConvertibleNotesPayableCurrent`	$120.00K	USD	Point-in-time
Total Current Liabilities	`LiabilitiesCurrent`	$147.91K	USD	Point-in-time
Total Current Liabilities	`LiabilitiesCurrent`	$455.00	USD	Point-in-time
Total Current Liabilities	`LiabilitiesCurrent`	$287.10K	USD	Point-in-time
Lease Liability	`FinanceLeaseLiability`	$610.46K	USD	Point-in-time
Commitments and Contingencies	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and Contingencies	`CommitmentsAndContingencies`	-	USD	Point-in-time
Total Liabilities	`Liabilities`	$147.91K	USD	Point-in-time
Total Liabilities	`Liabilities`	$897.55K	USD	Point-in-time
Total Liabilities	`Liabilities`	$455.00	USD	Point-in-time
Preferred Stock par value $.0001, 10,000,000 authorized, none issued and outstanding.	`PreferredStockValue`	-	USD	Point-in-time
Common Stock par value $0.0001, 50,000,000 shares authorized, 10,535,002, 3,247,840 and 0 shares issued and outstanding at June 30, 2021 and December 31, 2020 and 2019, respectively.	`CommonStockValue`	$1.05K	USD	Point-in-time
Common Stock par value $0.0001, 50,000,000 shares authorized, 10,535,002, 3,247,840 and 0 shares issued and outstanding at June 30, 2021 and December 31, 2020 and 2019, respectively.	`CommonStockValue`	$325.00	USD	Point-in-time
Additional Paid In Capital	`AdditionalPaidInCapital`	$8.42M	USD	Point-in-time
Additional Paid In Capital	`AdditionalPaidInCapital`	$19.68K	USD	Point-in-time
Accumulated Deficit	`RetainedEarningsAccumulatedDeficit`	$-230.92K	USD	Point-in-time
Accumulated Deficit	`RetainedEarningsAccumulatedDeficit`	$-249.00	USD	Point-in-time
Accumulated Deficit	`RetainedEarningsAccumulatedDeficit`	$-13.72K	USD	Point-in-time
Total Stockholders Equity	`StockholdersEquity`	$6.28K	USD	Point-in-time
Total Stockholders Equity	`StockholdersEquity`	$-249.00	USD	Point-in-time
Total Stockholders Equity	`StockholdersEquity`	-	USD	Point-in-time
Total Stockholders Equity	`StockholdersEquity`	$8.19M	USD	Point-in-time
Total Liabilities and Stockholders Equity	`LiabilitiesAndStockholdersEquity`	$9.08M	USD	Point-in-time
Total Liabilities and Stockholders Equity	`LiabilitiesAndStockholdersEquity`	$154.19K	USD	Point-in-time
Total Liabilities and Stockholders Equity	`LiabilitiesAndStockholdersEquity`	$206.00	USD	Point-in-time

Income Statement 26 line items

Line Item	Tag	Value	Unit	Period
Revenue	`Revenues`	-	USD	Annual
Revenue	`Revenues`	-	USD	2 Qtrs
Operating Expenses	`OperatingExpenses`	$255.85K	USD	2 Qtrs
Operating Expenses	`OperatingExpenses`	$249.00	USD	3 Qtrs
Operating Expenses	`OperatingExpenses`	$11.67K	USD	Annual
Sub-lease and other income	`OtherIncome`	$90.76K	USD	2 Qtrs
Change in value of liability	`ChangesInValueOfLiability`	$48.31K	USD	2 Qtrs
Interest Expense	`InterestExpenses`	$3.00K	USD	2 Qtrs
Interest Expense	`InterestExpenses`	$-1.00K	USD	Annual
Total Other Expenses	`NonoperatingIncomeExpense`	$1.00K	USD	Annual
Total Other Expenses	`NonoperatingIncomeExpense`	$39.45K	USD	2 Qtrs
Total Other Expenses	`NonoperatingIncomeExpense`	-	USD	3 Qtrs
Loss before provision for Income Taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-249.00	USD	3 Qtrs
Loss before provision for Income Taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-216.40K	USD	2 Qtrs
Loss before provision for Income Taxes	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-12.67K	USD	Annual
Provision for income tax	`IncomeTaxExpenseBenefit`	$800.00	USD	Annual
Provision for income tax	`IncomeTaxExpenseBenefit`	$800.00	USD	2 Qtrs
Net Loss	`NetIncomeLoss`	$-249.00	USD	3 Qtrs
Net Loss	`NetIncomeLoss`	$-13.47K	USD	Annual
Net Loss	`NetIncomeLoss`	$-217.20K	USD	2 Qtrs
Basic and Diluted Loss Per Share (in Dollars per share)	`EarningsPerShareBasicAndDiluted`	$-0.06	USD	2 Qtrs
Basic and Diluted Loss Per Share (in Dollars per share)	`EarningsPerShareBasicAndDiluted`	-	USD	3 Qtrs
Basic and Diluted Loss Per Share (in Dollars per share)	`EarningsPerShareBasicAndDiluted`	$-0.02	USD	Annual
Weighted average common shares outstanding - basic and diluted (in Shares)	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	560,586.00	shares	Annual
Weighted average common shares outstanding - basic and diluted (in Shares)	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	0.00	shares	3 Qtrs
Weighted average common shares outstanding - basic and diluted (in Shares)	`WeightedAverageNumberOfShareOutstandingBasicAndDiluted`	3.64M	shares	2 Qtrs

Cash Flow Statement 49 line items

Line Item	Tag	Value	Unit	Period
Net Loss	`NetIncomeLoss`	$-249.00	USD	3 Qtrs
Net Loss	`NetIncomeLoss`	$-13.47K	USD	Annual
Net Loss	`NetIncomeLoss`	$-217.20K	USD	2 Qtrs
Stock-based compensation	`ShareBasedCompensation`	$36.47K	USD	2 Qtrs
Change in value of liability	`FairValueAdjustmentOfWarrants`	$48.31K	USD	2 Qtrs
Change in prepaids & other current assets	`IncreaseDecreaseInPrepaidExpense`	$22.52K	USD	2 Qtrs
Change in deposits	`IncreaseDecreaseInDepositOtherAssets`	$65.07K	USD	2 Qtrs
Change in accounts payable	`IncreaseDecreaseInAccountsPayable`	$60.26K	USD	2 Qtrs
Change in accounts payable	`IncreaseDecreaseInAccountsPayable`	$2.89K	USD	Annual
Change in accrued expenses	`IncreaseDecreaseInAccruedLiabilities`	$9.21K	USD	Annual
Change in accrued expenses	`IncreaseDecreaseInAccruedLiabilities`	$91.35K	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-68.39K	USD	2 Qtrs
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-1.38K	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-249.00	USD	3 Qtrs
Payments for property and equipment	`PaymentsToAcquirePropertyPlantAndEquipment`	$106.23K	USD	Annual
Payments for Leasehold Improvements	`PaymentsToAcquireIntangibleAssets`	$12.42K	USD	2 Qtrs
Purchase of domain name	`PurchaseOfDomainName`	$14.83K	USD	2 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-106.23K	USD	Annual
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	-	USD	3 Qtrs
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-27.25K	USD	2 Qtrs
Proceeds from sales of shares to advisors	`ProceedsFromSalesOfSharesToAdvisors`	$-8.17K	USD	2 Qtrs
Proceeds from sales of shares to advisors	`ProceedsFromSalesOfSharesToAdvisors`	-	USD	Annual
Proceeds from sale of common stock	`ProceedsFromIssuanceOfCommonStock`	$20.00K	USD	Annual
Cash from acquisition	`CashFromAcquisition`	$2.56K	USD	2 Qtrs
Proceeds from issue of SAFE agreements	`ProceedsFromIssueOfSAFEAgreements`	-	USD	Annual
Proceeds from issue of SAFE agreements	`ProceedsFromIssueOfSAFEAgreements`	$210.00K	USD	2 Qtrs
Proceeds from Private Placement, net of offering costs	`ProceedsFromIssuanceOfPrivatePlacement`	$6.76M	USD	2 Qtrs
Proceeds from shareholder loans and advances	`ProceedsFromShareholderLoans`	$1.25K	USD	3 Qtrs
Proceeds from shareholder loans and advances	`ProceedsFromShareholderLoans`	$125.70K	USD	Annual
Repayment of shareholder loans and advances	`RepaymentsOfOtherShortTermDebt`	$136.62K	USD	2 Qtrs
Repayment of shareholder loans and advances	`RepaymentsOfOtherShortTermDebt`	$795.00	USD	3 Qtrs
Net cash provided by Financing activities	`NetCashProvidedByUsedInFinancingActivities`	$455.00	USD	3 Qtrs
Net cash provided by Financing activities	`NetCashProvidedByUsedInFinancingActivities`	$6.84M	USD	2 Qtrs
Net cash provided by Financing activities	`NetCashProvidedByUsedInFinancingActivities`	$145.70K	USD	Annual
Net change in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$38.10K	USD	Annual
Net change in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$6.75M	USD	2 Qtrs
Net change in cash	`CashAndCashEquivalentsPeriodIncreaseDecrease`	$206.00	USD	3 Qtrs
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$6.79M	USD	Point-in-time
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$38.30K	USD	Point-in-time
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	$206.00	USD	Point-in-time
Cash, beginning of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	$6.79M	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	$38.30K	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	$206.00	USD	Point-in-time
Cash, end of period	`CashAndCashEquivalentsAtCarryingValue`	-	USD	Point-in-time
Conversion of SAFE agreements into equity	`ConversionOfSAFEAgreementsIntoEquity`	$258.31K	USD	2 Qtrs
Conversion of SAFE agreements into equity	`ConversionOfSAFEAgreementsIntoEquity`	-	USD	Annual
Expenses paid by officers	`ExpensesPaidByOfficers`	$800.00	USD	Annual
Equipment paid by officers	`EquipmentPaidByOfficers`	$9.60K	USD	Annual

Stockholders Equity 18 line items

Line Item	Tag	Value	Unit	Period
Net of in offering costs	`OtherExpenses`	$1.06M	USD	2 Qtrs
Balance	`StockholdersEquity`	$6.28K	USD	Point-in-time
Balance	`StockholdersEquity`	$-249.00	USD	Point-in-time
Balance	`StockholdersEquity`	-	USD	Point-in-time
Balance	`StockholdersEquity`	$8.19M	USD	Point-in-time
Issuance of shares of common stock	`StockIssuedDuringPeriodValueOther`	$20.00K	USD	Annual
Recapitalization	`Recapitalization`	$-52.92K	USD	2 Qtrs
Issuance of shares of common stock for Cash (net of $1,059,505 in offering costs)	`StockIssuedDuringPeriodValueNewIssues`	$6.71M	USD	2 Qtrs
Shares Issued to Placement Agent	`StockIssuedDuringPeriodValueIssuedForServices`	$100.00K	USD	2 Qtrs
Shares Issued Upon Conversion of SAFE Notes	`StockIssuedDuringPeriodValueConversionOfConvertibleSecurities`	$258.31K	USD	2 Qtrs
Shares Issued to Advisors	`SharesIssuedToAdvisors`	$1.38M	USD	2 Qtrs
Net Loss	`NetIncomeLoss`	$-249.00	USD	3 Qtrs
Net Loss	`NetIncomeLoss`	$-13.47K	USD	Annual
Net Loss	`NetIncomeLoss`	$-217.20K	USD	2 Qtrs
Balance	`StockholdersEquity`	$6.28K	USD	Point-in-time
Balance	`StockholdersEquity`	$-249.00	USD	Point-in-time
Balance	`StockholdersEquity`	-	USD	Point-in-time
Balance	`StockholdersEquity`	$8.19M	USD	Point-in-time

Data is extracted from SEC EDGAR XBRL filings. Values shown are as reported in the filing.