S-1/A Filing

AELUMA, INC. CIK: 1828805

Filing Information

Form Type	S-1/A
Accession Number	`0001213900-23-079223`
Period End Date	20230630
Filing Date	20230926
Fiscal Year	N/A
Fiscal Period	N/A
XBRL Instance	ea185714-s1a3_aeluma_htm.xml

Filing Contents

This filing contains the following financial statements:

Balance Sheet 72 Income Statement 36 Cash Flow Statement 44 Stockholders Equity 17

Balance Sheet 72 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, 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`	-	shares	Point-in-time
Cash and cash equivalents	`CashEquivalentsAtCarryingValue`	$5.07M	USD	Point-in-time
Cash and cash equivalents	`CashEquivalentsAtCarryingValue`	$3.74M	USD	Point-in-time
Preferred stock, shares issued	`PreferredStockSharesIssued`	-	shares	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	-	shares	Point-in-time
Preferred stock, shares outstanding	`PreferredStockSharesOutstanding`	-	shares	Point-in-time
Accounts receivable	`ReceivablesNetCurrent`	-	USD	Point-in-time
Accounts receivable	`ReceivablesNetCurrent`	$189.24K	USD	Point-in-time
Deferred compensation, current portion	`DeferredCostsCurrent`	$53.03K	USD	Point-in-time
Deferred compensation, current portion	`DeferredCostsCurrent`	$662.46K	USD	Point-in-time
Common stock, par value (in Dollars per share)	`CommonStockParOrStatedValuePerShare`	$0.00	USD	Point-in-time
Common stock, par value (in Dollars per share)	`CommonStockParOrStatedValuePerShare`	$0.00	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
Prepaids and other current assets	`PrepaidExpenseAndOtherAssetsCurrent`	$19.94K	USD	Point-in-time
Prepaids and other current assets	`PrepaidExpenseAndOtherAssetsCurrent`	$27.66K	USD	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	10.65M	shares	Point-in-time
Total current assets	`AssetsCurrent`	$5.33M	USD	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	85,653.00	shares	Point-in-time
Total current assets	`AssetsCurrent`	$4.43M	USD	Point-in-time
Common stock, shares issued	`CommonStockSharesIssued`	12.82M	shares	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	10.65M	shares	Point-in-time
Common stock, shares outstanding	`CommonStockSharesOutstanding`	12.82M	shares	Point-in-time
Equipment	`PropertyPlantAndEquipmentOther`	$1.21M	USD	Point-in-time
Equipment	`PropertyPlantAndEquipmentOther`	$619.61K	USD	Point-in-time
Leasehold improvements	`LeaseholdImprovementsGross`	$546.86K	USD	Point-in-time
Leasehold improvements	`LeaseholdImprovementsGross`	$464.36K	USD	Point-in-time
Accumulated depreciation	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$300.44K	USD	Point-in-time
Accumulated depreciation	`AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment`	$96.99K	USD	Point-in-time
Property and equipment, net	`PropertyPlantAndEquipmentNet`	$986.99K	USD	Point-in-time
Property and equipment, net	`PropertyPlantAndEquipmentNet`	$1.46M	USD	Point-in-time
Intangible assets	`IntangibleAssetsNetExcludingGoodwill`	$12.83K	USD	Point-in-time
Intangible assets	`IntangibleAssetsNetExcludingGoodwill`	$9.83K	USD	Point-in-time
Right of use asset - facility	`OperatingLeaseRightOfUseAsset`	$351.01K	USD	Point-in-time
Right of use asset - facility	`OperatingLeaseRightOfUseAsset`	$476.37K	USD	Point-in-time
Deferred compensation, long term portion	`DeferredCosts`	$11.03K	USD	Point-in-time
Deferred compensation, long term portion	`DeferredCosts`	-	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$13.01K	USD	Point-in-time
Other assets	`OtherAssetsNoncurrent`	$13.01K	USD	Point-in-time
Total assets	`Assets`	$7.16M	USD	Point-in-time
Total assets	`Assets`	$5.93M	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$114.10K	USD	Point-in-time
Accounts payable	`AccountsPayableCurrent`	$461.80K	USD	Point-in-time
Accrued expenses and other current liabilities	`AccountsPayableAndOtherAccruedLiabilitiesCurrent`	$133.09K	USD	Point-in-time
Accrued expenses and other current liabilities	`AccountsPayableAndOtherAccruedLiabilitiesCurrent`	$101.35K	USD	Point-in-time
Lease liability, current portion	`OperatingLeaseLiabilityCurrent`	$156.99K	USD	Point-in-time
Lease liability, current portion	`OperatingLeaseLiabilityCurrent`	$162.21K	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$372.44K	USD	Point-in-time
Total current liabilities	`LiabilitiesCurrent`	$757.10K	USD	Point-in-time
Lease liability, long term portion	`FinanceLeaseLiability`	$458.70K	USD	Point-in-time
Lease liability, long term portion	`FinanceLeaseLiability`	$296.45K	USD	Point-in-time
Commitments and contingencies	`CommitmentsAndContingencies`	-	USD	Point-in-time
Commitments and contingencies	`CommitmentsAndContingencies`	-	USD	Point-in-time
Total liabilities	`Liabilities`	$1.05M	USD	Point-in-time
Total liabilities	`Liabilities`	$831.14K	USD	Point-in-time
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, and none issued and outstanding at June 30, 2023 and 2022	`PreferredStockValue`	-	USD	Point-in-time
Preferred stock, $0.0001 par value; 10,000,000 shares authorized, and none issued and outstanding at June 30, 2023 and 2022	`PreferredStockValue`	-	USD	Point-in-time
Common stock, $0.0001 par value; 50,000,000 shares authorized at June 30, 2023 and 2022, and 12,817,500 and 10,650,002 shares issued and outstanding at June 30, 2023 and 2022, respectively	`CommonStockValue`	$1.07K	USD	Point-in-time
Common stock, $0.0001 par value; 50,000,000 shares authorized at June 30, 2023 and 2022, and 12,817,500 and 10,650,002 shares issued and outstanding at June 30, 2023 and 2022, respectively	`CommonStockValue`	$1.28K	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapital`	$15.17M	USD	Point-in-time
Additional paid-in capital	`AdditionalPaidInCapital`	$8.78M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-9.06M	USD	Point-in-time
Accumulated deficit	`RetainedEarningsAccumulatedDeficit`	$-3.68M	USD	Point-in-time
Total stockholders equity	`StockholdersEquity`	$8.19M	USD	Point-in-time
Total stockholders equity	`StockholdersEquity`	$6.11M	USD	Point-in-time
Total stockholders equity	`StockholdersEquity`	$5.10M	USD	Point-in-time
Total liabilities and stockholders equity	`LiabilitiesAndStockholdersEquity`	$5.93M	USD	Point-in-time
Total liabilities and stockholders equity	`LiabilitiesAndStockholdersEquity`	$7.16M	USD	Point-in-time

Income Statement 36 line items

Line Item	Tag	Value	Unit	Period
Diluted loss per share	`EarningsPerShareDiluted`	$-0.47	USD	Annual
Diluted loss per share	`EarningsPerShareDiluted`	$-0.32	USD	Annual
Revenue	`Revenues`	$193.34K	USD	Annual
Revenue	`Revenues`	-	USD	Annual
Weighted average common shares outstanding - diluted	`WeightedAverageNumberOfDilutedSharesOutstanding`	10.65M	shares	Annual
Weighted average common shares outstanding - diluted	`WeightedAverageNumberOfDilutedSharesOutstanding`	11.38M	shares	Annual
Cost of revenue	`CostOfRevenue`	$109.39K	USD	Annual
Cost of revenue	`CostOfRevenue`	-	USD	Annual
Research and development	`ResearchAndDevelopmentExpense`	$1.06M	USD	Annual
Research and development	`ResearchAndDevelopmentExpense`	$2.18M	USD	Annual
General and administrative	`GeneralAndAdministrativeExpense`	$1.91M	USD	Annual
General and administrative	`GeneralAndAdministrativeExpense`	$2.61M	USD	Annual
Facility	`FacilityCosts`	$435.81K	USD	Annual
Facility	`FacilityCosts`	$421.63K	USD	Annual
Insurance	`GeneralInsuranceExpense`	$386.15K	USD	Annual
Insurance	`GeneralInsuranceExpense`	$327.25K	USD	Annual
Total expenses	`CostsAndExpenses`	$3.73M	USD	Annual
Total expenses	`CostsAndExpenses`	$5.70M	USD	Annual
Loss from operations	`OperatingIncomeLoss`	$-3.73M	USD	Annual
Loss from operations	`OperatingIncomeLoss`	$-5.51M	USD	Annual
Sub-lease rental income and other income	`OtherIncome`	$128.91K	USD	Annual
Sub-lease rental income and other income	`OtherIncome`	$279.73K	USD	Annual
Interest income	`InvestmentIncomeInterest`	$1.19K	USD	Annual
Interest income	`InvestmentIncomeInterest`	$2.10K	USD	Annual
Total other income	`NonoperatingIncomeExpense`	$130.10K	USD	Annual
Total other income	`NonoperatingIncomeExpense`	$281.82K	USD	Annual
Loss before provision for income tax	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-3.45M	USD	Annual
Loss before provision for income tax	`IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest`	$-5.38M	USD	Annual
Income tax expense	`IncomeTaxExpenseBenefit`	-	USD	Annual
Income tax expense	`IncomeTaxExpenseBenefit`	-	USD	Annual
Net loss	`NetIncomeLoss`	$-5.38M	USD	Annual
Net loss	`NetIncomeLoss`	$-3.45M	USD	Annual
Basic and diluted loss per share (in Dollars per share)	`EarningsPerShareBasic`	$-0.32	USD	Annual
Basic and diluted loss per share (in Dollars per share)	`EarningsPerShareBasic`	$-0.47	USD	Annual
Weighted average common shares outstanding - basic and diluted (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	11.38M	shares	Annual
Weighted average common shares outstanding - basic and diluted (in Shares)	`WeightedAverageNumberOfSharesOutstandingBasic`	10.65M	shares	Annual

Cash Flow Statement 44 line items

Line Item	Tag	Value	Unit	Period
Net loss	`NetIncomeLoss`	$-5.38M	USD	Annual
Net loss	`NetIncomeLoss`	$-3.45M	USD	Annual
Issuance of shares for services	`IssuanceOfStockAndWarrantsForServicesOrClaims`	$258.00K	USD	Annual
Issuance of shares for services	`IssuanceOfStockAndWarrantsForServicesOrClaims`	-	USD	Annual
Amortization of deferred compensation	`IncreaseDecreaseInDeferredCompensation`	$662.46K	USD	Annual
Amortization of deferred compensation	`IncreaseDecreaseInDeferredCompensation`	$662.46K	USD	Annual
Partial refund of facility lease deposit	`PartialRefundOfFacilityLeaseDeposit`	$52.05K	USD	Annual
Partial refund of facility lease deposit	`PartialRefundOfFacilityLeaseDeposit`	-	USD	Annual
Lessor incentive	`IncreaseDecreaseInLeasingReceivables`	$-134.62K	USD	Annual
Lessor incentive	`IncreaseDecreaseInLeasingReceivables`	-	USD	Annual
Stock-based compensation expense	`ShareBasedCompensation`	$448.44K	USD	Annual
Stock-based compensation expense	`ShareBasedCompensation`	$204.01K	USD	Annual
Depreciation and amortization expense	`DepreciationAndAmortization`	$98.99K	USD	Annual
Depreciation and amortization expense	`DepreciationAndAmortization`	$206.46K	USD	Annual
Change in accounts receivable	`IncreaseDecreaseInAccountsReceivable`	$189.24K	USD	Annual
Change in accounts receivable	`IncreaseDecreaseInAccountsReceivable`	-	USD	Annual
Change in prepaids and other current assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$5.14K	USD	Annual
Change in prepaids and other current assets	`IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets`	$-7.72K	USD	Annual
Change in accounts payable	`IncreaseDecreaseInAccountsPayable`	$347.70K	USD	Annual
Change in accounts payable	`IncreaseDecreaseInAccountsPayable`	$45.52K	USD	Annual
Change in accrued expenses and other current liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$6.38K	USD	Annual
Change in accrued expenses and other current liabilities	`IncreaseDecreaseInAccruedLiabilitiesAndOtherOperatingLiabilities`	$67.00	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-3.64M	USD	Annual
Net cash used in operating activities	`NetCashProvidedByUsedInOperatingActivities`	$-2.25M	USD	Annual
Purchase of equipment	`PaymentsToAcquireOtherProductiveAssets`	$590.04K	USD	Annual
Purchase of equipment	`PaymentsToAcquireOtherProductiveAssets`	$503.73K	USD	Annual
Payment for leasehold improvements	`PaymentsToAcquireIntangibleAssets`	$82.50K	USD	Annual
Payment for leasehold improvements	`PaymentsToAcquireIntangibleAssets`	$451.94K	USD	Annual
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-672.54K	USD	Annual
Net cash used in investing activities	`NetCashProvidedByUsedInInvestingActivities`	$-955.67K	USD	Annual
Proceeds from Private Placement, net of offering costs	`ProceedsFromIssuanceOfPrivatePlacement`	$206.93K	USD	Annual
Proceeds from Private Placement, net of offering costs	`ProceedsFromIssuanceOfPrivatePlacement`	$5.64M	USD	Annual
Payment of other offering costs	`PaymentsForRepurchaseOfInitialPublicOffering`	-	USD	Annual
Payment of other offering costs	`PaymentsForRepurchaseOfInitialPublicOffering`	$45.00K	USD	Annual
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$5.64M	USD	Annual
Net cash provided by financing activities	`NetCashProvidedByUsedInFinancingActivities`	$161.93K	USD	Annual
Net change in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect`	$-3.05M	USD	Annual
Net change in cash	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseExcludingExchangeRateEffect`	$1.33M	USD	Annual
Cash, beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$6.79M	USD	Point-in-time
Cash, beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$3.74M	USD	Point-in-time
Cash, beginning of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$5.07M	USD	Point-in-time
Cash, end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$6.79M	USD	Point-in-time
Cash, end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$3.74M	USD	Point-in-time
Cash, end of period	`CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents`	$5.07M	USD	Point-in-time

Stockholders Equity 17 line items

Line Item	Tag	Value	Unit	Period
Net of offering cost	`ProceedsFromDebtNetOfIssuanceCosts`	$411.01K	USD	Annual
Net of offering cost	`ProceedsFromDebtNetOfIssuanceCosts`	$1.06M	USD	Annual
Balance	`StockholdersEquity`	$8.19M	USD	Point-in-time
Balance	`StockholdersEquity`	$6.11M	USD	Point-in-time
Balance	`StockholdersEquity`	$5.10M	USD	Point-in-time
Issuance of common stock, net of offering cost	`StockIssuedDuringPeriodValueNewIssues`	$206.93K	USD	Annual
Issuance of common stock, net of offering cost	`StockIssuedDuringPeriodValueNewIssues`	$5.64M	USD	Annual
Issuance of common stock for service	`StockIssuedDuringPeriodValueIssuedForServices`	$300.00K	USD	Annual
Other offering costs	`AdjustmentsToAdditionalPaidInCapitalStockIssuedIssuanceCosts`	$45.00K	USD	Annual
Stock-based compensation	`StockIssuedDuringPeriodValueShareBasedCompensation`	$448.44K	USD	Annual
Stock-based compensation	`StockIssuedDuringPeriodValueShareBasedCompensation`	$204.01K	USD	Annual
Net loss	`NetIncomeLoss`	$-5.38M	USD	Annual
Net loss	`NetIncomeLoss`	$-3.45M	USD	Annual
Other	`StockIssuedDuringPeriodValueOther`	$137.00	USD	Annual
Balance	`StockholdersEquity`	$8.19M	USD	Point-in-time
Balance	`StockholdersEquity`	$6.11M	USD	Point-in-time
Balance	`StockholdersEquity`	$5.10M	USD	Point-in-time

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