Bombs in Immaterial and Missing Power
To use a bomb, you need to do a 22c (on your keyboard press down, down, C). You can have a maximum of 2 bombs, but even if you run out of them you can get more as you fight.
There are three types of bombs in the game.
Neutral (N-bombs)
They deal no damage to the opponent and refill your spirit bar.
Offensive (O-bombs)
They deal damage to the opponent and also refill your spirit bar.
Defensive (D-bombs)
They deal no damage to your opponent and do not refill the spirit bar.
If your spirit bar is fully depleted, triggering a N- or O-bomb will not fully replenish it.
I want to thank to @roamerb for helping me with video references of the O- and D- bombs. If you want to know more technical aspects about the bombs in Immaterial and Missing power please check out the wiki: mizuumi.wiki/w/Immaterial_and_Missing_Power/Bomb.