Renovaro Biosciences (RENB) 10-K 30 Sep 19 2019 FY Annual report Financial data

Document and Entity Information

Document and Entity Information - USD ($)	12 Months Ended
	Jun. 30, 2019	Sep. 27, 2019	Dec. 31, 2018
Document and Entity Information [Abstract]
Entity Registrant Name	Enochian Biosciences Inc
Entity Central Index Key	0001527728
Document Type	10-K
Document Period End Date	Jun. 30, 2019
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity a Well-known Seasoned Issuer	No
Entity a Voluntary Filer	No
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	true
Entity Small Business	true
Entity Ex Transition Period	false
Entity Shell Company	false
Entity File Number	000-54478
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes
Entity Public Float			$ 71,923,880
Entity Common Stock, Shares Outstanding		46,273,924
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2019

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Current Assets:
Cash	$ 12,282,224	$ 15,600,865
Other receivables	20,794	122,866
Prepaid expenses	191,969	38,284
Total Current Assets	12,494,987	15,762,015
Property and equipment, net	687,517	27,402
OTHER ASSETS
Definite life intangible assets, net	93,299	111,489
Indefinite life intangible assets	154,824,000	154,824,000
Goodwill	11,640,000	11,640,000
Deposits and other assets	137,550	137,550
Total Other Assets	166,694,849	166,713,039
TOTAL ASSETS	179,877,353	182,502,456
CURRENT LIABILITIES:
Accounts payable - trade	538,563	571,809
Accounts payable - non-trade	235,000	235,000
Accrued Expenses	336,853	66,913
Total Current Liabilities	1,110,416	873,722
NON-CURRENT LIABILITIES:
Contingent Consideration liability	5,667,000	22,891,000
Total Liabilities	6,777,416	23,764,722
STOCKHOLDERS' EQUITY :
Preferred stock, $0.0001 par value; 10,000,000 shares authorized; no shares issued and outstanding
Common stock, par value $0.0001, 100,000,000 shares authorized, 45,273,924 shares issued and outstanding at June 30, 2019; 36,163,924 issued and outstanding at June 30, 2018	4,527	3,616
Additional paid-in capital	225,765,432	193,283,798
Accumulated deficit	(52,771,840)	(34,755,360)
Other comprehensive income	101,818	205,680
Total Stockholders' Equity	173,099,937	158,737,734
Total Liabilities and Stockholder's Equity	$ 179,877,353	$ 182,502,456

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2019	Jun. 30, 2018
Statement of Financial Position [Abstract]
Preferred stock, par value	$ 0.0001	$ 0.0001
Preferred stock, shares authorized	10,000,000	10,000,000
Preferred stock, shares issued	0	0
Preferred stock, shares outstanding	0	0
Common stock, par value	$ 0.0001	$ 0.0001
Common stock, shares authorized	100,000,000	100,000,000
Common Stock, shares issued	45,273,924	36,163,924
Common stock, shares outstanding	45,273,924	36,163,924

CONSOLIDATED STATEMENT OF OPERA

CONSOLIDATED STATEMENT OF OPERATIONS - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Income Statement [Abstract]
Revenues
Cost of Goods Sold
Gross profit (Loss)
Operating Expenses
General and administrative expenses	8,271,540	3,899,718
Research and development expenses	2,498,107	616,961
Depreciation and amortization	71,709	18,484
Consulting Expenses	148,676	794,166
Total Operating Expense	10,990,032	5,329,329
LOSS FROM OPERATIONS	(10,990,032)	(5,329,329)
Other Income (Expense)
Change in fair value of contingent consideration	(7,073,579)	(1,375,000)
Interest expense	(43)	(143,262)
Gain (Loss) on currency transactions	(26,313)	290,407
Other income (expense), forgiveness of debt		87,817
Interest income	73,487	45,816
Total Other Expense	(7,026,448)	(1,094,222)
Loss Before Income Taxes	(18,016,480)	(6,423,551)
Income Tax Benefit		(111,716)
NET LOSS	$ (18,016,480)	$ (6,311,835)
BASIC AND DILUTED LOSS PER SHARE	$ (0.48)	$ (0.29)
WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK OUTSTANDING- BASIC AND DILUTED	37,552,062	21,940,489

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Statement of Comprehensive Income [Abstract]
Net Loss	$ (18,016,480)	$ (6,311,835)
Currency Translation, Net of Taxes	(103,862)	(147,153)
Other Comprehensive Loss	$ (18,120,342)	$ (6,458,988)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Beginning Balance, Value at Jun. 30, 2017	$ 1,243	$ 29,622,183	$ (28,443,525)	$ 352,833	$ 1,532,734
Beginning Balance, Shares at Jun. 30, 2017	12,433,290
Common Stock issued as compensation, Value	$ 6	112,830			112,836
Common Stock issued as compensation, Shares	62,687
Private placement of Units, Value	$ 123	1,600,906			1,601,029
Private placement of Units, Shares	1,231,561
Stock-based compensation		63,717			63,717
Stock issued in exchange for services,Value	$ 2	104,998			105,000
Stock issued in exchange for services,Shares	18,750
Stock issued related to conversion of convertible promissory note, Value	$ 26	423,076			423,102
Stock issued related to conversion of convertible promissory note, Shares	258,544
Stock issued pursuant to warrants exercised, Value	$ 240	3,294,760			3,295,000
Stock issued pursuant to warrants exercised, Shares	2,400,000
Stock issued pursuant to private placement, Value	$ 168	13,416,872			13,417,040
Stock issued pursuant to private placement, Shares	1,677,130
Stock issued pursuant to Acquisition Agreement, Value	$ 1,808	144,653,888			144,655,696
Stock issued pursuant to Acquisition Agreement, Shares	18,081,962
Imputed intrinsic value and interest for Convertible Notes		(5,765)			(5,765)
Amortization of the interest on convertible notes		(3,667)			(3,667)
Comprehensive Loss
Net Loss			(6,311,835)		(6,311,835)
Other Comprehensive Loss
Foreign Currency Translation Adjustment				(147,153)	(147,153)
Ending Balance at Jun. 30, 2018	$ 3,616	193,283,798	(34,755,360)	205,680	158,737,734
Ending Balance, Shares at Jun. 30, 2018	36,163,924
Stock-based compensation		2,124,967			2,124,967
Stock issued in exchange for services,Value	$ 1	39,999			40,000
Stock issued in exchange for services,Shares	10,000
Stock issued pursuant to warrants exercised, Value	$ 455	6,019,545			6,020,000
Stock issued pursuant to warrants exercised, Shares	4,550,000
Contingent Share issued pursuant to Acquisition Agreement, Value	$ 455	24,297,123			24,297,578
Contingent Share issued pursuant to Acquisition Agreement, Shares	4,550,000
Comprehensive Loss
Net Loss			(18,016,480)		(18,016,480)
Other Comprehensive Loss
Foreign Currency Translation Adjustment				(103,862)	(103,862)
Ending Balance at Jun. 30, 2019	$ 4,527	$ 225,765,432	$ (52,771,840)	$ 101,818	$ 173,099,937
Ending Balance, Shares at Jun. 30, 2019	45,273,924

CONSOLIDATED STATEMENT OF CASH

CONSOLIDATED STATEMENT OF CASH FLOWS - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
CASH FLOWS FROM OPERATING ACTIVITIES:
NET LOSS	$ (18,016,480)	$ (6,311,835)
ADJUSTMENT TO RECONCILE NET LOSS TO NET CASH USED IN OPERATING ACTIVITIES:
Depreciation and amortization	71,709	18,484
Change in contingent consideration liability	7,073,578	1,375,000
Non-cash stock-based compensation expense	2,164,967	281,545
Loss on Forgiveness on Note Receivable		457,813
Gain on forgiveness of debt, related party		(87,817)
Accretion of discount on notes payable		11,997
CHANGES IN ASSETS AND LIABILITIES:
Other receivable	119,831	108,005
Prepaid expenses/deposits	(160,940)	(138,841)
Accounts payable	(29,946)	119,575
Accrued interest on notes receivable		(10,874)
Accrued expenses	269,940	(161,321)
NET CASH USED BY OPERATING ACTIVITIES	(8,507,341)	(4,338,269)
CASH FLOWS FROM INVESTING ACTIVITIES:
Net cash used for acquisition of Enochian BioPharma Inc.		(294,933)
Notes receivable		(250,799)
Purchase of property and equipment	(716,669)	(30,000)
NET CASH USED BY INVESTING ACTIVITIES	(716,669)	(575,732)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceed from the issuance of common stock		16,712,715
Proceeds from exercise of warrants	6,020,000
NET CASH PROVIDED BY FINANCING ACTIVITIES	6,020,000	16,712,715
Gain (loss) on currency translation	(114,631)	(139,561)
NET CHANGE IN CASH EQUIVALENTS	(3,318,641)	11,659,153
CASH, END OF PERIOD	15,600,865	3,941,712
Cash and Cash Equivalents at End of Period	12,282,224	15,600,865
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	43	143,235
Income Taxes
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Contingent Shares issued pursuant with the Acquisition Agreement	24,297,579
Discount for imputed interest on non-interest bearing Convertible Notes Payable		(9,432)
Issuance of stock for compensation		112,837
Compensation for the issuance of stock to officers and directors	2,124,967	63,717
Convertible Notes payable converted to 258,544 Common Shares		401,673
Compensation for the issuance of stock for consulting services	40,000	105,000
Common stock issued and contingent consideration shares of Common Stock to acquire Enochian BioPharma, Inc.		$ 166,469,000

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business and Basis of Presentation – Subsidiaries Enochian Biopharma Inc. (“Enochian Biopharma”) was incorporated on May 19, 2017 in [Delaware] and is a 100% owned subsidiary of the Registrant. Enochian Biopharma owns a perpetual, fully paid-up, royalty-free, sublicensable, and sole and exclusive worldwide license to research, develop, use, sell, have sold, make, have made, offer for sale, import and otherwise commercialize certain intellectual property in cellular therapies for the prevention, treatment, amelioration of and/or therapy exclusively for HIV in humans, and research and development exclusively relating to HIV in humans (the “Field”). The accompanying financial statements include the accounts of Enochian Biopharma from the date of the acquisition which was completed on February 16, 2018. Enochian Biosciences Denmark ApS, a Danish corporation was incorporated on April 1, 2001 (“Enochian Denmark”). On February 12, 2014, in accordance with the terms and conditions of the Share Exchange Agreement, the Company acquired Enochian Denmark and it became a 100% owned subsidiary of the Registrant subject to 185,053 shares of common stock of the Registrant held in escrow according to Danish law (the “Escrow Shares”). As of June 30, 2019, there are 92, 237, Escrow Shares remaining. Acquisition of Enochian Biopharma - Weird Consolidation Functional Currency / Foreign currency translation Cash and Cash Equivalents Property and Equipment Intangible Assets Definite life intangible assets include patents. The Company accounts for definite life intangible assets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350, “Goodwill and Other Intangible Assets”. Intangible assets are recorded at cost. Patent costs consist of costs incurred to acquire the underlying patent. If it is determined that a patent will not be issued, the related remaining capitalized patent costs are charged to expense. Intangible assets are amortized on a straight-line basis over their estimated useful life. The estimated useful life of patents is twenty years from the date of application. Indefinite life intangible assets include license agreements and goodwill. The Company accounts for indefinite life intangible assets in accordance with ASC 350, “Goodwill and Other Intangible Assets”. License agreement cost represent the Fair Value of the license agreement on the date acquired and are tested annually for impairment. The fair value analysis performed on the license agreements, and the fair value analysis performed on goodwill supported that both indefinite life intangible assets are not impaired as of June 30, 2019. (See Note 5) Impairment of Long-Lived Assets - recoverable. a Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and would no longer be depreciated. The depreciable basis of assets that are impaired and continue in use is their respective fair values. Research and Development Expenses - Income Taxes Loss Per Share FASB Share. Fair Value FASB Topic hierarchy, ● Level 1. Observable inputs such as quoted prices in active markets for identical assets or liabilities; ● Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and ● Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, accounts receivable, prepaid expenses, investments, accounts payable, accrued expenses, capital lease obligations and notes payable approximates their recorded values due to their short-term maturities. The following table sets forth the liabilities at June 30, 2019 and 2018, which is recorded on the balance sheet at fair value on a recurring basis by level within the fair value hierarchy. As required, these are classified based on the lowest level of input that is Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Inputs Significant Other Observable Inputs Significant Other Unobservable (Level 1) (Level 2) (Level 3) Contingent Consideration Liability — — 5,667,000 The roll forward of the contingent consideration liability is as follows: Balance June 30, 2018 $ 22,891,000 Contingent Shares issued pursuant to the Acquisition Agreement $ (24,297,579 ) Fair value adjustment $ 7,073,579 Balance June 30, 2019 $ 5,667,000 Stock Options and Warrants - FASB Topic Stock-Based Compensation and Accounting Estimates Recent Accounting Pronouncements FASB (Topic A leases today. On March 30, 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. For public business entities, the ASU is effective for annual reporting periods beginning after December 15, 2016, including interim periods within those annual reporting periods. For all other entities, the ASU is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual reporting periods beginning after December 15, 2018. The Company’s adoption of these SEC amendments did not have a material effect on the Company’s reporting of financial position, results of operations, cash flows or stockholders’ equity. Other recent accounting pronouncements issued by the FASB do not or are not believed to by management to have a material impact on the Company's present or future financial statements. Reclassification of .

REVISION OF FINANCIAL STATEMENT

REVISION OF FINANCIAL STATEMENTS	12 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
REVISION OF FINANCIAL STATEMENTS	NOTE 2--- REVISION OF FINANCIAL STATEMENTS The Company discovered that it had incorrectly classified the intangible assets that were purchased as part of the acquisition of Enochian Biopharma, Inc. as finite-lived (amortizable), rather than indefinite-lived intangible assets (not amortized). ASC 350- Intangibles- Goodwill and Other The Company has revised its previously issued consolidated financial statements for the year ended June 30, 2018 to correct the error that occurred during that fiscal year. The Company’s Management assessed the materiality of the error identified in accordance with ASC 250-10-S99-2, Considering the Effects of Prior Year Misstatements when Quantifying Misstatements in Current Year Financial Statements The following table sets forth the impact on the lines impacted by the correction on the Company’s financial statements as of June 30, 2018. For the year ended June 30, 2018 Adjustments For the year ended June 30, 2018 (As Reported) (As Revised) Balance Sheet: Definite life intangible assets, net $ 111,489 $ 111,489 Indefinite life intangible assets $ 151,983,970 $ 2,840,030 $ 154,824,000 Total Assets $ 179,662,426 $ 2,840,030 $ 182,502,456 Statement of Operations: Depreciation & Amortization $ 2,858,514 $ (2,840,030 ) $ 18,484 Total Operating Expense $ 8,169,359 $ (2,840,030 ) $ 5,329,329 Loss Before Income Taxes $ (9,263,581 ) $ (2,840,030 ) $ (6,423,551 ) Net Income (Loss) $ (9,151,865 ) $ (2,840,030 $ (6,311,835 ) Basic & Diluted Loss per Share $ (0.42 ) $ (0.13 ) $ (0.29 ) Consolidated Statement of Other Comprehensive Income Other Comprehensive Income $ (9,299,018 ) $ (2,840,030 ) $ (6,458,988 ) Consolidated Statement of Changes to Shareholders’ Equity Accumulated Deficit $ (37,595,390 ) $ (2,840,030 ) $ (34,755,360 )

ACQUISITION OF ENOCHIAN BIOSCIE

ACQUISITION OF ENOCHIAN BIOSCIENCES	12 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
ACQUISITION OF ENOCHIAN BIOSCIENCES	NOTE 3 — ACQUISITION OF ENOCHIAN BIOPHARMA On January 12, 2018, the Company entered into an acquisition agreement to acquire Enochian BioPharma which ultimately closed on February 16, 2018. The purpose of the acquisition was to allow the Company to increase its footprint to include the HIV drug development market. As consideration for the acquisition, the stockholders of Enochian BioPharma received: (i) 18,081,962 shares of Common Stock valued at their fair value of $8.00 per share (“Acquisition Shares”); (ii) the right to receive on a one to one basis on share of Common Stock for each share of Common Stock issued in the future related to the exercise of any warrant or option outstanding at the agreement date (the “Contingent Consideration”); and (iii) approximately $297,000 in cash. Total consideration is as follows: Shares of Common Stock $ 144,656,000 Contingent Consideration 21,516,000 Cash Consideration 297,000 Total Consideration $ 166,469,000 The Acquisition Shares issued equal 50% of the outstanding common shares of the company, post issuance and were fair valued based on the last third-party private placement for cash which occurred at or around the acquisition date due to a lack of trading volume in our stock. The Contingent Consideration could have resulted in a maximum future issuance of an additional 6,488,122 shares of Common Stock if all outstanding options and warrants are exercised. This contingent consideration liability is measured at fair value at inception and subsequently marked to fair value in future periods until the underlying options and warrants are completely exercised or expire. The Company valued the liability based off an option pricing model using the probability of conversion to determine the number of shares expected to be issued. As of June 30, 2019, there are 1,938,122 shares of Common Stock that are contingently issuable. The significant assumptions for this valuation were as follows: June 30, 2019 June 30, 2018 February 18, 2018 Stock Price $4.50 $8.00 $8.00 Exercise Price $1.30 -$2.00 $1.30 -$2.00 $1.30 -$2.00 Term 0.55 - 3.05 years 1.8 - 4.3 years 1.55 - 4.05 years Risk Free Rate 2.46% - 2.57% 2.17% - 2.54% 2.43% - 2.54% The Contingent Consideration The transaction was accounted for in accordance with the provisions of ASC 805-10 - Business Combinations Company, The following are the fair value of assets acquired and liabilities assumed as of the closing date of February 16, 2018: Cash and cash equivalents $ 2,000 Other current assets 3,000 IPR&D intangible asset 154,824,000 Other intangible assets 11,640,000 Total Consideration $ 166,469,000 The In-Process Research & Development (“IPR&D”) intangible asset was fair valued using a multi period excess earnings model and represents a perpetual, fully paid-up, royalty-free, sublicensable, and sole and exclusive worldwide license to research, develop, use, sell, have sold, make, have made, offer for sale, import and otherwise commercialize certain intellectual property in cellular therapies for the prevention, treatment, amelioration of and/or therapy exclusively for HIV in humans, and research and development exclusively relating to HIV in humans. Under ASC 805-10, acquisition-related costs (i.e., advisory, legal, valuation and other professional fees) are not included as a are

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 4 - PROPERTY AND EQUIPMENT Property and equipment consisted of the following at June 30, 2019 and 2018: Useful Life June 30, 2019 June 30, 2018 Lab equipment and Instruments 4-7 $ 479,145 $ 202,197 Leasehold improvements 10 $ 194,788 $ — Furniture fixtures and equipment 4-7 $ 72,736 $ 58,977 Total $ 746,669 $ 261,174 Less accumulated depreciation $ (59,152 ) $ (2 33,772 ) Net Property and Equipment $ 687,517 $ 27,402 Depreciation expense amounted to $56,555 and $2,597 for the years ended June 30, 2019 and 2018, respectively.

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 5 — INTANGIBLE ASSETS AND GOODWILL At June 30, 2019 and 2018, definite-life intangible assets, net of accumulated amortization, consisted of patents on the Company’s products and processes of $93,299 and $111,489, respectively. The patents are recorded at cost and amortized over twenty years from the date of application. Amortization expense for the year ended June 30, 2019 and 2018, was $15,154 and $18,484, respectively. At June 30, 2019 and 2018, indefinite life intangibles assets consisted of a licenses agreements classified as In-Process Research and Development (“IPR&D”) intangible assets, which are not amortizable until the intangible asset provides economic benefit, and goodwill. At June 30, 2019 and 2018, definite-life intangible assets consisted of the following: Useful Life June 30, 2018 Period Change Effect of Currency Translation June 30, 2019 Definite Life Intangible Assets (As Revised) Patents 20 Years $ 310,968 $ — $ (8,597 ) $ 302,371 Less Accumulated Amortization $ (199,479 ) $ (15,154 ) $ 5,561 $ (209,072 ) Net Definite-Life Intangible Assets $ 111,489 $ (15,154 ) $ (3,036 ) $ 93,299 Indefinite Life Intangible Assets License Agreement $ 154,824,000 $ 154,824,000 Goodwill $ 11,640,000 $ 11,640,000 Total $ 166,464,000 $ 166,464,000 Total Indefinite Life Intangible Assets $ 166,464,000 $ 166,464,000 Expected future amortization expense for the years ended are as follows: Year ending June 30, 2020 $ 15,154 2021 $ 15,154 2022 $ 15,154 2023 $ 15,154 Thereafter $ 32,683 $ 93,299 During February 2018, the Company acquired a License Agreement (as licensee) to the HIV therapy being developed as ENOB-HV01 which consists of a perpetual, fully paid-up, royalty-free, sublicensable, and sole and exclusive worldwide license to research, develop, use, sell, have sold, make, have made, offer for sale, import and otherwise commercialize certain intellectual property in cellular therapies for the prevention, treatment, amelioration of and/or therapy exclusively for HIV in humans, and research and development exclusively relating to HIV in humans. Because the License Agreement is considered an IPR&D intangible asset is classified as an indefinite life asset that is tested annually for impairment. Impairment – Following the fourth quarter of each year, management performs its annual test of impairment of intangible assets by performing a quantitative assessment and determines if it is more than likely than not that the fair value of the asset is greater than or equal to the carrying value of the asset. The results of the quantitative assessment supported Management’s conclusion that an impairment adjustment was not required as of June 30, 2019.

LEASES

LEASES	12 Months Ended
	Jun. 30, 2019
Leases [Abstract]
LEASES	NOTE 6 — LEASES Operating Leases On November 13, 2017, the Registrant entered into a Lease Agreement for a term of five years and two months from November 1, 2017 with Plaza Medical Office Building, LLC, pursuant to which the Registrant agreed to lease approximately 2,325 rentable square feet (the “Plaza Lease”). The base rent for the Plaza Lease increases by 3% each year, and ranges from approximately $8,719 per month for the first year to $10,107 per month for the two months of the sixth year. The equalized monthly lease payment for the term of the lease is $8,124. The Registrant is entitled to $70,800 in tenant improvement allowance in the form of free rent applied over 10 months in equal installments beginning in January 2018. On June 19, 2018, the Registrant entered into a Lease Agreement for a term of ten years from September 1, 2018 with Century City Medical Plaza Land Co., Inc., pursuant to which the Company agreed to lease approximately 2,453 rentable square feet (the “Century Lease”). On February 20, 2019, the Registrant entered into an Addendum to the original Lease Agreement with an effective date of December 1, 2019, where it expanded the lease area to include another 1,101 square feet for a total rentable 3,554 square feet. The base rent increases by 3% each year, and ranges from $17,770 per month for the remainder of the first year to $23,186 per month for the tenth year. The Company is entitled to $148,168 in contributions toward tenant improvements. For the years ended June 30, 2019 and 2018, the lease expenses charged to general and administrative expenses amounted to $395,528 and $15,685, respectively. Below are the lease commitments for the next 5 years: Year Ending June 30 th Lease Expense 2020 $ 328,490 2021 $ 338,345 2022 $ 348,495 2023 $ 298,305 2024 $ 246,004 Thereafter $ 1,106,435 Total $ 2,666,074

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 — INCOME TAXES The Company accounts for income taxes in accordance with FASB Topic Taxes; As of June 30, 2019 and 2018, the Company had net operating loss carryforwards of approximately $20,905,755 and $5,110,796, respectively, giving rise to deferred tax assets of $4,454,946 and $1,138,005, respectively for United States tax purposes which expire in 2036. The Company files Danish and U.S. income tax returns and they are generally no longer subject to tax examinations for years prior to 2008 for their Danish tax returns and 2012 for their U.S. tax returns. The temporary differences, tax credits and carry forwards gave rise to the following deferred tax asset (liabilities) at June 30, 2019 and 2018: June 30 2019 2018 (As Revised) Excess of Tax over book depreciation Fixed assets $ (13,985 ) $ (19,065 ) Excess of Tax over book depreciation Patents 3,017 3,879 Stock/options Compensation 454,643 — Depreciation and amortization 11,876 — Net Operating Loss Carryforward 4,454,946 1,138,005 Valuation Allowance (4,910,497 ) (1,122,819 ) Total Deferred Tax Asset (Liabilities) $ — $ — In accordance with prevailing accounting guidance, the Company is required to recognize and disclose any income tax uncertainties. The guidance provides a two-step approach to recognize and disclose any income tax uncertainties. The guidance provides a two-step approach to recognizing and measuring tax benefits and liabilities when realization of the tax position is uncertain. The first step is to determine whether the tax position meets the more-likely-than-not condition for recognition, and the second step is to determine the amount to be recognized based on the cumulative probability that exceeds 50%. The amount of and ultimate realization of the benefits from the deferred tax assets for income tax purposes is dependent, in part, upon the tax laws in effect, the Company’s future earnings, and other future events, the effects of which can be difficult to determine and can only be estimated. Management estimates that it is more likely than not that the Company will not generate adequate net profits to use the deferred tax assets; and consequently, a valuation allowance was recorded for all deferred tax assets. A reconciliation of income tax expense at the federal statutory rate to income tax expense at the Company’s effective rate is as follows for the year ended June 30, 2019 and the year ended June 30, 2018: June 30 2019 2018 (As Revised) Computed tax at expected statutory rate $ (3,783,461 ) $ (1,131,612 ) Non-US income taxed at different rates (10,863 ) Non-deductible expenses / other items 218,055 Valuation allowance 3,783,461 812,704 Income Tax Expense $ — $ (111,716 ) The components of income tax expense (benefit) from continuing operations for the year ended June 30, 2019 and the year ended June 30, 2018 consisted of the following: June 30, Current Tax Expense 2019 2018 (As Revised) Danish Income Tax (Benefit) $ — $ (111,716 ) Total Current Tax Expense (Benefit) — $ (111,716 ) Deferred Income Tax Expense (Benefit) Excess of Tax over Book Depreciation Fixed Assets $ (13,985 ) $ (19,065 ) Excess of Tax over Book Depreciation Patents 3,017 3879 Stock/options Compensation 454,643 — Depreciation and amortization 11,876 — Net Operating Loss Carryforwards 4,454,946 1,138,005 Change in the Valuation allowance (4,910,497 ) (1,122,819 ) Total Deferred Tax Expense $ — $ — Deferred income tax expense/(benefit) results primarily from the reversal of temporary timing differences between tax and financial statement income.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	12 Months Ended
	Jun. 30, 2019
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 8 — STOCKHOLDERS’ EQUITY Common Stock Voting- Dividends- Liquidation Rights- Common Stock Issuances On July 12, 2017, the Registrant completed a private placement of 1,231,561 units, consisting of 1,231,561 shares of Common Stock and warrants to purchase 2,463,122 shares of Common Stock for $1,601,029 or $1.30 per Unit. On August 30, 2017, the Registrant issued 62,687 shares of Common Stock to the CEO and recorded non-cash compensation expense of $112,837 with a cost basis of $1.80 per share. On November 29, 2017, the Registrant issued 183,356 shares of Common Stock at a conversion price of $1.60 per share for the conversion of convertible promissory notes totaling $293,370. On February 13, 2018, the Registrant issued 18,750 shares of Common Stock with a cost basis of $5.60 per share or $105,000 and a warrant to purchase 25,000 shares of Common stock, at a strike price of $8.00 per share, with a 3 year term for non-cash consulting compensation. On February 16, 2018, the Registrant issued 75,188 shares of Common Stock at a conversion price of $1.60 per share for the conversion of convertible promissory notes totaling $120,300. On February 16, 2018, the Registrant issued 2,400,000 shares of Common Stock pursuant to the exercise of warrants at strike prices ranging from $1.60 per share to $2.00 per share for total proceeds of $3,295,000. On February 16, 2018, the Registrant issued 1,677,130 shares of Common Stock at a price of $8.00 per share pursuant to a private placement for total proceeds to the Registrant of $13,417,040. On February 16, 2018, the Registrant issued 18,081,962 shares of Common Stock valued at the price of $8.00 per share pursuant to the Acquisition Agreement. On August 28, 2018, the Registrant issued 10,000 shares of Common Stock valued at the price of $4.00 per share or $40,000 for non-cash consulting compensation. On December 27, 2018, the Registrant issued 1,307,693 shares of Common Stock valued at the price of $1.30 per share pursuant to the exercise of warrants at strike price $1.30 per share for total proceeds of $1,700,001. On December 27, 2018, the Registrant issued 1,307,693 shares of Common Stock valued at the price of $7.20 per share pursuant to the Acquisition Agreement. This was a non-cash transaction that impacted shareholders’ equity in the amount of $9,415,390. On June 27, 2019, the Registrant issued 3,092,307 shares of Common Stock valued at the price of $1.30 pursuant to the exercise of warrants at strike price $1.30 per share for total proceeds of $4,019,999. On June 27, 2019, the Registrant issued 150,000 shares of Common Stock valued at the price of $2.00 pursuant to the exercise of vested options at a strike price per share for total proceeds of $300,000. On June 27, 2019, the Registrant issued 3,242,307 shares of Common Stock valued at the price of $4.59 pursuant to the Acquisition Agreement. This was a non-cash transaction that impacted shareholders’ equity in the amount of $14,882,189. Acquisition of Enochian Biopharma / Contingently issuable shares - Recognition of Options The Company recognizes compensation costs for stock option awards to employees based on their grant-date fair value. The value of each stock option is estimated on the date of grant using the Black-Scholes option-pricing model. The weighted-average assumptions used to estimate the fair values of the stock options granted using the Black-Scholes option-pricing model are as follows: Enochian Biosciences Inc. Expected term (in years) 3-10 Volatility 91.86 - 98.15% Risk free interest rate 2.12- 3.23% Dividend yield 0% The Company recognized stock-based compensation expense related to the options of $2,124,967 and $257,937 for the years ended June 30, 2019 and 2018, respectively. At June 30, 2019, the Company had approximately $659,868 of unrecognized compensation cost related to non-vested options. Stock Grants - Grant Warrants/ Plan Options On February 6, 2014, the Board adopted the Registrant’s 2014 Equity Incentive Plan (the “Plan”), and the Registrant has reserved 1,206,000 shares of Common Stock for issuance in accordance with the terms of the Plan. To date the Registrant has granted options under the Plan (“Plan Options”) to purchase 501,761 shares of Common Stock. During the year ended June 30, 2019, the Registrant issued 15,000 at $6.15 per share or $92,250 of Restricted Stock Units (“RSUs”) in accordance with the terms of the Plan. The remaining compensation expense related to the RSUs at June 30, 2019 is $90,231. A summary of the status of the Plan Options and Grant Warrants outstanding at June 30, 2019 is presented below: Options Outstanding Options Exercisable Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number Exercisable Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price $ 2.00 500,000 0.50 $ 2.00 500,000 0.50 $ 2.00 $ 3.95 5,063 9.09 $ 3.95 — — $ — $ 5.72 13,113 9.34 $ 5.72 — — $ — $ 5.74 15,679 9.00 $ 5.74 15,679 9.23 $ 5.74 $ 5.80 7,759 9.28 $ 5.80 — — $ — $ 6.15 60,000 9.94 $ 6.15 — — $ — $ 6.25 18,346 9.69 $ 6.25 — — $ — $ 6.50 300,000 9.40 $ 6.50 300,000 9.40 $ 6.50 $ 6.95 4,317 9.78 $ 6.95 — — $ — $ 7.10 8,248 9.67 $ 7.10 — — $ — $ 8.00 69,235 8.82 $ 8.00 13,540 8.68 $ 8.00 Total $ — 1,001,760 4.96 $ 4.30 829,220 4.02 $ 3.80 A summary of the status of the Plan Options and the Grant Warrants for the year ended June 30, 2019, and changes during the period are presented below: Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period 690,620 $ 2.00 2.00 $2,275,000 Granted 461,140 $ 6.46 10.00 - Exercised (150,000 ) $ 2.00 0.50 - Forfeited — $ — — - Expired — $ — — - Outstanding at end of period 1,001,760 $ 4.30 4.96 $1,252,785 Vested and expected to vest 829,220 $ 3.80 4.02 $1,250,000 Exercisable end of period 829,220 3.80 4.02 $1,250,000 At June 30, 2019, all Grant Warrants are exercisable and 829,220 Plan options are exercisable. The total intrinsic value of options at June 30, 2019 was $1,252,785. Intrinsic value is measured using the fair market value at the date of exercise (for shares exercised) or at June 30, 2019 (for outstanding options), less the applicable exercise price. Common Stock Purchase Warrants A summary of the status of shares of Common Stock which can be purchased underlying the warrants outstanding at June 30, 2019 is presented below: Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period 5,838,122 $ 1.96 3.89 Granted — — — Exercised (4,400,000 ) 1.30 — Cancelled/Expired — — — Outstanding at end of period 1,438,122 $ 1.42 3.00 $4,521,990 Exercisable end of period 1,438,122 $ 1.42 3.00 $4,521,990 Equivalent Shares Underlying Warrants Outstanding Equivalent Shares Exercisable Exercise Prices Equivalent Shares Weight Average Remaining Contractual Life (years) Weight Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.30 1,413,122 3.02 $ 1.30 1,413,122 $ 1.30 $ 8.00 25,000 1.63 $ 8.00 25,000 $ 8.00 Total 1,438,122 3.00 $ 1.42 1,438,122 $ 1.42 At June 30, 2019, the Company had 1,938,122 vested warrants. The exercise price of certain warrants and the number of shares underlying the warrants are subject to adjustment for stock dividends, subdivisions of the outstanding shares of Common Stock and combinations of the outstanding shares of Common Stock. For so long as the warrants remain outstanding, we are required to keep reserved from our authorized and unissued shares of Common Stock a sufficient number of shares to provide for the issuance of the shares underlying the warrants. Restricted Stock Units (RSUs) A summary of the status of Restricted Stock Units outstanding at June 30, 2019 is presented below: Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period $ — $ — $ — $ — Granted 15,000 6.15 2.94 $ — Exercised — — — Cancelled/Expired — — — Outstanding at end of period 15,000 $ 6.15 2.94 $ — Exercisable end of period — $ — — $ — Restricted Stock Units Outstanding Restricted Stock Units Exercisable Grant Price Stock Units Weight Average Remaining Contractual Life (years) Weight Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 6.15 15,000 2.94 $ 6.15 — $ — Total 15,000 2.94 $ 6.15 — $ — Acquisition of DanDrit Denmark -

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jun. 30, 2019
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 — COMMITMENTS AND CONTINGENCIES Consulting Agreements On February 16, 2018, the Registrant entered into a consulting agreement with Carl Sandler, a board member and shareholder of the Registrant (through his holdings in Weird 2018, Mr. On July 9, 2018, the Company entered into a consulting agreement with G-Tech Shares held for non-consenting shareholders – Employment and Service Agreements – Contingencies

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jun. 30, 2019
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 — RELATED PARTY TRANSACTIONS On December 29, 2017, the Registrant entered into a consulting agreement with RS Group ApS, a company owned and controlled by 2 directors, for consulting services from October 1, 2017 through March 31, 2018. In consideration for the consulting services in connection with the negotiation and structuring of the acquisition of Enochian Biopharma, the Registrant paid RS Group ApS $367,222. On February 16, 2018 the Registrant entered into a consulting agreement with Carl Sandler, who subsequently became a board member and shareholder of the Registrant (through his holdings in Weird the Mr. On February 16, 2018, the Registrant entered into a consulting agreement with Weird Science, a significant shareholder of the Registrant, under which Weird Science was to provide ongoing medical services related to the development of the Company’s products for the treatment of HIV and cancer. In consideration for such consulting services, the Company was to pay up to $30,000 per month for the consulting services. On July 9, 2018, the consulting agreement was terminated (See Note 9). On July 9, 2018, the Company entered into a consulting agreement with G-Tech

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jun. 30, 2019
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 11 — SUBSEQUENT EVENTS On July 3, 2019, the Registrant issued 500,000 shares of Common Stock valued at the price of $2.00 pursuant to the exercise of vested options at a strike price of $2.00 per share for total proceeds of $1,000,000. On July 3, 2019, the Registrant issued 500,000 shares of Common Stock valued at the price of $4.42 per share pursuant to the Acquisition Agreement. This was a non-cash transaction that impacted shareholders’ equity in the amount of $2,210,000. In accordance with ASC 855-10, Company management reviewed all material events through the date of this report. The following material subsequent events occurred.

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Business and Basis of Presentation	Business and Basis of Presentation –
Subsidiaries	Subsidiaries Enochian Biopharma Inc. (“Enochian Biopharma”) was incorporated on May 19, 2017 in [Delaware] and is a 100% owned subsidiary of the Registrant. Enochian Biopharma owns a perpetual, fully paid-up, royalty-free, sublicensable, and sole and exclusive worldwide license to research, develop, use, sell, have sold, make, have made, offer for sale, import and otherwise commercialize certain intellectual property in cellular therapies for the prevention, treatment, amelioration of and/or therapy exclusively for HIV in humans, and research and development exclusively relating to HIV in humans (the “Field”). The accompanying financial statements include the accounts of Enochian Biopharma from the date of the acquisition which was completed on February 16, 2018. Enochian Biosciences Denmark ApS, a Danish corporation was incorporated on April 1, 2001 (“Enochian Denmark”). On February 12, 2014, in accordance with the terms and conditions of the Share Exchange Agreement, the Company acquired Enochian Denmark and it became a 100% owned subsidiary of the Registrant subject to 185,053 shares of common stock of the Registrant held in escrow according to Danish law (the “Escrow Shares”). As of June 30, 2019, there are 92, 237, Escrow Shares remaining.
Acquisition of Enochian Biopharma	Acquisition of Enochian Biopharma - Weird
Consolidation	Consolidation
Functional Currency / Foreign currency translation	Functional Currency / Foreign currency translation
Cash and Cash Equivalents	Cash and Cash Equivalents
Property and Equipment	Property and Equipment
Intangible Assets	Intangible Assets Definite life intangible assets include patents. The Company accounts for definite life intangible assets in accordance with Financial Accounting Standards Board (“FASB”) Accounting Standards Codification (“ASC”) Topic 350, “Goodwill and Other Intangible Assets”. Intangible assets are recorded at cost. Patent costs consist of costs incurred to acquire the underlying patent. If it is determined that a patent will not be issued, the related remaining capitalized patent costs are charged to expense. Intangible assets are amortized on a straight-line basis over their estimated useful life. The estimated useful life of patents is twenty years from the date of application. Indefinite life intangible assets include license agreements and goodwill. The Company accounts for indefinite life intangible assets in accordance with ASC 350, “Goodwill and Other Intangible Assets”. License agreement cost represent the Fair Value of the license agreement on the date acquired and are tested annually for impairment. The fair value analysis performed on the license agreements, and the fair value analysis performed on goodwill supported that both indefinite life intangible assets are not impaired as of June 30, 2019. (See Note 5)
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets - recoverable. a Recoverability of assets to be held and used is measured by a comparison of the carrying amount of an asset to estimated undiscounted future cash flows expected to be generated by the asset. If the carrying amount of an asset exceeds its estimated undiscounted future cash flows, an impairment charge is recognized by the amount by which the carrying amount of the asset exceeds the fair value of the asset. Assets to be disposed of would be separately presented in the balance sheet and reported at the lower of the carrying amount or fair value less costs to sell, and would no longer be depreciated. The depreciable basis of assets that are impaired and continue in use is their respective fair values.
Research and Development Expenses	Research and Development Expenses -
Income Taxes	Income Taxes
Loss Per Share	Loss Per Share FASB Share.
Fair Value of Financial Instruments	Fair Value FASB Topic hierarchy, ● Level 1. Observable inputs such as quoted prices in active markets for identical assets or liabilities; ● Level 2. Inputs, other than the quoted prices in active markets, that are observable either directly or indirectly; and ● Level 3. Unobservable inputs in which there is little or no market data, which require the reporting entity to develop its own assumptions. Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, accounts receivable, prepaid expenses, investments, accounts payable, accrued expenses, capital lease obligations and notes payable approximates their recorded values due to their short-term maturities. The following table sets forth the liabilities at June 30, 2019 and 2018, which is recorded on the balance sheet at fair value on a recurring basis by level within the fair value hierarchy. As required, these are classified based on the lowest level of input that is Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Inputs Significant Other Observable Inputs Significant Other Unobservable (Level 1) (Level 2) (Level 3) Contingent Consideration Liability — — 5,667,000 The roll forward of the contingent consideration liability is as follows: Balance June 30, 2018 $ 22,891,000 Contingent Shares issued pursuant to the Acquisition Agreement $ (24,297,579 ) Fair value adjustment $ 7,073,579 Balance June 30, 2019 $ 5,667,000
Stock Options and Warrants	Stock Options and Warrants - FASB Topic
Stock-Based Compensation	Stock-Based Compensation and
Accounting Estimates	Accounting Estimates
Recent Accounting Pronouncements	Recent Accounting Pronouncements FASB (Topic A leases today. On March 30, 2016, the FASB issued ASU 2016-09, Improvements to Employee Share-Based Payment Accounting. For public business entities, the ASU is effective for annual reporting periods beginning after December 15, 2016, including interim periods within those annual reporting periods. For all other entities, the ASU is effective for annual reporting periods beginning after December 15, 2017, and interim periods within annual reporting periods beginning after December 15, 2018. The Company’s adoption of these SEC amendments did not have a material effect on the Company’s reporting of financial position, results of operations, cash flows or stockholders’ equity. Other recent accounting pronouncements issued by the FASB do not or are not believed to by management to have a material impact on the Company's present or future financial statements.
Reclassification	Reclassification of .

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jun. 30, 2019
Accounting Policies [Abstract]
Summary of significant to the fair value measurement	As required, these are classified based on the lowest level of input that is Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Inputs Significant Other Observable Inputs Significant Other Unobservable (Level 1) (Level 2) (Level 3) Contingent Consideration Liability — — 5,667,000 The roll forward of the contingent consideration liability is as follows: Balance June 30, 2018 $ 22,891,000 Contingent Shares issued pursuant to the Acquisition Agreement $ (24,297,579 ) Fair value adjustment $ 7,073,579 Balance June 30, 2019 $ 5,667,000

REVISION OF FINANCIAL STATEME_2

REVISION OF FINANCIAL STATEMENTS (Tables)	12 Months Ended
	Jun. 30, 2019
Accounting Changes and Error Corrections [Abstract]
Schedule of Error Corrections	The following table sets forth the impact on the lines impacted by the correction on the Company’s financial statements as of June 30, 2018. For the year ended June 30, 2018 Adjustments For the year ended June 30, 2018 (As Reported) (As Revised) Balance Sheet: Definite life intangible assets, net $ 111,489 $ 111,489 Indefinite life intangible assets $ 151,983,970 $ 2,840,030 $ 154,824,000 Total Assets $ 179,662,426 $ 2,840,030 $ 182,502,456 Statement of Operations: Depreciation & Amortization $ 2,858,514 $ (2,840,030 ) $ 18,484 Total Operating Expense $ 8,169,359 $ (2,840,030 ) $ 5,329,329 Loss Before Income Taxes $ (9,263,581 ) $ (2,840,030 ) $ (6,423,551 ) Net Income (Loss) $ (9,151,865 ) $ (2,840,030 $ (6,311,835 ) Basic & Diluted Loss per Share $ (0.42 ) $ (0.13 ) $ (0.29 ) Consolidated Statement of Other Comprehensive Income Other Comprehensive Income $ (9,299,018 ) $ (2,840,030 ) $ (6,458,988 ) Consolidated Statement of Changes to Shareholders’ Equity Accumulated Deficit $ (37,595,390 ) $ (2,840,030 ) $ (34,755,360 )

ACQUISITION OF ENOCHIAN BIOSC_2

ACQUISITION OF ENOCHIAN BIOSCIENCES (Tables)	12 Months Ended
	Jun. 30, 2019
Business Combinations [Abstract]
Schedule of total consideration	Total consideration is as follows: Shares of Common Stock $ 144,656,000 Contingent Consideration 21,516,000 Cash Consideration 297,000 Total Consideration $ 166,469,000
Schedule of significant assumptions for this valuation	The significant assumptions for this valuation were as follows: June 30, 2019 June 30, 2018 February 18, 2018 Stock Price $4.50 $8.00 $8.00 Exercise Price $1.30 -$2.00 $1.30 -$2.00 $1.30 -$2.00 Term 0.55 - 3.05 years 1.8 - 4.3 years 1.55 - 4.05 years Risk Free Rate 2.46% - 2.57% 2.17% - 2.54% 2.43% - 2.54%
Schedule of fair value of assets acquired and liabilities	The following are the fair value of assets acquired and liabilities assumed as of the closing date of February 16, 2018: Cash and cash equivalents $ 2,000 Other current assets 3,000 IPR&D intangible asset 154,824,000 Other intangible assets 11,640,000 Total Consideration $ 166,469,000

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Jun. 30, 2019
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Property and equipment consisted of the following at June 30, 2019 and 2018: Useful Life June 30, 2019 June 30, 2018 Lab equipment and Instruments 4-7 $ 479,145 $ 202,197 Leasehold improvements 10 $ 194,788 $ — Furniture fixtures and equipment 4-7 $ 72,736 $ 58,977 Total $ 746,669 $ 261,174 Less accumulated depreciation $ (59,152 ) $ (2 33,772 ) Net Property and Equipment $ 687,517 $ 27,402

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Jun. 30, 2019
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of life intangible assets	At June 30, 2019 and 2018, definite-life intangible assets consisted of the following: Useful Life June 30, 2018 Period Change Effect of Currency Translation June 30, 2019 Definite Life Intangible Assets (As Revised) Patents 20 Years $ 310,968 $ — $ (8,597 ) $ 302,371 Less Accumulated Amortization $ (199,479 ) $ (15,154 ) $ 5,561 $ (209,072 ) Net Definite-Life Intangible Assets $ 111,489 $ (15,154 ) $ (3,036 ) $ 93,299 Indefinite Life Intangible Assets License Agreement $ 154,824,000 $ 154,824,000 Goodwill $ 11,640,000 $ 11,640,000 Total $ 166,464,000 $ 166,464,000 Total Indefinite Life Intangible Assets $ 166,464,000 $ 166,464,000
Schedule of expected future amortization expense	Expected future amortization expense for the years ended are as follows: Year ending June 30, 2020 $ 15,154 2021 $ 15,154 2022 $ 15,154 2023 $ 15,154 Thereafter $ 32,683 $ 93,299

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Jun. 30, 2019
Leases [Abstract]
Lease commitments	Below are the lease commitments for the next 5 years: Year Ending June 30 th Lease Expense 2020 $ 328,490 2021 $ 338,345 2022 $ 348,495 2023 $ 298,305 2024 $ 246,004 Thereafter $ 1,106,435 Total $ 2,666,074

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jun. 30, 2019
Income Tax Disclosure [Abstract]
Summary of deferred tax asset (liabilities)	The temporary differences, tax credits and carry forwards gave rise to the following deferred tax asset (liabilities) at June 30, 2019 and 2018: June 30 2019 2018 (As Revised) Excess of Tax over book depreciation Fixed assets $ (13,985 ) $ (19,065 ) Excess of Tax over book depreciation Patents 3,017 3,879 Stock/options Compensation 454,643 — Depreciation and amortization 11,876 — Net Operating Loss Carryforward 4,454,946 1,138,005 Valuation Allowance (4,910,497 ) (1,122,819 ) Total Deferred Tax Asset (Liabilities) $ — $ —
Summary of reconciliation of income tax expense at federal statutory rate	A reconciliation of income tax expense at the federal statutory rate to income tax expense at the Company’s effective rate is as follows for the year ended June 30, 2019 and the year ended June 30, 2018: June 30 2019 2018 (As Revised) Computed tax at expected statutory rate $ (3,783,461 ) $ (1,131,612 ) Non-US income taxed at different rates (10,863 ) Non-deductible expenses / other items 218,055 Valuation allowance 3,783,461 812,704 Income Tax Expense $ — $ (111,716 )
Summary of components of income tax expense (benefit) from continuing operations	The components of income tax expense (benefit) from continuing operations for the year ended June 30, 2019 and the year ended June 30, 2018 consisted of the following: June 30, Current Tax Expense 2019 2018 (As Revised) Danish Income Tax (Benefit) $ — $ (111,716 ) Total Current Tax Expense (Benefit) — $ (111,716 ) Deferred Income Tax Expense (Benefit) Excess of Tax over Book Depreciation Fixed Assets $ (13,985 ) $ (19,065 ) Excess of Tax over Book Depreciation Patents 3,017 3879 Stock/options Compensation 454,643 — Depreciation and amortization 11,876 — Net Operating Loss Carryforwards 4,454,946 1,138,005 Change in the Valuation allowance (4,910,497 ) (1,122,819 ) Total Deferred Tax Expense $ — $ —

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	12 Months Ended
	Jun. 30, 2019
Stockholders' Equity Note [Abstract]
Summary of weighted-average assumptions used to estimate the fair values of the stock options granted	The weighted-average assumptions used to estimate the fair values of the stock options granted using the Black-Scholes option-pricing model are as follows: Enochian Biosciences Inc. Expected term (in years) 3-10 Volatility 91.86 - 98.15% Risk free interest rate 2.12- 3.23% Dividend yield 0%
Summary of stock options outstanding	A summary of the status of the Plan Options and Grant Warrants outstanding at June 30, 2019 is presented below: Options Outstanding Options Exercisable Exercise Prices Number Outstanding Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number Exercisable Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price $ 2.00 500,000 0.50 $ 2.00 500,000 0.50 $ 2.00 $ 3.95 5,063 9.09 $ 3.95 — — $ — $ 5.72 13,113 9.34 $ 5.72 — — $ — $ 5.74 15,679 9.00 $ 5.74 15,679 9.23 $ 5.74 $ 5.80 7,759 9.28 $ 5.80 — — $ — $ 6.15 60,000 9.94 $ 6.15 — — $ — $ 6.25 18,346 9.69 $ 6.25 — — $ — $ 6.50 300,000 9.40 $ 6.50 300,000 9.40 $ 6.50 $ 6.95 4,317 9.78 $ 6.95 — — $ — $ 7.10 8,248 9.67 $ 7.10 — — $ — $ 8.00 69,235 8.82 $ 8.00 13,540 8.68 $ 8.00 Total $ — 1,001,760 4.96 $ 4.30 829,220 4.02 $ 3.80
Summary of stock option activity	A summary of the status of the Plan Options and the Grant Warrants for the year ended June 30, 2019, and changes during the period are presented below: Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period 690,620 $ 2.00 2.00 $2,275,000 Granted 461,140 $ 6.46 10.00 - Exercised (150,000 ) $ 2.00 0.50 - Forfeited — $ — — - Expired — $ — — - Outstanding at end of period 1,001,760 $ 4.30 4.96 $1,252,785 Vested and expected to vest 829,220 $ 3.80 4.02 $1,250,000 Exercisable end of period 829,220 3.80 4.02 $1,250,000
Summary of common stock purchase warrants outstanding	A summary of the status of shares of Common Stock which can be purchased underlying the warrants outstanding at June 30, 2019 is presented below: Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period 5,838,122 $ 1.96 3.89 Granted — — — Exercised (4,400,000 ) 1.30 — Cancelled/Expired — — — Outstanding at end of period 1,438,122 $ 1.42 3.00 $4,521,990 Exercisable end of period 1,438,122 $ 1.42 3.00 $4,521,990
Summary of common stock purchase warrants	Equivalent Shares Underlying Warrants Outstanding Equivalent Shares Exercisable Exercise Prices Equivalent Shares Weight Average Remaining Contractual Life (years) Weight Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.30 1,413,122 3.02 $ 1.30 1,413,122 $ 1.30 $ 8.00 25,000 1.63 $ 8.00 25,000 $ 8.00 Total 1,438,122 3.00 $ 1.42 1,438,122 $ 1.42
Summary of restricted stock units outstanding	A summary of the status of Restricted Stock Units outstanding at June 30, 2019 is presented below: Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period $ — $ — $ — $ — Granted 15,000 6.15 2.94 $ — Exercised — — — Cancelled/Expired — — — Outstanding at end of period 15,000 $ 6.15 2.94 $ — Exercisable end of period — $ — — $ —
Summary of restricted stock units activity	Restricted Stock Units Outstanding Restricted Stock Units Exercisable Grant Price Stock Units Weight Average Remaining Contractual Life (years) Weight Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 6.15 15,000 2.94 $ 6.15 — $ — Total 15,000 2.94 $ 6.15 — $ —

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Jun. 30, 2019USD ($)
Fair Value, Inputs, Level 1 [Member]
Contingent Consideration Liability
Fair Value, Inputs, Level 2 [Member]
Contingent Consideration Liability
Fair Value, Inputs, Level 3 [Member]
Contingent Consideration Liability	$ 5,667,000

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details 1)	12 Months Ended
	Jun. 30, 2019USD ($)
Accounting Policies [Abstract]
Balance at beginning	$ 22,891,000
Contingent Shares issued pursuant to the Acquisition Agreement	(24,297,579)
Fair value adjustment	7,073,579
Balance at end	$ 5,667,000

SUMMARY OF SIGNIFICANT ACCOUN_6

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	Feb. 16, 2018	Apr. 01, 2001	Aug. 28, 2018	Jun. 30, 2019	Jun. 30, 2018	May 19, 2017
Ownership percentage of subsidiary		100.00%
Cash held in financial institutions				$ 12,282,224	$ 15,600,865
Property plant and equipment estimated useful lives, Description				Depreciation is computed for financial statement purposes on a straight-line basis over the estimated useful lives of the assets which range from four to ten years (See Note 4).
Research and development expense				$ 2,498,107	$ 616,961
Share exchange agreement, shares issued to parent company		185,053		92,237	129,596
Common Stock outstanding				45,273,924	36,163,924
Potential dilutive shares				4,393,005	12,976,244
Amortized the patents on a straight line basis over the estimated useful life				20 years
Escrow Shares remaining				92,237
Stock issued in exchange for services,Value			$ 40,000	$ 40,000	$ 105,000
Stock issued in exchange for services,Shares			10,000
Common Stock
Stock issued in exchange for services,Value				$ 1	$ 2
Stock issued in exchange for services,Shares				10,000	18,750
Employees And Consultants [Member]
Non-cash compensation				$ 2,124,967	$ 257,937
Agreement and Plan of Merger (the "Acquisition Agreement") [Member] | Enochian Biopharma Inc. and Weird Science LLC [Member]
Shares issued on business combination	18,081,962
Common shares contingently issuable				1,938,122	6,488,122
Enochian Biopharma Inc. [Member]
Ownership percentage of subsidiary						100.00%

REVISION OF FINANCIAL STATEME_3

REVISION OF FINANCIAL STATEMENTS (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Definite life intangible assets, net	$ 93,299	$ 111,489
Indefinite life intangible assets	154,824,000	154,824,000
Total Assets	179,877,353	182,502,456
Depreciation & Amortization	71,709	18,484
Total Operating Expense	10,990,032	5,329,329
Loss Before Income Taxes		(6,423,551)
Net Income (Loss)	$ (18,016,480)	$ (6,311,835)
Basic & Diluted Loss per Share	$ (0.48)	$ (0.29)
Other Comprehensive Income		$ (6,458,988)
Accumulated Deficit	$ (52,771,840)	(34,755,360)
Previously Reported [Member]
Definite life intangible assets, net		111,489
Indefinite life intangible assets		151,983,970
Total Assets		179,662,426
Depreciation & Amortization		2,858,514
Total Operating Expense		8,169,359
Loss Before Income Taxes		(9,263,581)
Net Income (Loss)		$ (9,151,865)
Basic & Diluted Loss per Share		$ (0.42)
Other Comprehensive Income		$ (9,299,018)
Accumulated Deficit		(37,595,390)
Restatement Adjustment [Member]
Indefinite life intangible assets		2,840,030
Total Assets		2,840,030
Depreciation & Amortization		(2,840,030)
Total Operating Expense		(2,840,030)
Loss Before Income Taxes		(2,840,030)
Net Income (Loss)		$ (2,840,030)
Basic & Diluted Loss per Share		$ (0.13)
Other Comprehensive Income		$ (2,840,030)
Accumulated Deficit		$ (2,840,030)

ACQUISITION OF ENOCHIAN BIOSC_3

ACQUISITION OF ENOCHIAN BIOSCIENCES (Details) - Enochian Biopharma Inc. [Member]	Jan. 12, 2019USD ($)
Shares of Common Stock	$ 144,656,000
Contingent Consideration	21,516,000
Cash Consideration	297,000
Total Consideration	$ 166,469,000

ACQUISITION OF ENOCHIAN BIOSC_4

ACQUISITION OF ENOCHIAN BIOSCIENCES (Details 1) - Enochian Biopharma Inc. [Member] - $ / shares	1 Months Ended	12 Months Ended
	Feb. 18, 2019	Jun. 30, 2019	Jun. 30, 2018
Stock Price	$ 8	$ 4.50	$ 8
Minimum [Member]
Exercise Prices	$ 1.30	$ 1.30	$ 1.30
Term	1 year 6 months 18 days	6 months 18 days	1 year 9 months 18 days
Risk Free Rate	2.43%	2.46%	2.17%
Maximum [Member]
Exercise Prices	$ 2	$ 2	$ 2
Term	4 years 18 days	3 years 18 days	4 years 3 months 19 days
Risk Free Rate	2.54%	2.57%	2.54%

ACQUISITION OF ENOCHIAN BIOSC_5

ACQUISITION OF ENOCHIAN BIOSCIENCES (Details 2) - Enochian Biopharma Inc. and Weird Science LLC [Member]	Feb. 16, 2019USD ($)
Cash and cash equivalents	$ 2,000
Other current assets	3,000
IPR&D intangible asset	154,824,000
Other intangible assets	11,640,000
Total Consideration	$ 166,469,000

ACQUISITION OF ENOCHIAN BIOSC_6

ACQUISITION OF ENOCHIAN BIOSCIENCES (Details Narrative) - USD ($)	Feb. 16, 2018	Jun. 30, 2018	Jun. 30, 2019	Feb. 16, 2019	Jan. 12, 2019
Contingently issuable			1,938,122
Acquisition-related costs		$ 2,091,401
Enochian Biopharma Inc. [Member]
Cash					$ 297,000
Enochian Biopharma Inc. and Weird Science LLC [Member]
Cash				$ 2,000
Enochian Biopharma Inc. and Weird Science LLC [Member] | Agreement and Plan of Merger (the "Acquisition Agreement") [Member]
Shares issued on business combination	18,081,962
Issuance of additional common stock	6,488,122

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Line Items]
Total	$ 746,669	$ 261,174
Less Accumulated Depreciation	(59,152)	(233,772)
PROPERTY AND EQUIPMENT, Net accumulated Depreciation	687,517	27,402
Lab equipment and instruments [Member]
Property, Plant and Equipment [Line Items]
Total	$ 479,145	202,197
Lab equipment and instruments [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful Life	4 years
Lab equipment and instruments [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful Life	7 years
Leasehold improvements [Member]
Property, Plant and Equipment [Line Items]
Useful Life	10 years
Total	$ 194,788	0
Furniture fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 72,736	$ 58,977
Furniture fixtures and equipment [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful Life	4 years
Furniture fixtures and equipment [Member] | Maximum [Member]
Property, Plant and Equipment [Line Items]
Useful Life	7 years

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 56,555	$ 2,597

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Useful Life	20 years
Definite-life intangible assets	$ 93,299	$ 111,489
Period Change	(15,154)
Effect of Currency Translation	(3,036)
Indefinite Life Intangible Assets	166,464,000	166,464,000
Accumulated Amortization [Member]
Accumulated Amortization	(209,072)	(199,479)
Period Change	(15,154)
Effect of Currency Translation	$ 5,561
Patents [Member]
Useful Life	20 years
Definite-life intangible assets	$ 302,371	310,968
Period Change	0
Effect of Currency Translation	(8,597)
Licensing Agreements [Member]
Indefinite Life Intangible Assets	154,824,000	154,824,000
Goodwill [Member]
Indefinite Life Intangible Assets	11,640,000	11,640,000
Total [Member]
Indefinite Life Intangible Assets	$ 166,464,000	$ 166,464,000

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details 1) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Schedule of expected future amortization expense
2020	$ 15,154
2021	15,154
2022	15,154
2023	15,154
Thereafter	32,683
Definite-life intangible assets, net	$ 93,299	$ 111,489

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Goodwill and Intangible Assets Disclosure [Abstract]
Definite-life intangible assets	$ 93,299	$ 111,489
Amortization expense	$ 15,154	$ 18,484

LEASES (Details)

LEASES (Details)	Jun. 30, 2019USD ($)
Leases [Abstract]
2020	$ 328,490
2021	338,345
2022	348,495
2023	298,305
2024	246,004
Thereafter	1,106,435
Total	$ 2,666,074

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Nov. 13, 2017	Jun. 19, 2018	Jun. 30, 2019	Jun. 30, 2018
Leases [Abstract]
Rental payments for operating leases			$ 395,528	$ 15,685
Lease premises, description	On November 13, 2017, the Registrant entered into a Lease Agreement for a term of five years and two months from November 1, 2017 with Plaza Medical Office Building, LLC, pursuant to which the Registrant agreed to lease approximately 2,325 rentable square feet (the “Plaza Lease”). The base rent for the Plaza Lease increases by 3% each year, and ranges from approximately $8,719 per month for the first year to $10,107 per month for the two months of the sixth year. The equalized monthly lease payment for the term of the lease is $8,124. The Registrant is entitled to $70,800 in tenant improvement allowance in the form of free rent applied over 10 months in equal installments beginning in January 2018.	On June 19, 2018, the Registrant entered into a Lease Agreement for a term of ten years from September 1, 2018 with Century City Medical Plaza Land Co., Inc., pursuant to which the Company agreed to lease approximately 2,453 rentable square feet (the “Century Lease”). On February 20, 2019, the Registrant entered into an Addendum to the original Lease Agreement with an effective date of December 1, 2019, where it expanded the lease area to include another 1,101 square feet for a total rentable 3,554 square feet. The base rent increases by 3% each year, and ranges from $17,770 per month for the remainder of the first year to $23,186 per month for the tenth year. The Company is entitled to $148,168 in contributions toward tenant improvements.

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Jun. 30, 2019	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Excess of Tax over book depreciation Fixed assets	$ (13,985)	$ (19,065)
Excess of Tax over book depreciation Patents	3,017	3,879
Stock/options Compensation	454,643
Depreciation and amortization	11,876
Net Operating Loss Carryforward	4,454,946	1,138,005
Valuation Allowance	(4,910,497)	(1,122,819)
Total Deferred Tax Asset (Liabilities)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Income Tax Disclosure [Abstract]
Computed tax at expected statutory rate	$ (3,783,461)	$ (1,131,612)
Non-US income taxed at different rates		(10,863)
Non-deductible expenses / other items		218,055
Valuation allowance	3,783,461	812,704
Income Tax Expense		$ (111,716)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Current Tax Expense
Danish Income Tax (Benefit)		$ (111,716)
Total Current Tax Expense (Benefit)		(111,716)
Deferred Income Tax Expense (Benefit)
Excess of Tax over Book Depreciation Fixed Assets	(13,985)	(19,065)
Excess of Tax over Book Depreciation Patents	3,017	3,879
Stock/options Compensation	454,643
Depreciation and amortization	11,876
Net Operating Loss Carryforwards	4,454,946	1,138,005
Change in the Valuation allowance	(4,910,497)	(1,122,819)
Total Deferred Tax Expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - United States Tax [Member] - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 20,905,755	$ 5,110,796
Net operating loss carryforwards, expiration period	Dec. 31, 2036
Deferred tax assets	$ 4,454,946	$ 1,138,005

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - Enochian Biosciences [Member]	12 Months Ended
	Jun. 30, 2019
Dividend yield	0.00%
Minimum [Member]
Expected term (in years)	3 years
Volatility	91.86%
Risk free interest rate	2.12%
Maximum [Member]
Expected term (in years)	10 years
Volatility	98.15%
Risk free interest rate	3.23%

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Employee Stock Option [Member] - $ / shares	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices
Options Outstanding, Number Outstanding	1,001,760	690,620
Options Outstanding, Weighted Average Remaining Contractual Life (years)	4 years 11 months 15 days
Options Outstanding, Weighted Average Exercise Price	$ 4.30	$ 2
Options Exercisable, Number Exercisable	829,220
Options Exercisable, Weighted Average Remaining Contractual Life (years)	4 years 7 days
Options Exercisable, Weighted Average Exercise Price	$ 3.80
Exercise Price Range 2.00 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 2
Options Outstanding, Number Outstanding	500,000
Options Outstanding, Weighted Average Remaining Contractual Life (years)	6 months
Options Outstanding, Weighted Average Exercise Price	$ 2
Options Exercisable, Number Exercisable	500,000
Options Exercisable, Weighted Average Remaining Contractual Life (years)	6 months
Options Exercisable, Weighted Average Exercise Price	$ 2
Exercise Price Range 8.00 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 3.95
Options Outstanding, Number Outstanding	69,235
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 1 month 2 days
Options Outstanding, Weighted Average Exercise Price	$ 8
Options Exercisable, Number Exercisable	13,540
Options Exercisable, Weighted Average Exercise Price	$ 8
Exercise Price Range 3.95 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 5.72
Options Outstanding, Number Outstanding	5,063
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 4 months 2 days
Options Outstanding, Weighted Average Exercise Price	$ 3.95
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Exercise Price
Exercise Price Range 5.72 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 5.74
Options Outstanding, Number Outstanding	13,113
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years
Options Outstanding, Weighted Average Exercise Price	$ 5.72
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Remaining Contractual Life (years)	9 years 2 months 23 days
Options Exercisable, Weighted Average Exercise Price
Exercise Price Range 5.74 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 5.80
Options Outstanding, Number Outstanding	15,679
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 3 months 11 days
Options Outstanding, Weighted Average Exercise Price	$ 5.74
Options Exercisable, Number Exercisable	15,679
Options Exercisable, Weighted Average Exercise Price	$ 5.74
Exercise Price Range 5.80 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 6.15
Options Outstanding, Number Outstanding	7,759
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 11 months 8 days
Options Outstanding, Weighted Average Exercise Price	$ 5.80
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Exercise Price
Exercise Price Range 6.15 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 6.25
Options Outstanding, Number Outstanding	60,000
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 8 months 9 days
Options Outstanding, Weighted Average Exercise Price	$ 6.15
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Exercise Price
Exercise Price Range 6.25 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 6.50
Options Outstanding, Number Outstanding	18,346
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 4 months 24 days
Options Outstanding, Weighted Average Exercise Price	$ 6.25
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Remaining Contractual Life (years)	9 years 4 months 24 days
Options Exercisable, Weighted Average Exercise Price
Exercise Price Range 6.50 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 6.95
Options Outstanding, Number Outstanding	300,000
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 9 months 11 days
Options Outstanding, Weighted Average Exercise Price	$ 6.50
Options Exercisable, Number Exercisable	300,000
Options Exercisable, Weighted Average Exercise Price	$ 6.50
Exercise Price Range 6.95 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 7.10
Options Outstanding, Number Outstanding	4,317
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 8 months 2 days
Options Outstanding, Weighted Average Exercise Price	$ 6.95
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Exercise Price
Exercise Price Range 7.10 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 8
Options Outstanding, Number Outstanding	8,248
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 9 months 25 days
Options Outstanding, Weighted Average Exercise Price	$ 7.10
Options Exercisable, Number Exercisable
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 8 months 5 days
Options Exercisable, Weighted Average Exercise Price

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - Employee Stock Option [Member]	12 Months Ended
	Jun. 30, 2019USD ($)$ / sharesshares
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding at beginning of period | shares	690,620
Options Outstanding, Granted | shares	461,140
Options Outstanding, Exercised | shares	(150,000)
Options Outstanding, Forfeited | shares
Options Outstanding, Expired | shares
Options Outstanding at end of period | shares	1,001,760
Vested and expected to vest | shares	829,220
Options Exercisable, Number Exercisable | shares	829,220
Weighted Average Exercise Price, Outstanding at beginning of period | $ / shares	$ 2
Weighted Average Exercise Price, Granted | $ / shares	6.46
Weighted Average Exercise Price, Exercised | $ / shares	2
Weighted Average Exercise Price, Forfeited | $ / shares
Weighted Average Exercise Price, Expired | $ / shares
Weighted Average Exercise Price, Outstanding at end of period | $ / shares	4.30
Weighted Average Exercise Price, Vested and expected to vest | $ / shares	3.80
Weighted Average Exercise Price, Exercisable | $ / shares	$ 3.80
Weighted Average remaining life, Outstanding at beginning of period	2 years
Weighted Average remaining life, Granted	10 years
Weighted Average remaining life, Exercised	6 months
Weighted Average remaining life, Outstanding at end of period	4 years 11 months 15 days
Weighted Average Remaining Life, Vested and expected to vest	4 years 7 days
Weighted Average Remaining Life, Exercisable end of period	4 years 7 days
Weighted Average Intrinsic Value, Outstanding at beginning of period | $	$ 2,275,000
Weighted Average Intrinsic Value, Granted | $
Weighted Average Intrinsic Value, Exercised | $
Weighted average intrinsic value, Forfeited | $
Weighted average intrinsic value, Expired | $
Weighted Average Intrinsic Value, Outstanding at end of period | $	1,252,785
Weighted Average Intrinsic Value, Vested and expected to vest | $	1,250,000
Weighted Average Intrinsic Value, Exercisable end of period | $	$ 1,250,000

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - Common Stock Purchase Warrants [Member] - USD ($)	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Option Indexed to Issuer's Equity [Line Items]
Outstanding at beginning of period	5,838,122
Granted
Exercised	(4,400,000)
Cancelled/Expired
Outstanding at end of period	1,438,122	5,838,122
Exercisable end of period	1,438,122
Weighted average exercise price, Outstanding at beginning of period	$ 1.96
Weighted average exercise price, Granted
Weighted average exercise price, Exercised	1.3
Weighted average exercise price, Expired
Weighted average exercise price, Outstanding at end of period	1.42	$ 1.96
Weighted average exercise price, Exercisable end of period	$ 1.42
Weighted Average remaining life, Outstanding	3 years	3 years 10 months 21 days
Weighted Average remaining life, Exercisable end of period	3 years
Weighted Average Intrinsic Value, Outstanding at end of period	$ 4,521,990
Weighted average Intrinsic Value, Exercisable end of period	$ 4,521,990

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - Warrant [Member]	12 Months Ended
	Jun. 30, 2019$ / sharesshares
Option Indexed to Issuer's Equity [Line Items]
Equivalent Shares Underlying Warrants Outstanding, Equivalent Shares | shares	1,438,122
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Remaining Contractual Life (years)	3 years
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Exercise Price	$ 1.42
Equivalent Shares Exercisable, Number Exercisable | shares	1,438,122
Equivalent Shares Exercisable, Weighted Average Exercise Price	$ 1.42
Exercise Price Range 1.30 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 1.30
Equivalent Shares Underlying Warrants Outstanding, Equivalent Shares | shares	1,413,122
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Remaining Contractual Life (years)	3 years 7 days
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Exercise Price	$ 1.30
Equivalent Shares Exercisable, Number Exercisable | shares	1,413,122
Equivalent Shares Exercisable, Weighted Average Exercise Price	$ 1.30
Exercise Price Range 8.00 [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 8
Equivalent Shares Underlying Warrants Outstanding, Equivalent Shares | shares	25,000
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Remaining Contractual Life (years)	1 year 7 months 17 days
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Exercise Price	$ 8
Equivalent Shares Exercisable, Number Exercisable | shares	25,000
Equivalent Shares Exercisable, Weighted Average Exercise Price	$ 8

STOCKHOLDERS' EQUITY (Details 5

STOCKHOLDERS' EQUITY (Details 5) - Restricted Stock Units (RSUs) [Member]	12 Months Ended
	Jun. 30, 2019USD ($)$ / sharesshares
Outstanding at beginning of period | shares
Granted | shares	15,000
Exercised | shares
Cancelled/Expired | shares
Outstanding at end of period | shares	15,000
Exercisable end of period | shares
Weighted average exercise price, Outstanding at beginning of period | $ / shares
Weighted average exercise price, Granted | $ / shares	6.15
Weighted average exercise price, Exercised | $ / shares
Weighted average exercise price, Expired | $ / shares
Weighted average exercise price, Outstanding at end of period | $ / shares	6.15
Weighted average exercise price, Exercisable end of period | $ / shares
Weighted Average remaining life, Outstanding	2 years 11 months 8 days
Weighted Average remaining life, grant	2 years 11 months 8 days
Weighted Average remaining life, Exercisable end of period	2 years 11 months 8 days
Weighted Average Intrinsic Value, Outstanding at Beginning of period | $
Weighted Average Intrinsic Value, Outstanding at end of period | $
Weighted average Intrinsic Value, Exercisable end of period | $

STOCKHOLDERS' EQUITY (Details 6

STOCKHOLDERS' EQUITY (Details 6) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Jun. 30, 2019	Jun. 30, 2018
Stock Units	15,000
Weighted Average remaining life, Outstanding	2 years 11 months 8 days
Weight Average Exercise Price	$ 6.15
Number Exercisable
Weighted Average Exercise Price
Exercise Price Range 6.15 [Member]
Grant Price	$ 6.15
Stock Units	15,000
Weighted Average remaining life, Outstanding	2 years 11 months 8 days
Weight Average Exercise Price	$ 6.15
Number Exercisable
Weighted Average Exercise Price

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Feb. 16, 2018	Feb. 13, 2018	Jul. 12, 2017	Feb. 06, 2014	Apr. 01, 2001	Jun. 27, 2019	Dec. 27, 2018	Aug. 28, 2018	Nov. 29, 2017	Oct. 31, 2017	Aug. 30, 2017	Sep. 15, 2016	Jun. 30, 2019	Jun. 30, 2018	Dec. 27, 2019	Feb. 16, 2019
Class of Stock [Line Items]
Common stock, shares authorized													100,000,000	100,000,000
Common stock, par value													$ 0.0001	$ 0.0001
Common stock, shares issued													45,273,924	36,163,924
Common stock, shares outstanding													45,273,924	36,163,924
Proceeds of common stock														$ 16,712,715
Common stock price per share	$ 1.60
Offering of common stock, shares	75,188								183,356
Common stock reserved for issuance													92,237	129,596
Share exchange agreement, shares issued to parent company					185,053								92,237	129,596
Warrants granted										900,000
Stock based compensation expense													$ 2,124,967	$ 257,937
Strike price						$ 1.30	$ 1.30						$ 2
Unrecognized compensation cost related to non-vested options													$ 659,868
Non-cash compensation expense													$ 257,937	626,487
Vested warrants shares													1,938,122
Convertible promissory note	$ 120,300								$ 293,370
Grant Warrants exercised													150,000
Grant Warrants remaining													500,000
Stock issued in exchange for services,Value								$ 40,000					$ 40,000	105,000
Stock issued in exchange for services,Shares								10,000
Share Price						$ 1.30		$ 4							$ 1.30
Common stock issued						3,092,307	1,307,693
Proceeds from exercise of warrant						$ 4,019,999	$ 1,700,001						6,020,000
Chief Executive Officer [Member]
Class of Stock [Line Items]
Common stock price per share											$ 1.80
Non-cash compensation expense											$ 112,837
Shares issued for compensation as non-cash compensation											62,687
Warrant [Member]
Class of Stock [Line Items]
Proceeds of common stock	$ 3,295,000
Warrants issued to purchase shares of common stock	2,400,000	25,000
Strike price		$ 8
Warrants term		3 years
Warrant [Member] | Maximum [Member]
Class of Stock [Line Items]
Strike price	$ 2
Warrant [Member] | Minimum [Member]
Class of Stock [Line Items]
Strike price	1.60
Common Stock [Member]
Class of Stock [Line Items]
Common stock price per share		$ 5.60
Non-cash compensation expense		$ 105,000
Shares issued for compensation as non-cash compensation		18,750
Stock issued in exchange for services,Value													$ 1	$ 2
Stock issued in exchange for services,Shares													10,000	18,750
Private Placement [Member]
Class of Stock [Line Items]
Common stock price per share	$ 8		$ 1.30
Offering of common stock, shares	1,677,130		1,231,561
Proceeds from stock offering, net	$ 13,417,040		$ 1,601,029
DanDrit Denmark [Member]
Class of Stock [Line Items]
Common stock, shares issued													37,359
Board of Directors Chairman [Member]
Class of Stock [Line Items]
Common stock price per share												$ 2
Employee Stock Option [Member]
Class of Stock [Line Items]
Offering of common stock, shares												300,000
Options granted and outstanding													461,140
Option Exercisable													829,220
Intrinsic value of stock option													$ 1,252,785
Maturity date												Dec. 31, 2019
Strike price												$ 2
2014 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for issuance				1,206,000
Options granted and outstanding				501,761
Acquisition Agreement [Member]
Class of Stock [Line Items]
Common stock price per share																$ 8
Offering of common stock, shares	18,081,962
Shares issued for compensation as non-cash compensation						14,882,189	9,415,390
Share Price						$ 4.59	$ 7.20
Common stock issued						3,242,307	1,307,693
Agreement and Plan of Merger (the "Acquisition Agreement") [Member] | Enochian Biopharma Inc. and Weird Science LLC [Member]
Class of Stock [Line Items]
Shares issued on business combination	18,081,962
Common shares contingently issuable													1,938,122	6,488,122
Option [Member]
Class of Stock [Line Items]
Share Price						$ 2
Common stock issued						150,000
Proceeds from exercise of option						$ 300,000
Restricted Stock Units (RSUs) [Member]
Class of Stock [Line Items]
Strike price													$ 6.15
Options granted and outstanding													15,000
Stock based compensation expense													$ 90,231

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jul. 14, 2018	Jul. 09, 2018	Feb. 16, 2018	Dec. 29, 2018	Jun. 30, 2019	Jun. 30, 2018
Consulting expenses					$ 148,676	$ 794,166
Common stock reserved for issuance					92,237	129,596
Related party exchange for a promissory note executed	$ 500,000
Common stock issued					45,273,924	36,163,924
Base compensation					$ 2,124,967	$ 63,717
Consulting Agreement [Member]
Consulting agreement, description				On December 29, 2017, the Registrant entered into a consulting agreement with RS Group ApS, a company owned and controlled by 2 directors, for consulting services from October 1, 2017 through March 31, 2018. In consideration for the consulting services in connection with the negotiation and structuring of the acquisition of Enochian Biopharma, the Registrant paid RS Group ApS $367,222.
Carl Sandler [Member] | Consulting Agreement [Member]
Consulting agreement, description			On February 16, 2018, the Registrant entered into a consulting agreement with Carl Sandler, a board member and shareholder of the Registrant (through his holdings in Weird Science) for services related to clinical development and new business opportunities. In consideration for services actually rendered, the Registrant paid $10,000 per month for 6 months. For the year ended June 30, 2018, Carl Sandler was paid $45,000 for consulting services. For the year ended June 30, 2019, the Company paid the remaining $15,000 of the agreement. The agreement with Mr. Sandler terminated pursuant to its terms on August 16, 2018.This amount is included in “Consulting Expenses” in our Condensed Consolidated Statement of Operations (See Note 10).
Consulting expenses			$ 10,000		$ 15,000	$ 45,000
Weird Science [Member] | Consulting Agreement [Member]
Consulting agreement, description			On February 16, 2018, the Registrant entered into a consulting agreement with Weird Science under which Weird Science was to provide ongoing medical services related to the development of the Company’s products for the treatment of HIV and cancer. In consideration for such consulting services, the Company was to pay up to $30,000 per month for the consulting services. On July 9, 2018, the consulting agreement was terminated (See Note 10).
Consulting expenses			$ 30,000
G-Tech[Member] | Consulting Agreement [Member]
Consulting expenses		$ 130,000
DanDrit Denmark [Member]
Common stock issued					37,359
Robert Wolfe [Member] | Employment Agreements [Member]
Base compensation					$ 240,000
Eric Leire [Member] | Chief Executive Officer [Member] | Employment Agreements [Member]
Base compensation					$ 313,775

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	Jul. 09, 2018	Feb. 16, 2018	Dec. 29, 2018	Jun. 30, 2019	Jun. 30, 2018
Related Party Transaction [Line Items]
Consulting expenses				$ 148,676	$ 794,166
Research and development expenses				2,498,107	616,961
Consulting Agreement [Member]
Related Party Transaction [Line Items]
Consulting agreement, description			On December 29, 2017, the Registrant entered into a consulting agreement with RS Group ApS, a company owned and controlled by 2 directors, for consulting services from October 1, 2017 through March 31, 2018. In consideration for the consulting services in connection with the negotiation and structuring of the acquisition of Enochian Biopharma, the Registrant paid RS Group ApS $367,222.
Consulting Agreement [Member] | Carl Sandler [Member]
Related Party Transaction [Line Items]
Consulting agreement, description		On February 16, 2018, the Registrant entered into a consulting agreement with Carl Sandler, a board member and shareholder of the Registrant (through his holdings in Weird Science) for services related to clinical development and new business opportunities. In consideration for services actually rendered, the Registrant paid $10,000 per month for 6 months. For the year ended June 30, 2018, Carl Sandler was paid $45,000 for consulting services. For the year ended June 30, 2019, the Company paid the remaining $15,000 of the agreement. The agreement with Mr. Sandler terminated pursuant to its terms on August 16, 2018.This amount is included in “Consulting Expenses” in our Condensed Consolidated Statement of Operations (See Note 10).
Consulting expenses		$ 10,000		15,000	$ 45,000
Consulting Agreement [Member] | Weird Science [Member]
Related Party Transaction [Line Items]
Consulting agreement, description		On February 16, 2018, the Registrant entered into a consulting agreement with Weird Science under which Weird Science was to provide ongoing medical services related to the development of the Company’s products for the treatment of HIV and cancer. In consideration for such consulting services, the Company was to pay up to $30,000 per month for the consulting services. On July 9, 2018, the consulting agreement was terminated (See Note 10).
Consulting expenses		$ 30,000
Consulting Agreement [Member] | G-Tech[Member]
Related Party Transaction [Line Items]
Consulting expenses	$ 130,000
Research and development expenses				$ 1,500,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)	Jul. 03, 2019	Jun. 27, 2019	Dec. 27, 2018	Jun. 30, 2019	Dec. 27, 2019	Aug. 28, 2018
Subsequent Event [Line Items]
Share Price		$ 1.30			$ 1.30	$ 4
Common stock issued		3,092,307	1,307,693
Strike price		$ 1.30	$ 1.30	$ 2
Acquisition Agreement [Member]
Subsequent Event [Line Items]
Share Price		$ 4.59	$ 7.20
Common stock issued		3,242,307	1,307,693
Shares issued for compensation as non-cash compensation		14,882,189	9,415,390
Subsequent Event [Member]
Subsequent Event [Line Items]
Share Price	$ 2
Common stock issued	500,000
Strike price	$ 2
Proceeds from exercise of option	$ 1,000,000
Subsequent Event [Member] | Acquisition Agreement [Member]
Subsequent Event [Line Items]
Share Price	$ 4.42
Common stock issued	500,000
Shares issued for compensation as non-cash compensation	2,210,000