Renovaro Biosciences (RENB) 10-Q 16 Feb 21 2021 Q2 Quarterly report Financial data

Document and Entity Information

Document and Entity Information - shares	6 Months Ended
	Dec. 31, 2020	Feb. 16, 2021
Document and Entity Information [Abstract]
Entity Registrant Name	Enochian Biosciences Inc
Entity Central Index Key	0001527728
Document Type	10-Q
Document Period End Date	Dec. 31, 2020
Amendment Flag	false
Current Fiscal Year End Date	--06-30
Entity Current Reporting Status	Yes
Entity Filer Category	Non-accelerated Filer
Entity Emerging Growth Company	false
Entity Small Business	true
Entity Shell Company	false
Entity File Number	001-38758
Entity Incorporation, State or Country Code	DE
Entity Interactive Data Current	Yes
Entity Common Stock, Shares Outstanding		47,763,220
Document Fiscal Period Focus	Q2
Document Fiscal Year Focus	2021

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (UNAUDITED) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Current Assets:
Cash	$ 3,425,050	$ 8,696,361
Other receivables		1,982
Prepaid expenses	583,028	242,866
Total Current Assets	4,008,078	8,941,209
Property and equipment, net	735,481	778,118
OTHER ASSETS
Definite life intangible assets, net	76,139	77,323
Indefinite life intangible assets	154,824,000	154,824,000
Goodwill	11,640,000	11,640,000
Deposits and other assets	30,484	137,550
Right of use assets	1,571,248	1,703,859
Total Other Assets	168,141,871	168,382,732
TOTAL ASSETS	172,885,430	178,102,059
CURRENT LIABILITIES:
Accounts payable - trade	188,924	592,877
Accrued Expenses	603,178	470,636
Other short term liabilities	484,786
Current portion of operating lease liabilities	281,727	271,285
Total Current Liabilities	1,558,615	1,334,798
NON-CURRENT LIABILITIES:
Contingent consideration liability	2,069,101	3,182,434
Lease liabilities, non-current	1,388,128	1,531,779
Convertible notes Payable-long term	1,200,000	1,200,000
Notes payable - long term, net of discount	4,728,744	4,580,787
Total Liabilities	10,944,588	11,829,798
Commitments and Contingencies
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, 46,763,220 shares issued and outstanding at December 31, 2020; 46,497,409 shares issued and outstanding at June 30, 2020	4,676	4,650
Additional paid-in capital	231,457,324	230,497,225
Accumulated deficit	(69,518,064)	(64,188,198)
Accumulated other comprehensive loss	(3,094)	(41,416)
Total Stockholders' Equity	161,940,842	166,272,261
TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY	$ 172,885,430	$ 178,102,059

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Dec. 31, 2020	Jun. 30, 2020
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	46,763,220	46,497,409
Common stock, shares outstanding	46,763,220	46,497,409

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Income Statement [Abstract]
Revenues
Cost of Goods Sold
Gross profit (Loss)
Operating Expenses
General and administrative	1,939,988	2,235,348	3,717,911	4,136,160
Research and development	1,334,468	561,468	2,384,844	1,081,660
Depreciation and amortization	30,760	21,667	61,218	43,148
Total Operating Expense	3,305,216	2,818,483	6,163,973	5,260,968
LOSS FROM OPERATIONS	(3,305,216)	(2,818,483)	(6,163,973)	(5,260,968)
Other Income (Expense)
Change in fair value of contingent consideration	493,411	1,082,000	920,811	(860,000)
Interest (expense)	(93,426)		(185,739)
(Loss) gain on currency transactions	(32,289)	(137,448)	(32,289)	149,307
Gain on settlement		135,000		135,000
Interest and other income	3,066	18,400	7,372	32,953
Total Other Income (Expense)	370,762	(1,097,952)	710,155	(542,740)
Loss Before Income Taxes	(2,934,454)	(1,720,531)	(5,453,818)	(5,803,708)
Income Tax Benefit	1,158		123,952
NET LOSS	$ (2,933,296)	$ (1,720,531)	$ (5,329,866)	$ (5,803,708)
BASIC AND DILUTED LOSS PER SHARE	$ (0.06)	$ (0.04)	$ (0.11)	$ (0.13)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	46,660,304	46,275,228	46,632,711	46,258,272

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Statement of Comprehensive Income [Abstract]
Net Loss	$ (2,933,296)	$ (1,720,531)	$ (5,329,866)	$ (5,803,708)
Foreign Currency Translation, Adjustments	9,933	131,291	38,322	(147,365)
Other Comprehensive Loss	$ (2,923,363)	$ (1,589,240)	$ (5,291,544)	$ (5,951,073)

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($)	Common Stock	Additional Paid-In Capital	Accumulated Deficit	Accumulated Other Comprehensive Income	Total
Beginning Balance, Value at Jun. 30, 2019	$ 4,527	$ 225,765,432	$ (52,771,840)	$ 101,818	$ 173,099,937
Beginning Balance, Shares at Jun. 30, 2019	45,273,924
Stock issued pursuant to warrants exercised, Value	$ 50	999,950			1,000,000
Stock issued pursuant to warrants exercised, Shares	500,000
Contingent Share issued pursuant to Acquisition Agreement, Value	$ 50	2,209,950			2,210,000
Contingent Share issued pursuant to Acquisition Agreement, Shares	500,000
Stock-based compensation		234,010			234,010
Foreign Currency Translation Adjustment				(278,656)	(278,656)
Net Loss			(4,083,177)		(4,083,177)
Ending Balance, Value at Sep. 30, 2019	$ 4,627	229,209,342	(56,855,017)	(176,838)	172,182,114
Ending Balance, Shares at Sep. 30, 2019	46,273,924
Stock-based compensation		546,061			546,061
Restricted shares converted to shares for services rendered, Value	$ 3	143,997			144,000
Restricted shares converted to shares for services rendered, Shares	30,000
Foreign Currency Translation Adjustment				131,291	131,291
Net Loss			(1,720,531)		(1,720,531)
Ending Balance, Value at Dec. 31, 2019	$ 4,630	229,899,400	(58,575,548)	(45,547)	171,282,935
Ending Balance, Shares at Dec. 31, 2019	46,303,924
Beginning Balance, Value at Jun. 30, 2020	$ 4,650	230,497,225	(64,188,198)	(41,416)	166,272,261
Beginning Balance, Shares at Jun. 30, 2020	46,497,409
Stock-based compensation		326,156			326,156
Issuance of commitment shares, Value	$ 14	(14)
Issuance of commitment shares, Shares	139,567
Foreign Currency Translation Adjustment				28,389	28,389
Net Loss			$ (2,396,570)		$ (2,396,570)
Ending Balance, Value at Sep. 30, 2020	$ 46,636,976
Ending Balance, Shares at Sep. 30, 2020	4,664	230,823,367	(66,584,768)	(13,027)	164,230,236
Stock issued pursuant to warrants exercised, Value	$ 6	$ 82,050			$ 82,056
Stock issued pursuant to warrants exercised, Shares	63,122
Contingent Share issued pursuant to Acquisition Agreement, Value	$ 6	192,516			192,522
Contingent Share issued pursuant to Acquisition Agreement, Shares	63,122
Stock-based compensation		359,391			359,391
Foreign Currency Translation Adjustment				9,933	9,933
Net Loss			2,933,296		(2,933,296)
Ending Balance, Value at Dec. 31, 2020	$ 4,676	$ 231,457,324	$ (69,518,064)	$ (3,094)	$ 161,940,842
Ending Balance, Shares at Dec. 31, 2020	46,763,220

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019
Statement of Cash Flows [Abstract]
NET LOSS	$ (5,329,866)	$ (5,803,708)
ADJUSTMENT TO RECONCILE NET LOSS TO NET CASH USED IN OPERATING ACTIVITIES:
Depreciation and amortization	61,218	50,726
Change in contingent consideration liability	(920,811)	860,000
Stock Based Compensation Expense	685,547	924,071
ROU assets	132,611	127,611
Amortization of Discount of Notes Payable	147,957
Gain on Settlement for non-trade payable		(135,000)
CHANGES IN ASSETS AND LIABILITIES:
Other Receivables	1,982	17,796
Prepaid Expenses/Deposits	374,154	(241,661)
Accounts Payable	(403,953)	90,731
Accounts Payable -Non-Trade		(100,000)
Accrued Expenses	132,542	(43,114)
Operating Lease Liabilities	(133,209)	(123,313)
NET CASH USED IN OPERATINGACTIVITIES	(5,251,828)	(4,375,861)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(10,721)	(132,321)
NET CASH USED IN INVESTING ACTIVITIES	(10,721)	(132,321)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from exercise of warrants	82,056	1,000,000
Repayment of finance agreement	(122,464)
NET CASH PROVIDED BY FINANCING ACTIVITIES	(40,408)	1,000,000
(Loss) on Currency Translation	31,646	(147,365)
NET CHANGE IN CASH	(5,271,311)	(3,655,547)
CASH, BEGINNING OF PERIOD	8,696,361	12,282,224
CASH, END OF PERIOD	3,425,050	8,626,677
Cash paid during the quarter end for:
Interest	42,635
Income Taxes	37
Non-cash operating, investing and financing Activities:
Contingent Shares issued in connection with Acquisition Agreement	192,522	2,210,000
Finance agreement entered in exchange for prepaid assets	607,250
Right of uses obtained in exchange for operating lease liabilities upon adoption of ASC 842 - Leases		$ 2,054,295

THE BUSINESS AND SUMMARY OF SIG

THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 — THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business– Basis of Presentation- Consolidation Accounting Estimates COVID-19 Our senior management team is monitoring COVID-19’s impact daily and will continue to adjust our operations as necessary. However, the impact of this event on the Company’s results of operations, financial position, and liquidity or capital resources cannot be reasonably estimated at this time. 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 costs 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, 2020, and no impairment is deemed necessary as of December 31, 2020. (See Note 4) Goodwill th We test for goodwill impairment at the reporting unit level, which is one level below the operating segment level. Our detailed impairment testing involves comparing the fair value of each reporting unit to its carrying value, including goodwill. Fair value reflects the price a market participant would be willing to pay in a potential sale of the reporting unit and is based on discounted cash flows or relative market-based approaches. If the fair value exceeds carrying value, then it is concluded that no goodwill impairment has occurred. If the carrying value of the reporting unit exceeds its fair value, a second step is required to measure possible goodwill impairment loss. The second step includes hypothetically valuing the tangible and intangible assets and liabilities of the reporting unit as if the reporting unit had been acquired in a business combination. Then, the implied fair value of the reporting unit’s goodwill is compared to the carrying value of that goodwill. If the carrying value of the reporting unit’s goodwill exceeds the implied fair value of the goodwill, we recognize an impairment loss in an amount equal to the excess, not to exceed the carrying value. The carrying value of goodwill at December 31, 2020, was $11,640,000. We do not believe there is a reasonable likelihood that there will be a material change in the future estimates or assumptions we use to test for impairment losses on goodwill. However, if actual results are not consistent with our estimates or assumptions, we may be exposed to an impairment charge that could be material. Impairment of Long-Lived Assets 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. Leases Rent expense for operating leases is recognized on a straight-line basis, unless the operating lease right of use assets have been impaired, over the reasonably assured lease term based on the total lease payments and is included in operating expense in the consolidated statement of operations. For operating leases that reflect impairment, the Company will recognize the amortization of the operating lease right-of-use assets on a straight-line basis over the remaining lease term with rent expense still included in general and administrative expenses in the unaudited condensed consolidated statements of operations. The Company has elected the practical expedient to not separate lease and non-lease components. The Company’s non-lease components are primarily related to property maintenance, insurance and taxes, which vary based on future outcomes, and thus are recognized in general and administrative expenses when incurred. (See Note 5). Research and Development Expenses Income Taxes Loss Per Share Fair Value of Financial Instruments ● 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. The Company adopted ASU 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurements, Stock Options and Restricted Share Units ASC Topic 718, Compensation - Stock Compensation Stock-Based Compensation - Recent Adopted Accounting Pronouncements The Company adopted ASU 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurements, Other recent accounting pronouncements issued by the FASB do not or are not believed by management to have a material impact on the Company’s present or future financial statements.

FAIR VALUE MEASUREMENT

FAIR VALUE MEASUREMENT	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
FAIR VALUE MEASUREMENT	NOTE 2 — FAIR VALUE MEASUREMENT ● 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. The were no Level 1, 2 or 3 assets, nor any Level 1 or 2 liabilities as of December 31, 2020. Level 3 liabilities held as of December 31, 2020 consisted of a contingent consideration liability related to the February 16, 2018 acquisition of Enochian BioPharma (the “Acquisition”). As consideration for the Acquisition, the stockholders of Enochian Biopharma received (i) 18,081,962 shares of Common Stock, and (ii) the right to receive Contingent Shares pro rata upon the exercise of warrants, which were outstanding at closing. The contingent consideration liability was recorded at fair value of $21,516,000 at the time of acquisition and is subsequently remeasured to fair value at each reporting period. At December 31, 2020, 1,375,000 Contingent Shares are issuable in connection with the Acquisition of Enochian Biopharma. The fair value of the contingent consideration liability is estimated using an option-pricing model. The key inputs to the model are all contractual or observable with the exception being volatility, which is computed, based on the Company’s underlying stock. The key inputs to valuing the contingent consideration liability on the date of acquisition and as of December 31, 2020, include the Company’s stock price on the valuation date of $2.95; the exercise price of the warrants of $1.30, the risk-free rate of .12% the expected volatility of the Company’s Common Stock of 100.2%, the digital call rate 52%, and the 1,375,000 of contingent shares remaining at the end of the period. Fair Value measurements are highly sensitive to changes in these inputs and significant changes in these inputs could result in a significantly higher or lower fair value. 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 Level 3 liability at December 31, 2020, which is recorded on the balance sheet at fair value on a recurring basis. As required, these are classified based on the lowest level of input that is significant to the fair value measurement: Fair Value Measurements at Quoted Prices in Significant Other Significant Other Unobservable (Level 1) (Level 2) (Level 3) Contingent Consideration Liability — — $ 2,069,101 The roll forward of the contingent consideration liability is as follows: Balance June 30, 2020 — — $ 3,182,434 Contingent Shares issued pursuant to the Acquisition Agreement — — $ (192,522 ) Fair value adjustment — — $ (920,811 ) Balance December 31, 2020 — — $ 2,069,101

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	6 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 — PROPERTY AND EQUIPMENT Useful Life December 31, June 30, 2020 Lab Equipment and Instruments 4-7 $ 545,248 $ 534,527 Leasehold Improvements 10 $ 224,629 224,629 Furniture Fixtures and Equipment 4-7 $ 171,975 $ 171,975 Total $ 941,852 $ 931,131 Less Accumulated Depreciation $ (206,371 )) $ (153,013 ) Net Property and Equipment $ 735,481 $ 778,118 Depreciation expense amount to $26,813, and $53,358 for the three and six months ended December 31, 2020 respectively, and $21,667 and $43,148, for the three and six months ended December 31, 2019.

INTANGIBLE ASSETS

INTANGIBLE ASSETS	6 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 —INTANGIBLE ASSETS At December 31, 2020 and June 30, 2020, definite-life intangible assets, net of accumulated amortization, consisted of patents on the Company’s products and processes of $76,139 and $77,323, respectively. The patents are recorded at cost and amortized over twenty years from the date of application. Amortization expense for the three and six months ended December 31, 2020 and 2019 was $3,947 and 7,859, respectively. At December 31, 2020 and 2019, indefinite life intangibles assets consisted of a license agreement classified In-Process Research and Development (“IPR&D”) intangible assets, which are not amortizable until the intangible asset provides economic benefit, and goodwill. At December 31, 2020 and June 30, 2020, definite and indefinite-life intangible assets consisted of the following: Useful Life June 30, Period Change Effect of Currency Translation December 31, Definite Life Intangible Assets Patents 20 Years $ 299,175 $ $ 26,943 $ 326,118 Less Accumulated Amortization $ (221,852 ) $ (7,859 ) $ (20,268 ) (249,979 ) Net Definite-Life Intangible Assets $ 77,323 $ (7,859 ) $ 6,675 $ 76,139 Indefinite Life Intangible Assets License Agreement $ 154,824,000 $ 154,824,000 Goodwill 11,640,000 11,640,000 Total Indefinite Life Intangible Assets $ 166,464,000 $ 166,464,000 Year ending June 30, 2021 $ 7,295 2022 15,154 2023 15,154 2024 15,154 2025 15,154 Thereafter 8,228 Total $ 76,139 During February 2018, the Company acquired a License Agreement (as licensee) to the HIV therapy being developed as ENOB-HV-01 which consists of a perpetual, fully paid-up, royalty-free, sub-licensable, 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 HIV License Agreement is considered, an IPR&D intangible asset it 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, 2020.

LEASES

LEASES	6 Months Ended
	Dec. 31, 2020
Leases [Abstract]
LEASES	NOTE 5 — LEASES Operating Leases 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. 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 first year to $23,186 per month for the tenth year. The equalized monthly lease payment for the term of the lease is $20,050. The Company was entitled to $148,168 in contributions toward tenant improvements. The Company identified and assessed the following significant assumptions in recognizing the right-of-use asset and corresponding liabilities: Expected lease term Incremental borrowing rate Lease and non-lease components Lease expense charged to general and administrative expenses for the three and six months ended amounted to $88,690 and $178,374 December 31, 2020, respectively. Lease expense charged to general and administrative expenses for the three and six months ended amounted to $$89,675 and $182,054 December 31, 2019, respectively Below are the lease commitments for the next 5 years and thereafter: Year Ending June 30 th Lease Expense 2021 $ 170,276 2022 348,495 2023 298,305 2024 246,004 2025 253,384 Thereafter 574,821 Less imputed interest (221,430 ) Total $ 1,669,855

NOTES PAYABLE

NOTES PAYABLE	6 Months Ended
	Dec. 31, 2020
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 — NOTES PAYABLE Convertible Notes Payable On February 6, 2020, the Company issued two Convertible Notes (the “Convertible Notes”) to an existing stockholder of the Company each with a face value amount of $600,000, convertible into shares of the Company’s Common Stock. The outstanding principal amount of the Convertible Notes is due and payable on February 6, 2023. Interest on the Convertible Notes commenced accruing on the date of issuance at six percent (6%) per annum, computed on the basis of twelve 30-day months, and is compounded monthly on the final day of each calendar month based upon the Principal and all accrued and unpaid Interest outstanding as of such compound date. The interest is payable in cash on a semi-annual basis. The holder of the Convertible Notes has the right at any time prior to the date that is twelve months from issuance to convert all or any part of the outstanding and unpaid Principal and all unpaid Interest into shares of the Company’s Common Stock. The conversion price is equal to $12.00 per share of Common Stock. The Company evaluated the Convertible Notes in accordance with ASC 470-20 and identified that they each contain an embedded conversion feature that shall not be bifurcated from the host document (i.e., the Convertible Notes) as they are not deemed to be readily convertible into cash. All proceeds received from the issuance have been recognized as a liability on the balance sheet. The Convertible Notes balance as of December 31, 2020 and June 30, 2020, was $1,200,000. Note Payable On March 30, 2020 (the “Issuance Date”), the Company issued a Promissory Note in the principal amount of $5,000,000 (the “Unsecured Note”) to Paseco APS, a Danish limited company and an existing stockholder of the Company. The principal amount of the Note was originally payable on November 30, 2021 (the “Maturity Date”) and bears interest at a fixed rate of 6% per annum, computed based on the number of days between the Issuance Date and the Maturity Date, which was prepaid by the Company in full on the Issuance Date through the issuance of 188,485 shares of the Company’s Common Stock based on the closing market price on that date for a total value of $501,370. The Company evaluated the Unsecured Note and PIK interest in accordance with ASC 470-Debt and ASC 835-Interest, respectively. Pursuant to ASC 470-20, proceeds received from the issuance are to be recognized at their relative fair value, thus the liability is shown net of the corresponding discount of $493,192, which is the relative fair value of the shares issued for the PIK interest on the closing date using the effective interest method. The discount will be accreted over the life of the Unsecured Note. The Note Payable balance, net of discount at December 31, 2020 is $4,728,744. On February 11, 2021, the Company entered into an amendment to the Unsecured Note in the principal amount of $5,000,000 that will extend the Maturity Date out to November 30, 2022. All other terms of the Unsecured Note remain the same. The change in Maturity Date requires an additional year of interest at the fixed rate of 6% per annum, which was prepaid by the Company in full on the date of the amendment through the issuance of 74,054 shares of the Company’s Common Stock based on the closing market price on that date for a total value of $298,178. Finance Agreement On December 4, 2020, the Company entered into a premium finance agreement (“Agreement”) with a principal amount of $607,250 at 4.99% interest per annum. The repayment of the Agreement will be made in nine equal monthly installments of $62,077. The remaining balance at December 31, 2020 is $484,786. The amount is reflected in other current liabilities. For the three and six months ended December 31, 2020, the Company recorded accrued interest in the amount of $18,181 and $24,181, respectively. For the three and six months ended December 31, 2020, the Company recorded interest expense in the amount of $93,426 and $185,739, respectively. The interest expense includes $73,978 and $147,958 related to the amortization of the discount related to the Unsecured Note, for the three and six months ended December 31, 2020, respectively. These amounts are reflected in accrued expenses and general and administrative expenses.

STOCKHOLDERS' EQUITY

STOCKHOLDERS' EQUITY	6 Months Ended
	Dec. 31, 2020
Stockholders' Equity Note [Abstract]
STOCKHOLDERS' EQUITY	NOTE 7 — STOCKHOLDERS’ EQUITY Preferred Stock Common Stock Voting — Dividends — Liquidation Rights — Purchase Agreement with Lincoln Park Capital On July 8, 2020, we entered into a purchase agreement (the “Purchase Agreement”) with Lincoln Park Capital Fund, LLC (“Lincoln Park”), pursuant to which the Company may sell and issue to Lincoln Park, and Lincoln Park is obligated to purchase, up to $20,000,000 of shares of our Common Stock from time to time from August 1, 2023. Under the Purchase Agreement, we may direct Lincoln Park, at our sole discretion subject to certain conditions, to purchase up to 200,000 shares of Common Stock on any business day (a “Regular Purchase”). The amount of a Regular Purchase may be increased under certain circumstances up to 125,000 shares of Common Stock, provided that Lincoln Park’s committed obligation for Regular Purchases on any business day shall not exceed $1,000,000. In the event we purchase the full amount allowed for a Regular Purchase on any given business day, we may also direct Lincoln Park to purchase additional amounts as accelerated and additional accelerated purchases. The purchase price of shares of Common Stock related to the future funding will be based on the then prevailing market prices of such shares at the time of sales as described in the Purchase Agreement. Our sale of shares of Common Stock to Lincoln Park subsequent to the Amendment Date is limited to 12,016,457 shares of Common Stock, representing 19.99% of the shares of the Common Stock outstanding on the Amendment Date unless (i) stockholder approval is obtained, (ii) the average price of all applicable sales to Lincoln Park under the Purchase Agreement equals or exceeds the lower of (A) the closing price of the Common Stock on the Nasdaq Capital Market immediately preceding the date of the Purchase Agreement or (B) the average of the closing prices on the Nasdaq Capital Market for the five Business Days immediately preceding the date of the Purchase Agreement or (ii) to the extent it would cause Lincoln Park to beneficially own more than 9.99% of the Company’s outstanding shares of Common Stock at any given time. In consideration for entering into the Purchase Agreement, we issued 139,567 shares of Common Stock to Lincoln Park as a commitment fee on July 21, 2020. During the three and six months ended December 31, 2020, we did not sell any shares of Common Stock to Lincoln Park under the Purchase Agreement. Common Stock Issuances — On December 14, 2020, the Registrant issued 63,122 shares of Common Stock valued at the price of $1.30 strike price per share pursuant to the exercise of vested warrants for total proceeds of $82,056. On December 14, 2020, the Registrant issued 63,122 shares of Common Stock valued at the price of $3.05 per share in connection with the acquisition of Enochian Biopharma. This non-cash transaction impacted shareholders’ equity in the amount of $192,522. On December 27, 2019, there were 30,000 restricted share units issued that immediately vested and were converted into shares in exchange for consulting services valued at $144,000. On July 3, 2019, the Registrant issued 500,000 shares of Common Stock valued at the price of $2.00 strike price per share pursuant to the exercise of vested grant warrants for total proceeds of $1.0 million. On July 3, 2019, the Registrant issued 500,000 shares of Common Stock valued at the price of $4.42 per share in connection with the acquisition of Enochian Biopharma. This non-cash transaction impacted shareholders’ equity in the amount of $2.2 million. Acquisition of Enochian Biopharma / Contingently issuable shares — Acquisition of Enochian Denmark — Recognition of Options The Company recognizes compensation costs for stock option awards to employees and directors 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 Expected term (in years) 5.0 – 6.5 Volatility 80.03%-82.34% Risk free interest rate 0.26%-.45% Dividend yield 0% The Company recognized stock-based compensation expense related to the options of $359,391 and $668,482 for the three and six months ended December 31, 2020, respectively. The Company recognized stock-based compensation expense related to the options of $500,562 and $726,828 for the three and six months ended December 31, 2019, respectively. At December 31, 2020, the Company had approximately $651,337 of unrecognized compensation cost related to non-vested options. Plan Options On February 6, 2014, the Board adopted the Company’s 2014 Equity Incentive Plan (the “Plan”), and the Company had reserved 1,206,000 shares of Common Stock for issuance in accordance with the terms of the Plan. On October 30, 2019, the Board approved and on October 31, 2019, the Company’s shareholders adopted the Enochian’s 2019 Equity Incentive Plan (the “2019 Plan”), which replaced the 2014 Plan. The 2019 Plan authorized options to be awarded to not exceed the sum of (1) 6,000,000 new shares of Common Stock, and (2) the number of shares of Common Stock available for the grant of awards as of the effective date under the 2014 Plan that, after the effective date of the 2019 Plan, expires, or is terminated, surrendered, or forfeited for any reason without issuance of shares. The remaining shares of Common Stock available for grant related to the 2014 Plan was of 655,769 as of the effective date, this amount along with the new 6,000,000 shares totals 6,655,769 shares of Common Stock available to grant immediately after the effective date of the 2019 Plan. For the three and six months ended December 31, 2020, the Company granted annual options to purchase 63,435 and 87,631 shares of Common Stock to members of the Board of Directors and Scientific Advisory Board with a one-year vesting period. Options will be exercisable at the market price of the Company’s Common Stock on the date of the grant. For the three and six months ended December 31, 2019, the Company granted annual options of zero and 13,470 to members of the Board of Directors and Scientific Advisory Board with a one-year vesting period pursuant to their contracts. For three and six months ended December 31, 2020, the Company granted options of 9,201 to employees with a three year vesting period. For the three and six months ended December 31, 2019, the Company granted options of 21,999, to employees with a three year vesting period. Options will be exercisable at the market price of the Company’s common stock on the date of grant. The Company granted 20,000 fully vested options to senior employees in pursuant to the 2014 Plan. Options will be exercisable at the market price of the Company’s common stock on the date of the grant. The Company issued 15,000 options with immediate vesting for services with a Black-Sholes value of $27,900 during the three and six months ended December 31, 2020. The Company issued 30,000 restricted units shares with immediate vesting in exchange for consulting services valued at $144,000 for services for the three and six months ended December 31, 2019. To date the Company has granted options under the 2019 Plan (“Plan Options”) to purchase 1,212,275 shares of Common Stock. A summary of the status of the Plan Options and Grant Warrants outstanding at December 31, 2020 is presented below: Options Outstanding Options Exercisable Exercise Price Ranges 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 – 4.50 195,663 9.51 $ 3.09 20,063 9.34 $ 3.16 $ 4.51 – 6.50 482,497 8.12 $ 6.14 432,833 8.07 $ 6.17 6.51 – 8.00 534,116 9.14 $ 7.97 70,575 7.53 $ 7.80 Total $ — 1,212,275 8.79 $ 6.46 523,471 8.05 $ 6.28 A summary of the status of the Plan Options at December 31, 2020 and changes since July 1, 2020 are presented below: Weighted Average Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period 1,105,442 $ 6.78 9.19 $ 107,931 Granted 111,832 $ 3.21 10.0 Exercised — — — — Forfeited — — — Expired (4,999 ) — — — Outstanding at end of period 1,212,275 $ 6.46 8.79 $ 15,950 Vested and expected to vest - Exercisable end of period 523,471 $ 6.28 8.05 $ 900 At December 31, 2020, the Company had 523,471 exercisable Plan Options. The total intrinsic value of options at December 31, 2020 is $15,950. Intrinsic value is measured using the fair market value at the date of exercise (for shares exercised) at December 31, 2020 (for outstanding options), less the applicable exercise price. Common Stock Purchase Warrants A summary of the shares of Common Stock, which can be purchased, related to the underlying the warrants outstanding for the six-month period as of December 31, 2020, is presented below: Weighted Average Weighted Average Shares Exercise Remaining Life Outstanding at beginning of period 1,438,122 $ 1.42 1.99 Granted Exercised (63,122 ) 1.30 1.30 Cancelled/Expired - - - Outstanding at end of period 1,375,000 $ 1.42 1.49 Exercisable end of period 1,375,000 $ 1.42 1.49 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 1,350,000 1.51 $ 1.30 1,350,000 $ 1.30 $ 8.00 25,000 .12 $ 8.00 25,000 $ 8.00 Total 1,375,000 1.49 $ 1.42 1,375,000 $ 1.42 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) The Company recognized stock-based compensation expense related to the RSUs of $7,860 and $17,066 for the three and six months ended December 31, 2020, respectively. The Company recognized stock-based compensation expense related to RSUs of $181,755 and $189,499 for both the three and six months ended December 31, 2019. A summary of the status of Restricted Stock Units outstanding at December 31, 2020 is presented below: Weighted Average Weighted Average Weighted Average Shares Issuance Remaining Life Intrinsic Outstanding at beginning of period 10,000 $ 6.15 .52 $ — Granted - - - — Exercised - - - - Cancelled/Expired - - - — Outstanding at end of period 10,000 6.15 .52 $ — Exercisable end of period — $ — — $ — Restricted Stock Units Outstanding Grant Price Stock Units Weight Average Remaining Contractual Life (years) Weight Average Issuance Price 6.15 10,000 .52 $ 6.15 Total 10,000 .52 $ 6.15

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	6 Months Ended
	Dec. 31, 2020
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 — COMMITMENTS AND CONTINGENCIES Consulting Agreements On July 9, 2018, the Company entered into a consulting agreement with G-Tech Bio, LLC, a California limited liability company (“G-Tech”) to assist the Company with the development of the gene therapy and cell therapy modalities for the prevention, treatment, amelioration of HIV in humans, and with the development of a genetically enhanced Dendritic Cell for use as a wide spectrum platform for various diseases (including but not limited to cancers and infectious diseases) (the “ G-Tech Agreement On January 31, 2020, the Company entered into a Statement of Work & License Agreement (the “HBV License Agreement”) by and among the Company, G Tech Bio, LLC, a California limited liability company (“G Tech”), and G Health Research Foundation, a not for profit entity organized under the laws of California doing business as Seraph Research Institute (“SRI”), whereby the Company acquired a perpetual, sublicensable, exclusive license (the “HBV License”) for a treatment under development (the “Treatment”) aimed to treat Hepatitis B Virus (HBV) infections in accordance with its agreement in principle with G-Tech and SRI. The HBV License Agreement states that in consideration for the HBV License, the Company shall provide cash funding for research costs and equipment and certain other in-kind funding related to the Treatment over a 24 month period, and provides for an up-front payment of $1.2 million within 7 days of January 31, 2020, along with additional payments upon the occurrence of certain benchmarks in the development of the technology set forth in the HBV License Agreement, in each case subject to the terms of the HBV License Agreement. Additionally, the HBV License Agreement provides for cooperation related to the development of intellectual property related to the Treatment and for a 2% royalty to G Tech on any net sales that may occur under the HBV License. On February 6, 2020, the Company paid the $1.2 million aforementioned. The cash funding for research costs and equipment pursuant to the HBV License Agreement consist of monthly payments amounting to $144,500 that cover scientific staffing resources to complete the project as well as periodic payments for materials and equipment needed to complete the project. During the three and six months ended December 31, 2020, the Company paid $433,500 and $867,000 for scientific staffing resources, respectively. During the six months ended December 31. 2020, the Company paid and $400,000 for mouse studies conducted by a collaborating partner. The HBV License Agreement contains customary representations, warranties and covenants of the parties with respect to the development of the Treatment and the HBV License. G Tech and SRI are each controlled by certain members of Weird Science, LLC, a shareholder of the Company. Shares held for non-consenting shareholders – Employment and Service Agreements - Contingencies

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	6 Months Ended
	Dec. 31, 2020
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 — RELATED PARTY TRANSACTIONS On July 9, 2018, the Company entered into a consulting agreement with G-Tech to assist the Company with the development of the gene therapy and autologous and allogenic cell therapy modalities for the prevention, treatment, amelioration of HIV in humans, and with the development of a genetically enhanced Allogenic Dendritic Cell for use as a wide spectrum platform for various diseases (including but not limited to cancers and infectious diseases). (See Note 8) On January 31, 2020, the Company entered into the HBV License Agreement by and among the Company, G Tech and SRI, whereby the Company acquired the HBV License for the Treatment. (See Note 8)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	6 Months Ended
	Dec. 31, 2020
Subsequent Events [Abstract]
SUBSEQUENT EVENT	NOTE 10 — SUBSEQUENT EVENTS On February 11, 2021, the Company entered into an amendment to the Unsecured Note in the principal amount of $5,000,000 that will extend the Maturity Date out to November 30, 2022. All other terms of the Unsecured Note remain the same. The change in Maturity Date requires an additional year of interest at the fixed rate of 6% per annum, which was prepaid by the Company in full on the date of the amendment through the issuance of 74,054 shares of the Company’s Common Stock based on the closing market price on that date for a total value of $298,178. In accordance with ASC 855-10, Company management reviewed all material events through the date of this report.

THE BUSINESS AND SUMMARY OF S_2

THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Business	Business–
Basis of Presentation	Basis of Presentation-
Consolidation	Consolidation
Accounting Estimates	Accounting Estimates
COVID-19	COVID-19 Our senior management team is monitoring COVID-19’s impact daily and will continue to adjust our operations as necessary. However, the impact of this event on the Company’s results of operations, financial position, and liquidity or capital resources cannot be reasonably estimated at this time.
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 costs 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, 2020, and no impairment is deemed necessary as of December 31, 2020. (See Note 4)
Goodwill	Goodwill th We test for goodwill impairment at the reporting unit level, which is one level below the operating segment level. Our detailed impairment testing involves comparing the fair value of each reporting unit to its carrying value, including goodwill. Fair value reflects the price a market participant would be willing to pay in a potential sale of the reporting unit and is based on discounted cash flows or relative market-based approaches. If the fair value exceeds carrying value, then it is concluded that no goodwill impairment has occurred. If the carrying value of the reporting unit exceeds its fair value, a second step is required to measure possible goodwill impairment loss. The second step includes hypothetically valuing the tangible and intangible assets and liabilities of the reporting unit as if the reporting unit had been acquired in a business combination. Then, the implied fair value of the reporting unit’s goodwill is compared to the carrying value of that goodwill. If the carrying value of the reporting unit’s goodwill exceeds the implied fair value of the goodwill, we recognize an impairment loss in an amount equal to the excess, not to exceed the carrying value. The carrying value of goodwill at December 31, 2020, was $11,640,000. We do not believe there is a reasonable likelihood that there will be a material change in the future estimates or assumptions we use to test for impairment losses on goodwill. However, if actual results are not consistent with our estimates or assumptions, we may be exposed to an impairment charge that could be material.
Impairment of Long-Lived Assets	Impairment of Long-Lived Assets 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.
Leases	Leases Rent expense for operating leases is recognized on a straight-line basis, unless the operating lease right of use assets have been impaired, over the reasonably assured lease term based on the total lease payments and is included in operating expense in the consolidated statement of operations. For operating leases that reflect impairment, the Company will recognize the amortization of the operating lease right-of-use assets on a straight-line basis over the remaining lease term with rent expense still included in general and administrative expenses in the unaudited condensed consolidated statements of operations. The Company has elected the practical expedient to not separate lease and non-lease components. The Company’s non-lease components are primarily related to property maintenance, insurance and taxes, which vary based on future outcomes, and thus are recognized in general and administrative expenses when incurred. (See Note 5).
Research and Development Expenses	Research and Development Expenses
Income Taxes	Income Taxes
Loss Per Share	Loss Per Share
Fair Value of Financial Instruments	Fair Value of Financial Instruments ● 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. The Company adopted ASU 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurements,
Stock Options and Restricted Share Units	Stock Options and Restricted Share Units ASC Topic 718, Compensation - Stock Compensation
Stock-Based Compensation	Stock-Based Compensation -
Recent Adopted Accounting Pronouncements	Recent Adopted Accounting Pronouncements The Company adopted ASU 2018-13, Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurements, Other recent accounting pronouncements issued by the FASB do not or are not believed by management to have a material impact on the Company’s present or future financial statements.

FAIR VALUE MEASUREMENT (Tables)

FAIR VALUE MEASUREMENT (Tables)	6 Months Ended
	Dec. 31, 2020
Accounting Policies [Abstract]
Summary of significant to the fair value measurement	The following table sets forth the Level 3 liability at December 31, 2020, which is recorded on the balance sheet at fair value on a recurring basis. As required, these are classified based on the lowest level of input that is significant to the fair value measurement: Fair Value Measurements at Quoted Prices in Significant Other Significant Other Unobservable (Level 1) (Level 2) (Level 3) Contingent Consideration Liability — — $ 2,069,101 The roll forward of the contingent consideration liability is as follows: Balance June 30, 2020 — — $ 3,182,434 Contingent Shares issued pursuant to the Acquisition Agreement — — $ (192,522 ) Fair value adjustment — — $ (920,811 ) Balance December 31, 2020 — — $ 2,069,101

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	6 Months Ended
	Dec. 31, 2020
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Useful Life December 31, June 30, 2020 Lab Equipment and Instruments 4-7 $ 545,248 $ 534,527 Leasehold Improvements 10 $ 224,629 224,629 Furniture Fixtures and Equipment 4-7 $ 171,975 $ 171,975 Total $ 941,852 $ 931,131 Less Accumulated Depreciation $ (206,371 )) $ (153,013 ) Net Property and Equipment $ 735,481 $ 778,118

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	6 Months Ended
	Dec. 31, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of life intangible assets	At December 31, 2020 and June 30, 2020, definite and indefinite-life intangible assets consisted of the following: Useful Life June 30, Period Change Effect of Currency Translation December 31, Definite Life Intangible Assets Patents 20 Years $ 299,175 $ $ 26,943 $ 326,118 Less Accumulated Amortization $ (221,852 ) $ (7,859 ) $ (20,268 ) (249,979 ) Net Definite-Life Intangible Assets $ 77,323 $ (7,859 ) $ 6,675 $ 76,139 Indefinite Life Intangible Assets License Agreement $ 154,824,000 $ 154,824,000 Goodwill 11,640,000 11,640,000 Total Indefinite Life Intangible Assets $ 166,464,000 $ 166,464,000
Schedule of expected future amortization expense	Year ending June 30, 2021 $ 7,295 2022 15,154 2023 15,154 2024 15,154 2025 15,154 Thereafter 8,228 Total $ 76,139

LEASES (Tables)

LEASES (Tables)	6 Months Ended
	Dec. 31, 2020
Leases [Abstract]
Lease commitments	Below are the lease commitments for the next 5 years and thereafter: Year Ending June 30 th Lease Expense 2021 $ 170,276 2022 348,495 2023 298,305 2024 246,004 2025 253,384 Thereafter 574,821 Less imputed interest (221,430 ) Total $ 1,669,855

STOCKHOLDERS' EQUITY (Tables)

STOCKHOLDERS' EQUITY (Tables)	6 Months Ended
	Dec. 31, 2020
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 Expected term (in years) 5.0 – 6.5 Volatility 80.03%-82.34% Risk free interest rate 0.26%-.45% Dividend yield 0%
Summary of stock options outstanding	A summary of the status of the Plan Options and Grant Warrants outstanding at December 31, 2020 is presented below: Options Outstanding Options Exercisable Exercise Price Ranges 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 – 4.50 195,663 9.51 $ 3.09 20,063 9.34 $ 3.16 $ 4.51 – 6.50 482,497 8.12 $ 6.14 432,833 8.07 $ 6.17 6.51 – 8.00 534,116 9.14 $ 7.97 70,575 7.53 $ 7.80 Total $ — 1,212,275 8.79 $ 6.46 523,471 8.05 $ 6.28
Summary of stock option activity	A summary of the status of the Plan Options at December 31, 2020 and changes since July 1, 2020 are presented below: Weighted Average Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at beginning of period 1,105,442 $ 6.78 9.19 $ 107,931 Granted 111,832 $ 3.21 10.0 Exercised — — — — Forfeited — — — Expired (4,999 ) — — — Outstanding at end of period 1,212,275 $ 6.46 8.79 $ 15,950 Vested and expected to vest - Exercisable end of period 523,471 $ 6.28 8.05 $ 900
Summary of common stock purchase warrants outstanding	A summary of the shares of Common Stock, which can be purchased, related to the underlying the warrants outstanding for the six-month period as of December 31, 2020, is presented below: Weighted Average Weighted Average Shares Exercise Remaining Life Outstanding at beginning of period 1,438,122 $ 1.42 1.99 Granted Exercised (63,122 ) 1.30 1.30 Cancelled/Expired - - - Outstanding at end of period 1,375,000 $ 1.42 1.49 Exercisable end of period 1,375,000 $ 1.42 1.49
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 1,350,000 1.51 $ 1.30 1,350,000 $ 1.30 $ 8.00 25,000 .12 $ 8.00 25,000 $ 8.00 Total 1,375,000 1.49 $ 1.42 1,375,000 $ 1.42
Summary of restricted stock units outstanding	A summary of the status of Restricted Stock Units outstanding at December 31, 2020 is presented below: Weighted Average Weighted Average Weighted Average Shares Issuance Remaining Life Intrinsic Outstanding at beginning of period 10,000 $ 6.15 .52 $ — Granted - - - — Exercised - - - - Cancelled/Expired - - - — Outstanding at end of period 10,000 6.15 .52 $ — Exercisable end of period — $ — — $ —
Summary of restricted stock units activity	Restricted Stock Units Outstanding Grant Price Stock Units Weight Average Remaining Contractual Life (years) Weight Average Issuance Price 6.15 10,000 .52 $ 6.15 Total 10,000 .52 $ 6.15

THE BUSINESS AND SUMMARY OF S_3

THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	1 Months Ended	3 Months Ended		6 Months Ended
	Dec. 27, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Accounting Policies [Abstract]
Cash held in financial institutions		$ 3,173,624		$ 3,173,624		$ 8,444,935
Goodwill		11,640,000		11,640,000		$ 11,640,000
Research and development expense		$ 1,334,468	$ 561,468	$ 2,384,844	$ 1,081,660
Common stock, par value		$ 0.0001		$ 0.0001		$ 0.0001
Anti-dilutive securities excluded from computation od EPS				4,072,275	3,448,473
Stock based compensation expense		$ 359,391	$ 690,061	$ 685,547	$ 924,071
Restricted shares converted to shares for services rendered, Shares	30,000	15,000	30,000	15,000	30,000
Restricted shares converted to shares for services rendered, Value	$ 144,000	$ 27,900	$ 144,000	$ 27,900	$ 144,000

FAIR VALUE MEASUREMENT (Details

FAIR VALUE MEASUREMENT (Details)	6 Months Ended
	Dec. 31, 2020USD ($)
Fair Value, Inputs, Level 1 [Member]
Balance at beginning
Contingent Shares issued pursuant to the Acquisition Agreement
Fair value adjustment
Balance at end
Fair Value, Inputs, Level 2 [Member]
Balance at beginning
Contingent Shares issued pursuant to the Acquisition Agreement
Fair value adjustment
Balance at end
Fair Value, Inputs, Level 3 [Member]
Balance at beginning	3,182,434
Contingent Shares issued pursuant to the Acquisition Agreement	(192,522)
Fair value adjustment	(920,811)
Balance at end	$ 2,069,101

FAIR VALUE MEASUREMENT (Detai_2

FAIR VALUE MEASUREMENT (Details Narrative) - USD ($)	Feb. 16, 2018	Dec. 31, 2020	Jun. 30, 2020
Contingent consideration liability		$ 2,069,101	$ 3,182,434
Acquisition of Enochian Biopharma [Member]
Stock price		$ 2.95
Exercise price of warrants		$ 1.30
Risk-free rate		0.12%
Expected volatility		100.20%
Digital call rate		52.00%
Outstanding contingent shares		1,375,000
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	1,375,000
Contingent consideration liability	$ 21,516,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
Property, Plant and Equipment [Line Items]
Total	$ 941,852	$ 931,131
Less Accumulated Depreciation	(206,371)	(153,013)
PROPERTY AND EQUIPMENT, Net accumulated Depreciation	735,481	778,118
Lab equipment and instruments [Member]
Property, Plant and Equipment [Line Items]
Total	$ 545,248	534,527
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	$ 224,629	224,629
Furniture fixtures and equipment [Member]
Property, Plant and Equipment [Line Items]
Total	$ 171,975	$ 171,975
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 ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 26,813	$ 21,667	$ 53,358	$ 43,148

INTANGIBLE ASSETS (Details)

INTANGIBLE ASSETS (Details) - USD ($)	6 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
Definite-life intangible assets	$ 76,139	$ 77,323
Period Change	(7,859)
Effect of Currency Translation	6,675
Indefinite Life Intangible Assets	$ 166,464,000	166,464,000
Patents [Member]
Useful Life	20 years
Definite-life intangible assets	$ 326,118	299,175
Period Change	0
Effect of Currency Translation	26,943
Accumulated Amortization [Member]
Accumulated Amortization	(249,979)	(221,852)
Period Change	(7,859)
Effect of Currency Translation	(20,268)
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

INTANGIBLE ASSETS (Details 1)

INTANGIBLE ASSETS (Details 1) - USD ($)	Dec. 31, 2020	Jun. 30, 2020
Schedule of expected future amortization expense
2021	$ 7,295
2022	15,154
2023	15,154
2024	15,154
2025	15,154
Thereafter	8,228
Definite-life intangible assets, net	$ 76,139	$ 77,323

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended		6 Months Ended
	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Definite-life intangible assets	$ 76,139		$ 76,139		$ 77,323
Patents [Member]
Definite-life intangible assets	326,118		326,118		$ 299,175
Amortization expense	$ 3,947	$ 7,859	$ 3,947	$ 7,859

LEASES (Details)

LEASES (Details)	Dec. 31, 2020USD ($)
Leases [Abstract]
2021	$ 170,276
2022	348,495
2023	298,305
2024	246,004
2025	253,384
Thereafter	574,821
Less imputed interest	(221,430)
Total	$ 1,669,855

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Nov. 13, 2017	Jun. 19, 2018	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019
Leases [Abstract]
Lease premises, description	On November 13, 2017, Enochian entered into a Lease Agreement for a term of five years and two months from November 1, 2017 (the “Term”) with Plaza Medical Office Building, LLC, a California limited liability company (the “Landlord”), as landlord, pursuant to which the Company agreed to lease from the Landlord approximately 2,325 rentable square feet. The base rent 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.	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. 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 first year to $23,186 per month for the tenth year. The equalized monthly lease payment for the term of the lease is $20,050. The Company was entitled to $148,168 in contributions toward tenant improvements.
Weighted-average remaining term			6 years 15 days		6 years 15 days
Weighted-average discount rate			3.99%		3.99%
Lease expense			$ 88,690	$ 89,675	$ 178,374	$ 182,054

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 04, 2020	Feb. 11, 2021	Dec. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Feb. 06, 2020	Mar. 30, 2020	Jun. 30, 2020
Amortization of the discount				$ 147,957
Other short term liabilities			$ 484,786	484,786
Finance Agreement [Member]
Principal amount	$ 607,250
Interest rate	4.99%
Monthely installement	$ 62,077
Other short term liabilities			484,786	484,786
Convertible Notes Payable [Member]
Principal amount						$ 600,000
Issuance Date						Feb. 6, 2020
Maturity Date						Feb. 6, 2023
Interest rate						6.00%
Conversion price						$ 12
Convertible notes payable			1,200,000	1,200,000				$ 1,200,000
Note Payable [Member]
Principal amount							$ 5,000,000
Issuance Date							Mar. 30, 2020
Maturity Date							Nov. 30, 2021
Interest rate							6.00%
Stock issued for debt conversion, shares							188,485
Stock issued for debt conversion							$ 501,370
Proceeds received from issuance of shares							$ 493,192
Notes payable			4,728,744	4,728,744
Accrued interest			18,181	24,181
Interest expense			93,426	185,739
Amortization of the discount			$ 73,978	$ 147,958
Note Payable [Member] | Subsequent Event [Member]
Principal amount		$ 5,000,000
Issuance Date		Feb. 11, 2021
Maturity Date		Nov. 30, 2022
Interest rate		6.00%
Stock issued for debt conversion, shares		74,054
Stock issued for debt conversion		$ 298,178

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - Enochian Biosciences [Member]	6 Months Ended
	Dec. 31, 2020
Dividend yield	0.00%
Minimum [Member]
Expected term (in years)	5 years
Volatility	80.03%
Risk free interest rate	0.26%
Maximum [Member]
Expected term (in years)	6 years 6 months
Volatility	82.34%
Risk free interest rate	0.45%

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Employee Stock Option [Member] - $ / shares	6 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices
Options Outstanding, Number Outstanding	1,212,275	1,105,442
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 9 months 14 days
Options Outstanding, Weighted Average Exercise Price	$ 6.46	$ 6.78
Options Exercisable, Number Exercisable	523,471
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 18 days
Options Exercisable, Weighted Average Exercise Price	$ 6.28
Exercise Price Range 1 [Member]
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	195,663
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 6 months 3 days
Options Outstanding, Weighted Average Exercise Price	$ 3.09
Options Exercisable, Number Exercisable	20,063
Options Exercisable, Weighted Average Remaining Contractual Life (years)	9 years 4 months 2 days
Options Exercisable, Weighted Average Exercise Price	$ 3.16
Exercise Price Range 1 [Member] | Minimum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	2
Exercise Price Range 1 [Member] | Maximum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 4.50
Exercise Price Range 2 [Member]
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	482,497
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 1 month 13 days
Options Outstanding, Weighted Average Exercise Price	$ 6.14
Options Exercisable, Number Exercisable	432,833
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 26 days
Options Exercisable, Weighted Average Exercise Price	$ 6.17
Exercise Price Range 2 [Member] | Minimum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	4.51
Exercise Price Range 2 [Member] | Maximum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 6.50
Exercise Price Range 3 [Member]
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	534,116
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 1 month 20 days
Options Outstanding, Weighted Average Exercise Price	$ 7.97
Options Exercisable, Number Exercisable	70,575
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years 6 months 10 days
Options Exercisable, Weighted Average Exercise Price	$ 7.80
Exercise Price Range 3 [Member] | Minimum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	6.51
Exercise Price Range 3 [Member] | Maximum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	$ 8

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - Employee Stock Option [Member] - USD ($)	6 Months Ended
	Dec. 31, 2020
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding at beginning of period	1,105,442
Options Outstanding, Granted	111,832
Options Outstanding, Exercised
Options Outstanding, Forfeited
Options Outstanding, Expired	(4,999)
Options Outstanding at end of period	1,212,275
Vested and expected to vest
Options Exercisable, Number Exercisable	523,471
Weighted Average Exercise Price, Outstanding at beginning of period	$ 6.78
Weighted Average Exercise Price, Granted	3.21
Weighted Average Exercise Price, Exercised
Weighted Average Exercise Price, Forfeited
Weighted Average Exercise Price, Expired
Weighted Average Exercise Price, Outstanding at end of period	6.46
Weighted Average Exercise Price, Vested and expected to vest
Weighted Average Exercise Price, Exercisable	$ 6.28
Weighted Average remaining life, Outstanding at beginning of period	9 years 2 months 8 days
Weighted Average remaining life, Granted	10 years
Weighted Average remaining life, Outstanding at end of period	8 years 9 months 14 days
Weighted Average Remaining Life, Exercisable end of period	8 years 18 days
Weighted Average Intrinsic Value, Outstanding at beginning of period	$ 107,931
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	15,950
Weighted Average Intrinsic Value, Vested and expected to vest
Weighted Average Intrinsic Value, Exercisable end of period	$ 900

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - Common Stock Purchase Warrants [Member]	6 Months Ended
	Dec. 31, 2020$ / sharesshares
Option Indexed to Issuer's Equity [Line Items]
Outstanding at beginning of period	1,438,122
Granted
Exercised	(63,122)
Cancelled/Expired
Outstanding at end of period	1,375,000
Exercisable end of period	1,375,000
Weighted average exercise price, Outstanding at beginning of period | $ / shares	$ 1.42
Weighted average exercise price, Exercised | $ / shares	1.30
Weighted average exercise price, Expired | $ / shares
Weighted average exercise price, Outstanding at end of period | $ / shares	1.42
Weighted average exercise price, Exercisable end of period | $ / shares	$ 1.42
Weighted Average remaining life, Outstanding, at beginning of period	1 year 11 months 26 days
Weighted Average remaining life, Exercised	1 year 3 months 19 days
Weighted Average remaining life, Outstanding, at end of period	1 year 5 months 27 days
Weighted Average remaining life, Exercisable at end of period	1 year 5 months 27 days

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - Warrant [Member]	6 Months Ended
	Dec. 31, 2020$ / sharesshares
Option Indexed to Issuer's Equity [Line Items]
Equivalent Shares Underlying Warrants Outstanding, Equivalent Shares | shares	1,375,000
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Remaining Contractual Life (years)	1 year 5 months 27 days
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Exercise Price	$ 1.42
Equivalent Shares Exercisable, Number Exercisable | shares	1,375,000
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	1,350,000
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Remaining Contractual Life (years)	1 year 6 months 3 days
Equivalent Shares Underlying Warrants Outstanding, Weighted Average Exercise Price	$ 1.30
Equivalent Shares Exercisable, Number Exercisable | shares	1,350,000
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 month 13 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) - Employee Stock Option [Member] - USD ($)	6 Months Ended
	Dec. 31, 2020
Outstanding at beginning of period	10,000
Granted
Exercised
Cancelled/Expired
Outstanding at end of period	10,000
Exercisable end of period
Weighted average Issuance price, Outstanding at beginning of period	$ 6.15
Weighted average Issuance price, Granted
Weighted average Issuance price, Exercised
Weighted average Issuance price, Expired
Weighted average Issuance price, Outstanding at end of period	$ 6.15
Weighted average Issuance price, Exercisable end of period
Weighted Average remaining life, Outstanding	6 months 7 days
Weighted Average remaining life, Exercisable end of period	6 months 7 days
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) - Employee Stock Option [Member] - $ / shares	6 Months Ended
	Dec. 31, 2020	Jun. 30, 2020
Stock Units	10,000	10,000
Weighted Average remaining life, Outstanding	6 months 7 days
Weight Average Issuance Price	$ 6.15
Exercise Price Range 6.15 [Member]
Grant Price	$ 6.15
Stock Units	10,000
Weighted Average remaining life, Outstanding	6 months 7 days
Weight Average Issuance Price	$ 6.15

STOCKHOLDERS' EQUITY (Details N

STOCKHOLDERS' EQUITY (Details Narrative) - USD ($)	Dec. 14, 2020	Jul. 08, 2020	Jul. 03, 2019	Feb. 16, 2018	Feb. 06, 2014	Dec. 27, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Class of Stock [Line Items]
Preferred stock, par value							$ 0.0001		$ 0.0001		$ 0.0001
Preferred stock, shares authorized							10,000,000		10,000,000		10,000,000
Preferred stock, shares issued							0		0		0
Preferred stock, shares outstanding							0		0		0
Common stock, shares authorized							100,000,000		100,000,000		100,000,000
Common stock, par value							$ 0.0001		$ 0.0001		$ 0.0001
Common stock, shares issued							46,763,220		46,763,220		46,497,409
Common stock, shares outstanding							46,763,220		46,763,220		46,497,409
Shares price	$ 1.30
Shares issued for business acquisition, value							$ 192,522			$ 2,210,000
Common stock reserved for issuance							17,414		17,414		82,237
Share exchange agreement, shares issued to parent company							63,435		87,631
Stock based compensation expense							$ 359,391	$ 500,562	$ 668,482	726,828
Unrecognized compensation cost related to non-vested options											$ 836,754
Vested warrants shares									1,375,000
Common stock issued	63,122						59,385		64,823
Proceeds from exercise of warrant	$ 82,056								$ 82,056	1,000,000
Contingent Shares issued in connection with Acquisition Agreement									$ 192,522	$ 2,210,000
Restricted shares converted to shares for services rendered, Shares						30,000	15,000	30,000	15,000	30,000
Restricted shares converted to shares for services rendered, Value						$ 144,000	$ 27,900	$ 144,000	$ 27,900	$ 144,000
Board of Directors [Member]
Class of Stock [Line Items]
Options granted and outstanding								0		13,470
Senior Employees [Member]
Class of Stock [Line Items]
Options granted and outstanding										20,000
Employees [Member]
Class of Stock [Line Items]
Options granted and outstanding							9,201	21,999	9,201	21,999
DanDrit Denmark [Member]
Class of Stock [Line Items]
Common stock, shares issued							167,639		167,639
2014 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Common stock reserved for issuance					1,206,000
2019 Equity Incentive Plan [Member]
Class of Stock [Line Items]
Options granted and outstanding									1,212,275
Plan option description					Board approved and on October 31, 2019, the Company’s shareholders adopted the Enochian’s 2019 Equity Incentive Plan (the “2019 Plan”), which replaced the 2014 Plan. The 2019 Plan authorized options to be awarded to not exceed the sum of (1) 6,000,000 new shares of Common Stock, and (2) the number of shares of Common Stock available for the grant of awards as of the effective date under the 2014 Plan that, after the effective date of the 2019 Plan, expires, or is terminated, surrendered, or forfeited for any reason without issuance of shares. The remaining shares of Common Stock available for grant related to the 2014 Plan was of 655,769 as of the effective date, this amount along with the new 6,000,000 shares totals 6,655,769 shares of Common Stock available to grant immediately after the effective date of the 2019 Plan.
Employee Stock Option [Member]
Class of Stock [Line Items]
Shares issued for options exercised
Options granted and outstanding									111,832
Option Exercisable									523,471
Intrinsic value of stock option							$ 15,950		$ 15,950
Stock Option [Member]
Class of Stock [Line Items]
Shares issued for options exercised			500,000
Shares price			$ 2
Proceeds from stock option exercised			$ 1,000,000
Employee Stock Option [Member]
Class of Stock [Line Items]
Shares issued for options exercised
Options granted and outstanding
Stock based compensation expense							$ 7,860	$ 181,755	$ 17,066	$ 189,499
Enochian Biopharma [Member]
Class of Stock [Line Items]
Shares price	$ 3.05
Common stock issued	63,122
Contingent Shares issued in connection with Acquisition Agreement	$ 192,522
Enochian Biosciences [Member]
Class of Stock [Line Items]
Shares issued for business acquisition, shares			500,000
Shares issued price per share			$ 4.42
Shares issued for business acquisition, value			$ 2,200,000
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					1,375,000
Lincoln Park [Member] | Purchase Agreement [Member]
Class of Stock [Line Items]
Maximum limit of shares reserved for sale		$ 20,000,000
Purchase agreement, description		Under the Purchase Agreement, we may direct Lincoln Park, at our sole discretion subject to certain conditions, to purchase up to 200,000 shares of Common Stock on any business day (a “Regular Purchase”). The amount of a Regular Purchase may be increased under certain circumstances up to 125,000 shares of Common Stock, provided that Lincoln Park’s committed obligation for Regular Purchases on any business day shall not exceed $1,000,000.
Shares issued for commitment fee		139,567

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Dec. 14, 2020	Feb. 06, 2020	Jul. 09, 2018	Jan. 31, 2020	Dec. 31, 2020	Dec. 31, 2019	Dec. 31, 2020	Dec. 31, 2019	Jun. 30, 2020
Research and development expenses					$ 1,334,468	$ 561,468	$ 2,384,844	$ 1,081,660
Common stock reserved for issuance					17,414		17,414		82,237
Common stock issued	63,122				59,385		64,823
G-Tech[Member] | License Agreement
Royalty Percentage				2.00%
Payment for license		$ 1,200,000
Consulting Agreement [Member] | G-Tech[Member]
Consulting expenses			$ 130,000
Monthly consulting fee							$ 25,000
Research and development expenses					$ 75,000	$ 375,000	125,000	$ 750,000
Monthly research costs							144,500
Payment for scientific staffing resources					$ 433,500		867,000
Payment for materials							$ 400,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Note Payable [Member] - USD ($)	1 Months Ended	9 Months Ended
	Feb. 11, 2021	Mar. 30, 2020
Principal amount		$ 5,000,000
Maturity Date		Nov. 30, 2021
Interest rate		6.00%
Stock issued for debt conversion, shares		188,485
Stock issued for debt conversion, value		$ 501,370
Subsequent Event [Member]
Principal amount	$ 5,000,000
Maturity Date	Nov. 30, 2022
Interest rate	6.00%
Stock issued for debt conversion, shares	74,054
Stock issued for debt conversion, value	$ 298,178