Renovaro Biosciences (RENB) 10-K 24 Sep 21 2021 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jun. 30, 2021	Sep. 24, 2021	Dec. 31, 2020
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2021
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2021
Current Fiscal Year End Date	--06-30
Entity File Number	000-54478
Entity Registrant Name	ENOCHIAN BIOSCIENCES INC
Entity Central Index Key	0001527728
Entity Tax Identification Number	45-2559340
Entity Incorporation, State or Country Code	DE
Entity Address, Address Line One	2080 Century Park East
Entity Address, Address Line Two	Suite 906
Entity Address, City or Town	Los Angeles
Entity Address, State or Province	CA
Entity Address, Postal Zip Code	90067-2012
City Area Code	(305)
Local Phone Number	918-1980
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	ENOB
Security Exchange Name	NASDAQ
Entity Well-known Seasoned Issuer	No
Entity Voluntary Filers	No
Entity Current Reporting Status	Yes
Entity Interactive Data Current	Yes
Entity Filer Category	Non-accelerated Filer
Entity Small Business	true
Entity Emerging Growth Company	false
Entity Shell Company	false
Entity Public Float			$ 82,506,916
Entity Common Stock, Shares Outstanding		52,219,661
ICFR Auditor Attestation Flag	false

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2021	Jun. 30, 2020
CURRENT ASSETS:
Cash	$ 20,664,410	$ 8,696,361
Other receivables	1,640	1,982
Prepaid expenses	232,943	242,866
Total Current Assets	20,898,993	8,941,209
Property and equipment, net	719,364	778,118
OTHER ASSETS
Definite life intangible assets, net	65,906	77,323
Indefinite life intangible assets	154,824,000	154,824,000
Goodwill	11,640,000	11,640,000
Deposits and other assets	20,984	137,550
Operating lease rights-of-use assets	1,435,978	1,703,859
Total Other Assets	167,986,868	168,382,732
TOTAL ASSETS	189,605,225	178,102,059
CURRENT LIABILITIES:
Accounts payable – trade	320,559	592,877
Accrued expenses	1,182,323	470,636
Other current liabilities	90,602
Current portion of operating lease liabilities	292,409	271,285
Total Current Liabilities	1,885,893	1,334,798
NON-CURRENT LIABILITIES:
Contingent consideration liability	6,037,945	3,182,434
Convertible notes payable	1,200,000	1,200,000
Notes payable, net	4,579,114	4,580,787
Operating lease liabilities, net of current portion	1,239,334	1,531,779
Total Non-Current Liabilities	14,942,286	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, 52,219,661 shares issued and outstanding at June 30, 2021; 46,497,409 shares issued and outstanding at June 30, 2020	5,222	4,650
Additional paid-in capital	265,580,356	230,497,225
Accumulated deficit	(90,911,805)	(64,188,198)
Accumulated other comprehensive (loss)	(10,834)	(41,416)
Total Stockholders’ Equity	174,662,939	166,272,261
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 189,605,225	$ 178,102,059

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2021	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	52,219,661	46,497,409
Common stock, shares outstanding	52,219,661	46,497,409

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Operating Expenses
General and administrative	$ 7,740,130	$ 7,120,835
Research and development	15,538,122	4,694,349
Depreciation and amortization	123,535	108,584
Total Operating Expenses	23,401,787	11,923,768
LOSS FROM OPERATIONS	(23,401,787)	(11,923,768)
Other Income (Expenses)
Change in fair value of contingent consideration	(3,048,033)	274,566
Interest expense	(379,608)	(104,280)
Gain (loss) on currency transactions	(32,634)	146,828
Gain on settlement of debt		140,000
Interest income	13,179	50,296
Total Other Income (Expenses)	(3,447,096)	507,410
Loss Before Income Taxes	(26,848,883)	(11,416,358)
Income Tax Benefit	125,276
NET LOSS	$ (26,723,607)	$ (11,416,358)
BASIC AND DILUTED NET LOSS PER COMMON SHARE	$ (0.57)	$ (0.25)
WEIGHTED AVERAGE NUMBER OF SHARES OF COMMON STOCK OUTSTANDING - BASIC AND DILUTED	47,167,262	46,330,743

CONSOLIDATED STATEMENTS OF OTHE

CONSOLIDATED STATEMENTS OF OTHER COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Statement [Abstract]
Net Loss	$ (26,723,607)	$ (11,416,358)
Other Comprehensive Income (Loss)
Foreign currency translation, net of taxes	30,582	(143,234)
Other Comprehensive Loss	$ (26,693,025)	$ (11,599,592)

CONSOLIDATED STATEMENTS OF STOC

CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	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	$ 50	999,950			1,000,000
Stock issued pursuant to warrants exercised, Shares	500,000
Contingent shares issued pursuant to acquisition agreement	$ 50	2,209,950			2,210,000
Contingent Share issued pursuant to Acquisition Agreement, Shares	500,000
Restricted shares converted to shares for services rendered	$ 3	143,997			144,000
Restricted shares converted to shares for services rendered,shares	30,000
Shares issued in lieu of interest on notes payable	$ 19	493,173			493,192
Shares issued in lieu of interest on notes payable,shares	188,485
Shares issued for fully vested RSUs	$ 1	(1)
Shares issued for fully vested RSUs,shares	5,000
Stock-based Compensation		884,724			884,724
Net Loss			(11,416,358)		(11,416,358)
Foreign currency translation gain				(143,234)	(143,234)
Ending balance, value at Jun. 30, 2020	$ 4,650	230,497,225	(64,188,198)	(41,416)	166,272,261
Ending Balance, Shares at Jun. 30, 2020	46,497,409
Issuance of commitment shares related to LPC purchase agreement	$ 14	(14)
Issuance of commitment shares related to LPC purchase agreement,shares	139,567
Stock issued pursuant to warrants exercised	$ 6	82,050			82,056
Stock issued pursuant to warrants exercised, Shares	63,122
Contingent shares issued pursuant to acquisition agreement	$ 6	192,516			192,522
Contingent Share issued pursuant to Acquisition Agreement, Shares	63,122
Shares issued pursuant to 2021 private placement	$ 128	5,000,672			5,000,800
Shares issued pursuant to 2021 private placement,shares	1,275,719
Shares issued in lieu of interest on $5 million notes payable extension	$ 7	298,171			298,178
Shares issued in lieu of interest on $5 million notes payable extension,shares	74,054
Shares issued pursuant to LPC equity agreement	$ 20	1,221,330			1,221,350
Shares issued pursuant to LPC equity agreement,shares	200,000
Shares issued pursuant to direct offering, net of issuance costs	$ 387	26,843,612			26,843,999
Shares issued pursuant to direct offering, net of issuance costs,shares	3,866,668
Restricted shares converted to shares for services rendered	$ 4	146,996			147,000
Restricted shares converted to shares for services rendered,shares	35,000
Shares issued for fully vested RSUs
Shares issued for fully vested RSUs,shares	5,000
Stock-based Compensation		1,297,798			1,297,798
Net Loss			(26,723,607)		(26,723,607)
Foreign currency translation gain				30,582	30,582
Ending balance, value at Jun. 30, 2021	$ 5,222	$ 265,580,356	$ (90,911,805)	$ (10,834)	$ 174,662,939
Ending Balance, Shares at Jun. 30, 2021	52,219,661

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (26,723,607)	$ (11,416,358)
ADJUSTMENTS TO RECONCILE NET LOSS TO NET CASH USED IN OPERATING ACTIVITIES :
Depreciation and amortization	123,534	108,583
Change in fair value of contingent consideration	3,048,033	(274,566)
Non-cash stock-based compensation expense	1,444,798	1,028,724
Amortization of right-of-use assets	267,881	257,685
Amortization of discount on note payable	296,505	73,979
Gain on settlement of debt		(140,000)
Changes in assets and liabilities:
Other receivables	342	18,812
Prepaid expenses/deposits	733,739	(50,897)
Accounts payable	(272,318)	59,314
Accounts payable non-trade		(100,000)
Other current liabilities	30,004
Operating lease liabilities	(271,321)	(251,231)
Accrued expenses	711,687	226,533
NET CASH USED BY OPERATING ACTIVITIES	(20,610,723)	(10,459,422)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(48,892)	(184,463)
NET CASH USED BY INVESTING ACTIVITIES	(48,892)	(184,463)
CASH FLOWS FROM FINANCING ACTIVITIES:
Proceeds from convertible notes payable		1,200,000
Proceeds from notes payable		5,272,700
Repayments of finance agreement	(546,651)
Repayment of notes payable		(272,700)
Proceeds from exercise of warrants	82,056	1,000,000
Proceeds from 2021 private placement	5,000,800
Proceeds from direct offering, net of issuance costs	26,843,998
Proceeds from LPC equity agreement	1,221,350
NET CASH PROVIDED BY FINANCING ACTIVITIES	32,601,553	7,200,000
Effect of exchange rates on cash	26,111	(141,978)
NET INCREASE (DECREASE) IN CASH	11,968,049	(3,585,863)
CASH, BEGINNING OF PERIOD	8,696,361	12,282,224
CASH, END OF PERIOD	20,664,410	8,696,361
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	89,224
Income Taxes	37
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Contingent Shares issued pursuant to Acquisition Agreement	192,522	2,210,000
Right-of-use assets in exchange for operating lease liabilities upon adoption of ASC 842-Leases		2,054,295
Shares issued in lieu of interest expense on note payable	(298,178)	(493,192)
Finance agreement entered into in exchange for prepaid assets	$ 607,250

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 — SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business Basis of Presentation Consolidation Accounting Estimates Subsidiaries 1,350,000 1,438,122 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 a 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, 2021, there are 17,414 COVID-19 Update The COVID-19 pandemic continues to evolve, and to date has led to the implementation of various mitigation responses, including government-imposed quarantines, travel restrictions and other public health safety measures, as well as leading to reported adverse impacts on healthcare resources, facilities and providers across the United States and in other countries. COVID-19 may cause delays in our research activities. To date, it has not materially affected our operations; however, it has caused delays in the conduct of experiments due to limitations of various organizations, in particular those conducting experiments related to COVID-19. There have also been increases in the cost to conduct animal studies due to staffing and other limitations. The full extent to which the COVID-19 pandemic may impact our business and operations is subject to future developments, which are uncertain and difficult to predict. Further quarantines, shelter-in-place or similar restrictions and other actions taken or imposed by foreign, federal, state and local governments could adversely impact our or our partners’ clinical, research and development, regulatory and manufacturing operations or timelines. We continue to monitor the impact of the COVID-19 pandemic on our business and operations and will seek to adjust our activities as appropriate. In addition, the pandemic could result in significant and prolonged disruption of global financial markets, reducing our ability to access capital, which could in the future negatively affect the financial resources available to us. Functional Currency and Foreign Currency Translation Cash and Cash Equivalents 20,664,410 8,696,361 20,287,212 8,160,271 Property and Equipment Intangible Assets Definite life intangible assets relate to 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 Indefinite life intangible assets include license agreements and goodwill acquired in a business combination. The Company accounts for indefinite life intangible assets in accordance with ASC 350, License agreement costs represent the fair value of the license agreement on the date acquired and are tested annually for impairment. Goodwill Impairment of Goodwill and Indefinite Lived Intangible Assets 154,824,000 11,640,000 For indefinite-lived intangible assets, such as licenses acquired as an IPR&D asset, on an annual basis we determine the fair value of the asset and record an impairment less, if any, for the excess of the carrying value of the asset over its fair value. The fair value analysis performed on the license agreement, and the annual fair value analysis performed on goodwill supported that both indefinite life intangible assets are not impaired as of June 30, 2021 (see Note 3.) 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 are 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 general and administrative expenses in the consolidated statements 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 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 4.) Research and Development Expenses 15,538,122 4,694,349 Income Taxes Loss Per Share 52,219,661 46,497,409 4,011,653 4,091,686 Fair Value of Financial Instruments Fair Value Measurements ● Level 1. Observable inputs such as quoted prices in active markets for identical assets or liabilities; ● Level 2. Inputs, other than 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. There were no assets that use Level 1, 2 or 3 inputs, nor any liabilities that use Level 1 or 2 inputs as of June 30, 2021. Liabilities that use Level 3 inputs held as of June 30, 2021 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 21,516,000 1,350,000 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 June 30, 2021, include the Company’s stock price on the valuation date of $ 4.97 1.30 0.08 79.2 90 Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, accounts receivable, prepaid expenses, accounts payable, accrued expenses, and notes payable approximate their recorded values due to their short-term nature. The following table sets forth the liabilities at June 30, 2021 and 2020, which are recorded on the balance sheet at fair value on a recurring basis by level of input within the fair value hierarchy. As required, these are classified based on the lowest level of input that is significant to the fair value measurement: Summary of significant to the fair value measurement Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Other Significant Other Unobservable Inputs (Level 1) (Level 2) (Level 3) Contingent Consideration Liability at June 30, 2021 $ — $ — $ 6,037,945 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 — — 3,048,033 Balance June 30, 2021 $ — $ — $ 6,037,945 Stock Options and Warrants 1,444,798 1,028,724 Stock-Based Compensation 35,000 147,000 30,000 144,000 Recent Accounting Pronouncements Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurements, New Accounting Pronouncements Not Yet Adopted

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 2 - PROPERTY AND EQUIPMENT Property and equipment consisted of the following at June 30, 2021 and 2020: Summary of property and equipment Useful Life June 30, 2021 June 30, 2020 Lab equipment and instruments 4 7 $ 583,421 $ 534,527 Leasehold improvements 10 224,629 224,629 Furniture, fixtures and equipment 4 7 171,975 171,975 Total 980,025 931,131 Less accumulated depreciation (260,661 ) (153,013 ) Net Property and Equipment $ 719,364 $ 778,118 Depreciation expense amounted to $ 107,647 93,861

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 3 — INTANGIBLE ASSETS AND GOODWILL At June 30, 2021 and 2020, definite-life intangible assets, net of accumulated amortization, consisted of patents on the Company’s products and processes of $ 65,906 77,323 15,888 14,772 At June 30, 2021 and 2020, indefinite life intangible assets consisted of a license agreement 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, 2021 and 2020, definite-life and indefinite-life intangible assets consisted of the following: Schedule of life intangible assets Useful Life June 30, 2020 Period Change Effect of Currency Translation June 30, 2021 Definite Life Intangible Assets Patents 20 $ 299,175 $ — 16,940 $ 316,115 Less Accumulated Amortization (221,852 ) (15,888 ) (12,469 ) (250,209 ) Net Definite-Life Intangible Assets $ 77,323 $ (15,888 ) $ 4,471 $ 65,906 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 Expected future amortization expense is as follows: Schedule of expected future amortization expense Years ended June 30, 2022 $ 15,154 2023 15,154 2024 15,154 2025 15,154 2026 5,290 Thereafter — Total $ 65,906 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, 2021.

LEASES

LEASES	12 Months Ended
	Jun. 30, 2021
Leases
LEASES	NOTE 4 — 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 $7,862. The Registrant was 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. 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 as of the date of the amendment 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 5.65 Incremental borrowing rate 4 Lease and non-lease components For the years ended June 30, 2021, and 2020, the lease expenses charged to general and administrative expenses amounted to $ 339,094 395,528 Below are the lease commitments for the next 5 years: Lease commitments Years Ending June 30 Lease Expense 2022 $ 348,495 2023 298,305 2024 246,004 2025 253,384 2026 260,985 Thereafter 313,836 Less imputed interest (189,266 ) Total $ 1,531,743

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Jun. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 5 — NOTES PAYABLE Convertible Notes Payable- 600,000 0.0001 February 6, 2023 6 The holder of the Convertible Notes had 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 1,200,000 24,181 30,302 72,967 30,302 Note Payable- 5,000,000 November 30, 2021 6 188,485 501,370 493,192 On February 11, 2021, the Company entered into an amendment to the Unsecured Note in the principal amount of $ 5,000,000 November 30, 2022 6 74,054 298,178 296,506 73,979 4,579,114 Finance Agreement 607,250 4.99 62,077 60,598 10,135 As of June 30, 2021 and 2020, the Company recorded a total of $ 24,181 30,302 379,608 104,280

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 6 — INCOME TAXES The Company accounts for income taxes in accordance with FASB ASC Topic 740, Accounting for Income Taxes; which requires the Company to provide a net deferred tax asset or liability equal to the expected future tax benefit or expense of temporary reporting differences between book and tax accounting and any available operating loss or tax credit carryforwards. 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 cannot be determined. As of June 30, 2021 and 2020, the Company had net operating loss carryforwards of approximately $ 51,327,066 29,247,919 13,532,665 6,944,248 The Company files Danish and U.S. income tax returns and these returns are generally no longer subject to tax examinations for years prior to 2008 for the Danish tax returns and 2012 for the U.S. tax returns. The temporary differences, tax credits and carry forwards gave rise to the following deferred tax asset (liabilities) at June 30, 2021 and 2020: Summary of deferred tax asset (liabilities) June 30 2021 2020 Excess of tax over book depreciation of fixed assets $ (6,100 ) $ (17,628 ) Excess of tax over book depreciation of patents 5,449 2,654 Stock/options compensation 1,192,741 761,613 Depreciation and amortization 81,140 44,278 Net Operating Loss Carryforwards 13,536,884 6,944,248 Change in tax rate — 4,218 Valuation allowance (14,810,114 ) (7,739,383 ) Total Deferred Tax Assets (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 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, 2021 and 2020: Summary of reconciliation of income tax expense at federal statutory rate June 30 2021 2020 Computed tax at expected statutory rate $ (7,070,732 ) $ (2,828,885 ) Non-US income taxed at different rates (125,276 ) — Non-deductible expenses / other items — — Valuation allowance 7,070,732 2,828,885 Income Tax Expense (Benefit) $ (125,276 ) $ — The components of income tax expense (benefit) from continuing operations for the year ended June 30, 2021 and 2020 consisted of the following: Summary of components of income tax expense (benefit) from continuing operations June 30, 2021 2020 Current Tax Expense Danish income tax (benefit) $ (125,276 ) $ — Total Current Tax Expense (Benefit) $ (125,276 ) $ — Deferred Income Tax Expense (Benefit) Excess of tax over book depreciation of fixed assets $ (6,100 ) $ (17,628 ) Excess of tax over book depreciation of patents 5,449 2,654 Stock/options compensation 1,192,741 761,613 Depreciation and amortization 81,140 44,278 Net Operating Loss Carryforwards 13,536,884 6,944,248 Change in tax rate — 4,218 Change in the valuation allowance (14,810,114 ) (7,739,383 ) 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, 2021
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 7 — STOCKHOLDERS’ EQUITY Preferred Stock 10,000,000 0.0001 Common Stock 100,000,000 0.0001 52,219,661 46,497,409 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 August 1, 2023 Under the Purchase Agreement, we may direct Lincoln Park, at our sole discretion subject to certain conditions, to purchase up to 200,000 125,000 1,000,000 Our sale of shares of Common Stock to Lincoln Park subsequent to the date of the Purchase Agreement is limited to 12,016,457 shares of Common Stock, representing 19.99% of the shares In consideration for entering into the Purchase Agreement, we issued 139,567 In June 2021, we issued 200,000 1,221,350 Private Placement Pursuant to a private placement offering, the Company issued 1,275,719 5,000,800 Purchase Agreement Pursuant to Registered Direct Offering On June 14, 2021, the Company and certain institutional investors entered into a securities purchase agreement (the “Registered Direct Purchase Agreement”), pursuant to which the Company agreed to sell to such investors an aggregate of 3,866,668 shares of Common Stock, in a registered direct offering, for gross proceeds of approximately $29 million (the “Financing”). The purchase price for each share of Common Stock was $7.50. The Company agreed to pay the Placement Agent an aggregate fee equal to 7.0 2,090,000 66,011 26,843,998 Common Stock Issuances On June 30, 2021, the Company issued 5,000 On June 16, 2021, the Company issued 3,866,668 7.50 26,843,998 2,156,012 On June 14, 2021, the Company issued 150,000 6.79 1,018,500 On June 11, 2021, the Company issued 50,000 4.057 202,850 From March 18, 2021 through June 9, 2021, the Company issued 1,275,719 3.92 5,000,800 On February 18, 2021, there were 35,000 147,000 On February 11, 2021, the Company issued 74,054 298,178 On December 14, 2020, the Company issued 63,122 1.30 82,056 On December 14, 2020, the Company issued 63,122 3.05 192,522 On March 30, 2020, the Company issued 188,485 501,370 5 493,192 On January 9, 2020, the Company issued 5,000 On December 27, 2019, there were 30,000 144,000 On July 3, 2019, the Registrant issued 500,000 2.00 1.0 On July 3, 2019, the Registrant issued 500,000 4.42 2.2 Acquisition of Enochian Biopharma / Contingently issuable shares On February 16, 2018, the acquisition of Enochian Biopharma was completed. As part of the acquisition, the stockholders of Enochian Biopharma received (i) 18,081,962 shares of Common Stock, and (ii) the right to receive Contingent Shares of Common Stock pro rata upon the exercise or conversion of warrants, which were outstanding at closing. As of June 30, 2021, 1,350,000 Acquisition of Enochian Denmark At June 30, 2021 and 2020, the Company maintained a reserve of 17,414 82,237 167,639 59,835 Stock-based Compensation 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. In the year ended June 30, 2021, 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: Summary of weighted-average assumptions used to estimate the fair values of the stock options granted Enochian Biosciences Inc. Expected term (in years) 5.5 6.50 Volatility 79.77 87.77 Risk free interest rate 0.26 0.99 Dividend yield 0 The Company recognized stock-based compensation expense related to all equity instruments of $ 1,444,798 884,724 388,800 Grant Warrants In October of 2017, the Company issued warrants to APE Invest A/S and N.E. Nielsen, and in January 2018, the Registrant issued a warrant to Eric Leire (each a “Grant Warrant” and collectively the “Grant Warrants”) for an aggregate of Grant Warrants to purchase 900,000 500,000 2.00 1,000,000 Plan Options On February 6, 2014, the Board adopted the Company’s 2014 Equity Incentive Plan (the “2014 Plan”), and the Company had reserved 1,206,000 On October 30, 2019, the Board approved and on October 31, 2019, the Company’s stockholders adopted 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, and (2) the number of shares available for the grant of awards as of the effective date under the 2014 Plan plus any options related to awards that expire, are terminated, surrendered, or forfeited for any reason without issuance of shares under the 2014 Plan after the effective date of the 2019 Plan. Pursuant to the 2019 Plan, the Company granted options to purchase 31,700 41,999 3 During the years ended June 30, 2021, and 2020 the Company granted options to purchase 184,509 587,296 1,329,153 The Company issued options to purchase 15,000 27,990 A summary of the Plan Options outstanding at June 30, 2021 is presented below: Summary of stock options outstanding Options Outstanding Options Exercisable Exercise 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 4.50 288,543 9.2 $ 3.24 106,940 8.72 $ 2.98 $ 4.51 6.50 506,495 7.74 $ 6.13 451,999 7.59 $ 6.18 $ 6.51 8.00 534,115 8.64 $ 7.97 534,115 8.64 $ 7.97 Total 1,329,153 8.42 $ 6.24 1,093,053 8.21 $ 6.74 A summary of changes since July 1, 2020 are presented below: Summary of stock option activity Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at July 1, 2020 1,105,442 $ 6.78 9.19 $ 107,931 Granted 231,209 3.65 10.00 — Exercised — — — — Forfeited — — — — Expired (7,499 ) — — — Outstanding at June 30, 2021 1,329,153 $ 6.24 8.42 $ 511,239 Exercisable at June 30, 2021 1,093,053 $ 6.74 8.21 $ 233,670 At June 30, 2021, the Company has 1,093,053 233,670 Common Stock Purchase Warrants A summary of the warrants outstanding at June 30, 2021, and changes in the warrants in the year ended June 30, 2021 are presented below: Summary of common stock purchase warrants outstanding Weighted Average Weighted Average Underlying Shares Exercise Price Remaining Life Outstanding at July 1, 2020 1,438,122 $ 1.42 1.99 Granted — — — Exercised (63,122 ) 1.30 — Cancelled/Expired (25,000 ) — — Outstanding at June 30, 2021 1,350,000 $ 1.30 1.02 Exercisable at June 30, 2021 1,350,000 $ 1.30 1.02 Summary of common stock purchase warrants Outstanding Equivalent Shares Exercisable Exercise Prices Underlying Shares Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.30 1,350,000 1.02 $ 1.30 1,350,000 $ 1.30 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 RSUs of $ 147,000 144,000 5,000 6,209 A summary of Restricted Stock Units outstanding at June 30, 2020 and changes in the RSUs in the year ended June 30, 2021 are presented below: Summary of restricted stock units outstanding Shares Weighted Average Issuance Weighted Average Remaining Life Weighted Average Intrinsic Outstanding at July 1, 2020 10,000 $ 6.15 1.02 $ — Granted 35,000 — — — Exercised (40,000 ) — — — Cancelled/Expired — — — — Outstanding at June 30, 2021 5,000 $ 6.15 .52 $ — Summary of restricted stock units activity Restricted Stock Units Outstanding Shares Weighted Average Remaining Contractual Life (years) Weighted Average Issuance Price 5,000 .52 $ 6.15

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jun. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 — COMMITMENTS AND CONTINGENCIES Consulting Agreement G-Tech Agreement 130,000 25,000 275,000 1,125,000 On January 31, 2020, the Company entered into a Statement of Work and License Agreement (the “HBV License Agreement”) by and among the 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. 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 2 1.2 The cash funding for research costs pursuant to the HBV License Agreement consists of monthly payments amounting to $ 144,500 2,409,000 1,022,000 The License Agreement was entered into pursuant to the existing Framework Agreement between the parties dated November 15, 2019. The License Agreement states that in consideration for the Development License, the Company shall provide cash funding for research costs and equipment and certain other in-kind funding related to the Prevention and Treatment over a 24-month period. Additionally, the License Agreement provides for an up-front payment of $ 10 760,000 The License Agreement provides for cooperation related to the development of intellectual property related to the Prevention and Treatment and for a 3% royalty to G Tech on any net sales that may occur under the License Agreement. As of June 30, 2021, the Company paid the $ 10 760,000 G Tech is controlled by Dr. Serhat Gümrükcü and Anderson Wittekind, shareholders of the Company, and SRI is controlled by Dr. Serhat Gümrükcü. Shares held for non-consenting shareholders – 185,053 59,835 17,414 Service Agreements - The Company had an agreement with Dr. Dybul, the Company’s Executive Vice-Chair, whereby he fulfilled the duties as prescribed by the Company’s bylaws and received annual compensation in the amount of $430,000, plus options to purchase 300,000 shares of Common Stock that vested immediately. Dr. Dybul was given a one-time grant of options to purchase 450,000 shares of Common Stock at a strike price of $8.00 per share on June 11, 2020. As of July 1, 2021, this agreement was terminated upon Dr. Dybul becoming the Company’s full-time CEO (see Note 10.) The Company has a consulting agreement for services of a Senior Medical Advisor for $210,000 per year on a part-time basis. . Contingencies

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jun. 30, 2021
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.) On April 18, 2020 the Company entered into the Flu-CoV License Agreement by and among the Company, G Tech and SRI, whereby the Company acquired the Development License to research, develop, and commercialize certain formulations, which are aimed at preventing and treating pan-coronavirus and pan-influenza, including the SARS-coronavirus that causes COVID-19 and pan-influenza (see Note 8.)

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jun. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 — SUBSEQUENT EVENTS On August 11, 2021, and with an effective date of July 1, 2021, the Company and Dr. Dybul entered into an Employment Agreement, the form of which was approved and recommended by the Board on October 30, 2019 and approved by the stockholders of the Company with a majority of the voting power of all shares of the Company’s capital stock entitled to vote on the matter on October 31, 2019. The material terms of the Employment Agreement are as set forth in the Company’s Information Statement filed with the Commission on November 12, 2019. On August 25, 2021, the Company entered into an ALC Patent License and Research Funding Agreement in the HIV Field (the “ALC License Agreement”) with Dr. Gumrukcu and SRI whereby Dr. Gumrukcu granted the Company an exclusive, worldwide, perpetual, fully paid-up, royalty-free license, with the right to sublicense, his proprietary technology subject to a U.S. patent application, to make, use, offer to sell, sell or import products for use solely for the prevention, treatment, amelioration of or therapy exclusively for HIV in humans, and research and development exclusively relating to HIV in humans; provided Dr. Gumrukcu retained the right to conduct HIV research in the field. Pursuant to the ALC License Agreement, the Company granted a non-exclusive license back to Dr. Gumrukcu and SRI, under any patents or other intellectual property owned or controlled by the Company, to the extent arising from the ALC License, to make, use, offer to sell, sell or import products for use in the diagnosis, prevention, treatment, amelioration or therapy of any (i) HIV Comorbidities and (ii) any other diseases or conditions outside the HIV Field. The Company made an initial payment to SRI of $ 600,000 600,000

SUMMARY OF SIGNIFICANT ACCOUN_2

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Business	Business
Basis of Presentation	Basis of Presentation
Consolidation	Consolidation
Accounting Estimates	Accounting Estimates
Subsidiaries	Subsidiaries 1,350,000 1,438,122 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 a 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, 2021, there are 17,414
COVID-19 Update	COVID-19 Update The COVID-19 pandemic continues to evolve, and to date has led to the implementation of various mitigation responses, including government-imposed quarantines, travel restrictions and other public health safety measures, as well as leading to reported adverse impacts on healthcare resources, facilities and providers across the United States and in other countries. COVID-19 may cause delays in our research activities. To date, it has not materially affected our operations; however, it has caused delays in the conduct of experiments due to limitations of various organizations, in particular those conducting experiments related to COVID-19. There have also been increases in the cost to conduct animal studies due to staffing and other limitations. The full extent to which the COVID-19 pandemic may impact our business and operations is subject to future developments, which are uncertain and difficult to predict. Further quarantines, shelter-in-place or similar restrictions and other actions taken or imposed by foreign, federal, state and local governments could adversely impact our or our partners’ clinical, research and development, regulatory and manufacturing operations or timelines. We continue to monitor the impact of the COVID-19 pandemic on our business and operations and will seek to adjust our activities as appropriate. In addition, the pandemic could result in significant and prolonged disruption of global financial markets, reducing our ability to access capital, which could in the future negatively affect the financial resources available to us.
Functional Currency and Foreign Currency Translation	Functional Currency and Foreign Currency Translation
Cash and Cash Equivalents	Cash and Cash Equivalents 20,664,410 8,696,361 20,287,212 8,160,271
Property and Equipment	Property and Equipment
Intangible Assets	Intangible Assets Definite life intangible assets relate to 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 Indefinite life intangible assets include license agreements and goodwill acquired in a business combination. The Company accounts for indefinite life intangible assets in accordance with ASC 350, License agreement costs represent the fair value of the license agreement on the date acquired and are tested annually for impairment.
Goodwill	Goodwill
Impairment of Goodwill and Indefinite Lived Intangible Assets	Impairment of Goodwill and Indefinite Lived Intangible Assets 154,824,000 11,640,000 For indefinite-lived intangible assets, such as licenses acquired as an IPR&D asset, on an annual basis we determine the fair value of the asset and record an impairment less, if any, for the excess of the carrying value of the asset over its fair value. The fair value analysis performed on the license agreement, and the annual fair value analysis performed on goodwill supported that both indefinite life intangible assets are not impaired as of June 30, 2021 (see Note 3.)
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 are 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 general and administrative expenses in the consolidated statements 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 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 4.)
Research and Development Expenses	Research and Development Expenses 15,538,122 4,694,349
Income Taxes	Income Taxes
Loss Per Share	Loss Per Share 52,219,661 46,497,409 4,011,653 4,091,686
Fair Value of Financial Instruments	Fair Value of Financial Instruments Fair Value Measurements ● Level 1. Observable inputs such as quoted prices in active markets for identical assets or liabilities; ● Level 2. Inputs, other than 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. There were no assets that use Level 1, 2 or 3 inputs, nor any liabilities that use Level 1 or 2 inputs as of June 30, 2021. Liabilities that use Level 3 inputs held as of June 30, 2021 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 21,516,000 1,350,000 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 June 30, 2021, include the Company’s stock price on the valuation date of $ 4.97 1.30 0.08 79.2 90 Unless otherwise disclosed, the fair value of the Company’s financial instruments including cash, accounts receivable, prepaid expenses, accounts payable, accrued expenses, and notes payable approximate their recorded values due to their short-term nature. The following table sets forth the liabilities at June 30, 2021 and 2020, which are recorded on the balance sheet at fair value on a recurring basis by level of input within the fair value hierarchy. As required, these are classified based on the lowest level of input that is significant to the fair value measurement: Summary of significant to the fair value measurement Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Other Significant Other Unobservable Inputs (Level 1) (Level 2) (Level 3) Contingent Consideration Liability at June 30, 2021 $ — $ — $ 6,037,945 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 — — 3,048,033 Balance June 30, 2021 $ — $ — $ 6,037,945
Stock Options and Warrants	Stock Options and Warrants 1,444,798 1,028,724
Stock-Based Compensation	Stock-Based Compensation 35,000 147,000 30,000 144,000
Recent Accounting Pronouncements	Recent Accounting Pronouncements Fair Value Measurement (Topic 820), Disclosure Framework - Changes to the Disclosure Requirements for Fair Value Measurements,
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted

SUMMARY OF SIGNIFICANT ACCOUN_3

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jun. 30, 2021
Accounting Policies [Abstract]
Summary of significant to the fair value measurement	Summary of significant to the fair value measurement Fair Value Measurements at Reporting Date Using Quoted Prices in Significant Other Significant Other Unobservable Inputs (Level 1) (Level 2) (Level 3) Contingent Consideration Liability at June 30, 2021 $ — $ — $ 6,037,945 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 — — 3,048,033 Balance June 30, 2021 $ — $ — $ 6,037,945

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Jun. 30, 2021
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Summary of property and equipment Useful Life June 30, 2021 June 30, 2020 Lab equipment and instruments 4 7 $ 583,421 $ 534,527 Leasehold improvements 10 224,629 224,629 Furniture, fixtures and equipment 4 7 171,975 171,975 Total 980,025 931,131 Less accumulated depreciation (260,661 ) (153,013 ) Net Property and Equipment $ 719,364 $ 778,118

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of life intangible assets	Schedule of life intangible assets Useful Life June 30, 2020 Period Change Effect of Currency Translation June 30, 2021 Definite Life Intangible Assets Patents 20 $ 299,175 $ — 16,940 $ 316,115 Less Accumulated Amortization (221,852 ) (15,888 ) (12,469 ) (250,209 ) Net Definite-Life Intangible Assets $ 77,323 $ (15,888 ) $ 4,471 $ 65,906 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	Schedule of expected future amortization expense Years ended June 30, 2022 $ 15,154 2023 15,154 2024 15,154 2025 15,154 2026 5,290 Thereafter — Total $ 65,906

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Jun. 30, 2021
Leases
Lease commitments	Lease commitments Years Ending June 30 Lease Expense 2022 $ 348,495 2023 298,305 2024 246,004 2025 253,384 2026 260,985 Thereafter 313,836 Less imputed interest (189,266 ) Total $ 1,531,743

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jun. 30, 2021
Income Tax Disclosure [Abstract]
Summary of deferred tax asset (liabilities)	Summary of deferred tax asset (liabilities) June 30 2021 2020 Excess of tax over book depreciation of fixed assets $ (6,100 ) $ (17,628 ) Excess of tax over book depreciation of patents 5,449 2,654 Stock/options compensation 1,192,741 761,613 Depreciation and amortization 81,140 44,278 Net Operating Loss Carryforwards 13,536,884 6,944,248 Change in tax rate — 4,218 Valuation allowance (14,810,114 ) (7,739,383 ) Total Deferred Tax Assets (Liabilities) $ — $ —
Summary of reconciliation of income tax expense at federal statutory rate	Summary of reconciliation of income tax expense at federal statutory rate June 30 2021 2020 Computed tax at expected statutory rate $ (7,070,732 ) $ (2,828,885 ) Non-US income taxed at different rates (125,276 ) — Non-deductible expenses / other items — — Valuation allowance 7,070,732 2,828,885 Income Tax Expense (Benefit) $ (125,276 ) $ —
Summary of components of income tax expense (benefit) from continuing operations	Summary of components of income tax expense (benefit) from continuing operations June 30, 2021 2020 Current Tax Expense Danish income tax (benefit) $ (125,276 ) $ — Total Current Tax Expense (Benefit) $ (125,276 ) $ — Deferred Income Tax Expense (Benefit) Excess of tax over book depreciation of fixed assets $ (6,100 ) $ (17,628 ) Excess of tax over book depreciation of patents 5,449 2,654 Stock/options compensation 1,192,741 761,613 Depreciation and amortization 81,140 44,278 Net Operating Loss Carryforwards 13,536,884 6,944,248 Change in tax rate — 4,218 Change in the valuation allowance (14,810,114 ) (7,739,383 ) Total Deferred Tax Expense $ — $ —

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Jun. 30, 2021
Equity [Abstract]
Summary of weighted-average assumptions used to estimate the fair values of the stock options granted	Summary of weighted-average assumptions used to estimate the fair values of the stock options granted Enochian Biosciences Inc. Expected term (in years) 5.5 6.50 Volatility 79.77 87.77 Risk free interest rate 0.26 0.99 Dividend yield 0
Summary of stock options outstanding	Summary of stock options outstanding Options Outstanding Options Exercisable Exercise 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 4.50 288,543 9.2 $ 3.24 106,940 8.72 $ 2.98 $ 4.51 6.50 506,495 7.74 $ 6.13 451,999 7.59 $ 6.18 $ 6.51 8.00 534,115 8.64 $ 7.97 534,115 8.64 $ 7.97 Total 1,329,153 8.42 $ 6.24 1,093,053 8.21 $ 6.74
Summary of stock option activity	Summary of stock option activity Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at July 1, 2020 1,105,442 $ 6.78 9.19 $ 107,931 Granted 231,209 3.65 10.00 — Exercised — — — — Forfeited — — — — Expired (7,499 ) — — — Outstanding at June 30, 2021 1,329,153 $ 6.24 8.42 $ 511,239 Exercisable at June 30, 2021 1,093,053 $ 6.74 8.21 $ 233,670
Summary of common stock purchase warrants outstanding	Summary of common stock purchase warrants outstanding Weighted Average Weighted Average Underlying Shares Exercise Price Remaining Life Outstanding at July 1, 2020 1,438,122 $ 1.42 1.99 Granted — — — Exercised (63,122 ) 1.30 — Cancelled/Expired (25,000 ) — — Outstanding at June 30, 2021 1,350,000 $ 1.30 1.02 Exercisable at June 30, 2021 1,350,000 $ 1.30 1.02
Summary of common stock purchase warrants	Summary of common stock purchase warrants Outstanding Equivalent Shares Exercisable Exercise Prices Underlying Shares Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.30 1,350,000 1.02 $ 1.30 1,350,000 $ 1.30
Summary of restricted stock units outstanding	Summary of restricted stock units outstanding Shares Weighted Average Issuance Weighted Average Remaining Life Weighted Average Intrinsic Outstanding at July 1, 2020 10,000 $ 6.15 1.02 $ — Granted 35,000 — — — Exercised (40,000 ) — — — Cancelled/Expired — — — — Outstanding at June 30, 2021 5,000 $ 6.15 .52 $ —
Summary of restricted stock units activity	Summary of restricted stock units activity Restricted Stock Units Outstanding Shares Weighted Average Remaining Contractual Life (years) Weighted Average Issuance Price 5,000 .52 $ 6.15

SUMMARY OF SIGNIFICANT ACCOUN_4

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	12 Months Ended
	Jun. 30, 2021USD ($)
Fair Value, Inputs, Level 1 [Member]
Contingent Consideration Liability
Fair value adjustment
Balance at end
Fair Value, Inputs, Level 2 [Member]
Contingent Consideration Liability
Fair value adjustment
Balance at end
Fair Value, Inputs, Level 3 [Member]
Contingent Consideration Liability	6,037,945
Balance at beginning	3,182,434
Contingent Shares issued pursuant to the Acquisition Agreement	(192,522)
Fair value adjustment	3,048,033
Balance at end	$ 6,037,945

SUMMARY OF SIGNIFICANT ACCOUN_5

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Escrow Shares remaining		17,414
Cash balances	$ 20,664,410	$ 8,696,361
Cash held in financial institutions	20,287,212	8,160,271
In-Process Research & Development	154,824,000
Goodwill	11,640,000	11,640,000
Research and development expense	$ 15,538,122	$ 4,694,349
Common Stock outstanding	52,219,661	46,497,409
Potential dilutive shares	4,011,653	4,091,686
Common stock shares issued	18,081,962
Fair value	$ 21,516,000
Contingent shares issuable	1,350,000
Stock price per share	$ 4.97
Warrants exercise price	$ 1.30
Risk-free rate	0.08%
Expected volatility rate	79.20%
Digital call rate	90.00%
Stock-based compensation	$ 1,297,798	$ 884,724
Common Stock [Member]
Stock-based compensation
Stock issued in exchange for services, Shares	35,000	30,000
Stock issued in exchange for services, Value	$ 147,000	$ 144,000
Employee [Member]
Stock-based compensation	$ 1,444,798	$ 1,028,724
Enochian Biopharma Inc. [Member]
Common shares contingently issuable	1,350,000	1,438,122

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Property, Plant and Equipment [Line Items]
Total	$ 980,025	$ 931,131
Less Accumulated Depreciation	(260,661)	(153,013)
Net Property and Equipment	719,364	778,118
Lab Equipment And Instruments [Member]
Property, Plant and Equipment [Line Items]
Total	$ 583,421	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 and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Total	$ 171,975	$ 171,975
Furniture and Fixtures [Member] | Minimum [Member]
Property, Plant and Equipment [Line Items]
Useful Life	4 years
Furniture and Fixtures [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, 2021	Jun. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 107,647	$ 93,861

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Finite-Lived Intangible Assets [Line Items]
Definite-life intangible assets	$ 65,906	$ 77,323
Period Change	(15,888)
Effect of Currency Translation	4,471
Indefinite Life Intangible Assets	$ 166,464,000	166,464,000
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Useful Life	20 years
Definite-life intangible assets	$ 316,115	299,175
Period Change	0
Effect of Currency Translation	16,940
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Period Change	(15,888)
Effect of Currency Translation	(12,469)
Accumulated Amortization	250,209	(221,852)
Accumulated Amortization	(250,209)	221,852
Licensing Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite Life Intangible Assets	154,824,000	154,824,000
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Indefinite Life Intangible Assets	$ 11,640,000	$ 11,640,000

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details 1) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 15,154
2023	15,154
2024	15,154
2025	15,154
2026	5,290
Thereafter
Total	$ 65,906	$ 77,323

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Goodwill and Intangible Assets Disclosure [Abstract]
Definite-life intangible assets	$ 65,906	$ 77,323
Amortization expense	$ 15,888	$ 14,772

LEASES (Details)

LEASES (Details)	Jun. 30, 2021USD ($)
Leases
2022	$ 348,495
2023	298,305
2024	246,004
2025	253,384
2026	260,985
Thereafter	313,836
Less imputed interest	189,266
Total	$ 1,531,743

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Nov. 13, 2018	Jun. 19, 2019	Jun. 30, 2021	Jun. 30, 2020
Leases
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 $7,862. The Registrant was 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. 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 as of the date of the amendment 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			5 years 7 months 24 days
Weighted-average discount rate			4.00%
Lease expense			$ 339,094	$ 395,528

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Feb. 11, 2021	Dec. 04, 2020	Jun. 30, 2021	Jun. 30, 2020	Jun. 16, 2021
Debt Instrument [Line Items]
Stock price					$ 7.50
Maturity date	Nov. 30, 2022
Convertible Notes Payable, Noncurrent			$ 1,200,000
Accrued interest			24,181	$ 30,302
Interest Expense, Other			72,967	30,302
Issuance of common stock			74,054
Unsecured note principal amount	$ 5,000,000	$ 607,250
Interest at the fixed rate	6.00%	4.99%
Market price			298,178
Discount amortization			296,506	73,979
Unsecured note balance, net of discount			4,579,114
Monthly installments		$ 62,077	60,598
Interest expense related to agreement			10,135
interest expense			379,608	$ 104,280
Convertible Notes Payables [Member]
Debt Instrument [Line Items]
Principal amount			$ 600,000
Stock price			$ 0.0001
Maturity date			Feb. 6, 2023
Interest rate			6.00%
Debt Instrument, Convertible, Conversion Price			$ 12
Note Payable [Member]
Debt Instrument [Line Items]
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			$ 501,370
Issuance of common stock			$ 493,192

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Excess of tax over book depreciation of fixed assets	$ (6,100)	$ (17,628)
Excess of tax over book depreciation of patents	5,449	2,654
Stock/options compensation	1,192,741	761,613
Depreciation and amortization	81,140	44,278
Net Operating Loss Carryforwards	13,536,884	6,944,248
Change in tax rate		4,218
Valuation allowance	(14,810,114)	(7,739,383)
Total Deferred Tax Assets (Liabilities)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Income Tax Disclosure [Abstract]
Computed tax at expected statutory rate	$ (7,070,732)	$ (2,828,885)
Non-US income taxed at different rates	(125,276)
Non-deductible expenses / other items
Valuation allowance	7,070,732	2,828,885
Income Tax Expense (Benefit)	$ (125,276)

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Current Tax Expense
Danish income tax (benefit)	$ (125,276)
Total Current Tax Expense (Benefit)	(125,276)
Deferred Income Tax Expense (Benefit)
Excess of tax over book depreciation of fixed assets	(6,100)	(17,628)
Excess of tax over book depreciation of patents	5,449	2,654
Stock/options compensation	1,192,741	761,613
Depreciation and amortization	81,140	44,278
Net Operating Loss Carryforwards	13,536,884	6,944,248
Change in tax rate		4,218
Change in the valuation allowance	(14,810,114)	(7,739,383)
Total Deferred Tax Expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - United States Tax [Member] - USD ($)	Jun. 30, 2021	Jun. 30, 2020
Operating Loss Carryforwards [Line Items]
Net operating loss carryforwards	$ 51,327,066	$ 29,247,919
Deferred tax assets	$ 13,532,665	$ 6,944,248

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details)	12 Months Ended
	Jun. 30, 2021
Volatility	79.20%
Risk free interest rate	0.08%
Enochian Biosciences [Member]
Dividend yield	0.00%
Enochian Biosciences [Member] | Minimum [Member]
Expected term (in years)	5 years 6 months
Volatility	79.77%
Risk free interest rate	0.26%
Enochian Biosciences [Member] | Maximum [Member]
Expected term (in years)	6 years 6 months
Volatility	87.77%
Risk free interest rate	0.99%

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Share-based Payment Arrangement, Option [Member] - $ / shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	1,329,153	1,105,442
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 5 months 1 day
Options Outstanding, Weighted Average Exercise Price	$ 6.24	$ 6.78
Options Exercisable	1,093,053
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 2 months 15 days
Options Exercisable, Weighted Average Exercise Price	$ 6.74
Exercise Price Range 1 [Member]
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	288,543
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 3.24
Options Exercisable	106,940
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 8 months 19 days
Options Exercisable, Weighted Average Exercise Price	$ 2.98
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	506,495
Options Outstanding, Weighted Average Remaining Contractual Life (years)	7 years 8 months 26 days
Options Outstanding, Weighted Average Exercise Price	$ 6.13
Options Exercisable	451,999
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years 7 months 2 days
Options Exercisable, Weighted Average Exercise Price	$ 6.18
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	534,115
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 7 months 20 days
Options Outstanding, Weighted Average Exercise Price	$ 7.97
Options Exercisable	534,115
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 7 months 20 days
Options Exercisable, Weighted Average Exercise Price	$ 7.97
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) - Share-based Payment Arrangement, Option [Member]	12 Months Ended
	Jun. 30, 2021USD ($)$ / sharesshares
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding at beginning of period | shares	1,105,442
Weighted Average Exercise Price, Outstanding at beginning of period | $ / shares	$ 6.78
Weighted Average remaining life, Outstanding at beginning of period	9 years 2 months 8 days
Weighted Average Intrinsic Value, Outstanding at beginning of period | $	$ 107,931
Options Outstanding, Granted | shares	231,209
Weighted Average Exercise Price, Granted | $ / shares	$ 3.65
Weighted Average remaining life, Granted	10 years
Weighted Average Intrinsic Value, Granted | $
Options Outstanding, Exercised | shares
Weighted Average Exercise Price, Exercised | $ / shares
Weighted Average Remaining Life, exercised
Weighted Average Intrinsic Value, Exercised | $
Options Outstanding, Forfeited | shares
Weighted Average Exercise Price, Forfeited | $ / shares
Weighted Average Remaining Life, forfeited
Weighted average intrinsic value, Forfeited | $
Options Outstanding, Expired | shares	(7,499)
Weighted Average Exercise Price, Expired | $ / shares
Weighted Average Remaining Life, expired
Weighted average intrinsic value, Expired | $
Options Outstanding at end of period | shares	1,329,153
Weighted Average Exercise Price, Outstanding at end of period | $ / shares	$ 6.24
Weighted Average remaining life, Outstanding at end of period	8 years 5 months 1 day
Weighted Average Intrinsic Value, Outstanding at end of period | $	$ 511,239
Options Exercisable | shares	1,093,053
Options Exercisable, Weighted Average Exercise Price | $ / shares	$ 6.74
Weighted Average Remaining Life, Exercisable end of period	8 years 2 months 15 days
Weighted Average Intrinsic Value, Exercisable end of period | $	$ 233,670

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - Common Stock Purchase Warrants [Member] - $ / shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Option Indexed to Issuer's Equity [Line Items]
Outstanding at beginning of period	1,438,122
Weighted average exercise price, Outstanding at beginning of period	$ 1.42
Weighted Average remaining life, Outstanding	1 year 7 days	1 year 11 months 26 days
Granted
Weighted average exercise price, Granted
Weighted Average remaining life, Granted
Exercised	(63,122)
Weighted average exercise price, Exercised	$ 1.30
Weighted Average Remaining Life, exercised
Cancelled/Expired	(25,000)
Weighted average exercise price, Expired
Weighted Average Remaining Life, expired
Outstanding at end of period	1,350,000	1,438,122
Weighted average exercise price, Outstanding at end of period	$ 1.30	$ 1.42
Exercisable end of period	1,350,000
Weighted average exercise price, Exercisable end of period	$ 1.30
Weighted Average remaining life, Exercisable end of period	1 year 7 days

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - Warrant [Member] - Exercise Price Range 4 [Member]	12 Months Ended
	Jun. 30, 2021$ / sharesshares
Accumulated Other Comprehensive Income (Loss) [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 7 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

STOCKHOLDERS' EQUITY (Details 5

STOCKHOLDERS' EQUITY (Details 5) - Restricted Stock Units (RSUs) [Member] - USD ($)	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of period	10,000
Weighted average exercise price, Outstanding at beginning of period	$ 6.15
Weighted Average remaining life, Outstanding		1 year 7 days
Weighted Average Intrinsic Value, Outstanding at Beginning of period
Granted	35,000
Weighted average exercise price, Granted
Weighted Average remaining life, Granted
Weighted Average Intrinsic Value, granted
Exercised	(40,000)
Weighted average exercise price, Exercised
Weighted Average Remaining Life, exercised
Weighted Average Intrinsic Value, exercised
Cancelled/Expired
Weighted average exercise price, Expired
Weighted Average Remaining Life, expired
Weighted Average Intrinsic Value, cancelled/ expired
Outstanding at end of period	5,000	10,000
Weighted average exercise price, Outstanding at end of period	$ 6.15	$ 6.15
Weighted Average remaining life, Exercisable end of period	6 months 7 days
Weighted Average Intrinsic Value, Outstanding at end of period

STOCKHOLDERS' EQUITY (Details 6

STOCKHOLDERS' EQUITY (Details 6) - Restricted Stock Units (RSUs) [Member] - $ / shares	12 Months Ended
	Jun. 30, 2021	Jun. 30, 2020
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Units	5,000	10,000
Weighted Average remaining life, Outstanding		1 year 7 days
Exercise Price Range 5 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Units	5,000
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, 2021	Jul. 08, 2021	Jun. 14, 2021	Jun. 11, 2021	Feb. 11, 2021	Jun. 16, 2021	Feb. 18, 2021	Jun. 16, 2020	Dec. 27, 2019	Oct. 31, 2017	Jun. 09, 2021	Jul. 09, 2021	Jun. 30, 2021	Jun. 30, 2020	Jan. 07, 2021	Dec. 14, 2020	Jul. 21, 2020	Mar. 30, 2020	Jan. 09, 2020	Jul. 03, 2019	Feb. 06, 2014
Subsidiary, Sale of Stock [Line Items]
Preferred Stock, Shares Authorized													10,000,000	10,000,000
Preferred Stock, Par or Stated Value Per Share													$ 0.0001	$ 0.0001
Common stock, shares authorized													100,000,000	100,000,000
Common stock, par value													$ 0.0001	$ 0.0001
Common stock, shares issued													52,219,661	46,497,409
Common stock, shares outstanding													52,219,661	46,497,409
Maturity date					Nov. 30, 2022
Purchase agreement description			investors an aggregate of 3,866,668 shares of Common Stock, in a registered direct offering, for gross proceeds of approximately $29 million (the “Financing”). The purchase price for each share of Common Stock was $7.50.										limited to 12,016,457 shares of Common Stock, representing 19.99% of the shares
Issued shares					74,054	3,866,668	35,000								5,000	63,122		188,485	5,000	500,000
Supplemental Deferred Purchase Price													$ 1,221,350
Proceeds from private placement													$ 5,000,800
Aggregate fee percentage													7.00%
Commissions and incurred offering expenses													$ 2,090,000
Issuance costs								$ 2,156,012					66,011
Net proceeds	$ 82,056					$ 26,843,998	$ 147,000						26,843,998
Common stock at price						$ 7.50
Common stock valued					$ 298,178								$ 5,222	$ 4,650				$ 501,370
Strike price																$ 1.30
Common stock value price																$ 3.05				$ 4.42
Non cash transaction Impacted on stockholders equity																$ 192,522				$ 2,200,000
Prepaid interest																		5,000,000
Unsecured note fair value																		$ 493,192
Common stock reserved for issuance													17,414	82,237
Stock based compensation expense													$ 1,444,798	$ 884,724
Unrecognized compensation cost													388,800
Options granted and outstanding										900,000
Grant Warrants exercised														500,000
Strike price														$ 2
Grant Warrants exercised, value														$ 1,000,000
Stock based compensation													$ 1,297,798	$ 884,724
Plan Options [Member]
Subsidiary, Sale of Stock [Line Items]
Options granted and outstanding													1,329,153
Employee Stock Option One [Member]
Subsidiary, Sale of Stock [Line Items]
Intrinsic value of stock option													$ 233,670
2014 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock reserved for issuance																					1,206,000
DanDrit Denmark [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares outstanding													167,639
Common stock issued													59,835
Employees [Member] | N 2019 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Options granted and outstanding													31,700	41,999
Options vesting period													3 years
Board Of Directors And Scientific Advisory Members [Member]
Subsidiary, Sale of Stock [Line Items]
Options granted and outstanding													184,509	587,296
Agreement and Plan of Merger (the "Acquisition Agreement") [Member] | Enochian Biopharma Inc. and Weird Science LLC [Member]
Subsidiary, Sale of Stock [Line Items]
Common shares contingently issuable													1,350,000
Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares									30,000											500,000
Net proceeds									$ 1,000,000
Strike price									$ 2
Common stock in exchange									$ 144,000
Unrecognized compensation cost													$ 6,209
Black Scholes [Member]
Subsidiary, Sale of Stock [Line Items]
Number of option issued													15,000
Vesting for services													$ 27,990
Restricted Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares															5,000
Stock based compensation													$ 147,000	$ 144,000
Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares																	139,567
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares											1,275,719
Proceeds from private placement												$ 5,000,800
Net proceeds											$ 5,000,800
Common stock at price											$ 3.92
Lincoln Park [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares			150,000	50,000
Net proceeds			$ 1,018,500	$ 202,850
Common stock at price			$ 6.79	$ 4.057
Lincoln Park [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares													200,000
Subsequent Event [Member]
Subsidiary, Sale of Stock [Line Items]
Obligation to purchase		$ 20,000,000
Maturity date		Aug. 1, 2023
Purchase of shares		200,000
Exceed amount		$ 1,000,000
Subsequent Event [Member] | Lincoln Parks [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase of shares		125,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Feb. 06, 2021	Jul. 09, 2019	Jan. 31, 2021	Jan. 31, 2020	Jun. 30, 2021	Jun. 30, 2020	Nov. 15, 2019
Net Investment Income [Line Items]
Research and development expenses					$ 15,538,122	$ 4,694,349
Up-front payment					10,000,000		$ 10,000,000
Payment for expenditures					$ 760,000		$ 760,000
Common stock received					185,053
Common stock issued					59,835
Common stock reserved for issuance					17,414	82,237
Compensation description					The Company had an agreement with Dr. Dybul, the Company’s Executive Vice-Chair, whereby he fulfilled the duties as prescribed by the Company’s bylaws and received annual compensation in the amount of $430,000, plus options to purchase 300,000 shares of Common Stock that vested immediately. Dr. Dybul was given a one-time grant of options to purchase 450,000 shares of Common Stock at a strike price of $8.00 per share on June 11, 2020. As of July 1, 2021, this agreement was terminated upon Dr. Dybul becoming the Company’s full-time CEO (see Note 10.) The Company has a consulting agreement for services of a Senior Medical Advisor for $210,000 per year on a part-time basis.
G-Tech [Member] | License Agreement [Member]
Net Investment Income [Line Items]
Payment for license	$ 1,200,000			$ 1,200,000
Royalty Percentage			$ 0.02
Consulting Agreement [Member] | G-Tech [Member]
Net Investment Income [Line Items]
Consulting expenses		$ 130,000
Monthly consulting fee					$ 25,000
Research and development expenses					275,000	$ 1,125,000
Monthly research costs					144,500
Payment for scientific staffing resources					$ 2,409,000	$ 1,022,000

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - Subsequent Event [Member] - USD ($)	Oct. 10, 2021	Aug. 25, 2021
Subsequent Event [Line Items]
Initial payment		$ 600,000
Paid initial payment	$ 600,000