Renovaro Biosciences (RENB) 10-Q 15 Nov 21 2022 Q1 Quarterly report Financial data

Cover

Cover - shares	3 Months Ended
	Sep. 30, 2021	Nov. 15, 2021
Cover [Abstract]
Document Type	10-Q
Amendment Flag	false
Document Quarterly Report	true
Document Transition Report	false
Document Period End Date	Sep. 30, 2021
Document Fiscal Period Focus	Q1
Document Fiscal Year Focus	2022
Current Fiscal Year End Date	--06-30
Entity File Number	001-38758
Entity Registrant Name	Enochian Biosciences Inc.
Entity Central Index Key	0001527728
Entity Tax Identification Number	45-2259340
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
City Area Code	(305)
Local Phone Number	918-1980
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 Common Stock, Shares Outstanding		52,219,661

CONDENSED CONSOLIDATED BALANCE

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
CURRENT ASSETS:
Cash	$ 15,377,050	$ 20,664,410
Other receivables	0	1,640
Prepaid expenses	78,112	232,943
Total Current Assets	15,455,162	20,898,993
Property and equipment, net	696,713	719,364
OTHER ASSETS:
Definite life intangible assets, net	60,537	65,906
Indefinite life intangible assets	154,824,000	154,824,000
Goodwill	11,640,000	11,640,000
Deposits and other assets	20,984	20,984
Operating lease rights-of-use assets	1,367,321	1,435,978
Total Other Assets	167,912,842	167,986,868
TOTAL ASSETS	184,064,717	189,605,225
CURRENT LIABILITIES:
Accounts payable – trade	547,866	320,559
Accrued expenses	364,769	1,182,323
Other current liabilities	0	90,602
Current portion of operating lease liabilities	297,896	292,409
Total Current Liabilities	1,210,531	1,885,893
NON-CURRENT LIABILITIES:
Contingent consideration liability	8,862,587	6,037,945
Convertible notes payable	1,200,000	1,200,000
Notes payable, net	4,653,388	4,579,114
Operating lease liabilities, net of current portion	1,163,259	1,239,334
Total Non-Current Liabilities	17,089,765	14,942,286
Commitments and Contingencies	0	0
STOCKHOLDERS’ EQUITY:
Preferred stock, $0.0001 par value; 10,000,000 shares authorized; no shares issued and outstanding	0	0
Common stock, par value $0.0001, 100,000,000 shares authorized, 52,219,661 shares issued and outstanding at September 30, 2021 and June 30, 2021	5,222	5,222
Additional paid-in capital	268,308,331	265,580,356
Accumulated deficit	(101,323,774)	(90,911,805)
Accumulated other comprehensive loss	(14,827)	(10,834)
Total Stockholders’ Equity	166,974,952	174,662,939
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 184,064,717	$ 189,605,225

CONDENSED CONSOLIDATED BALANC_2

CONDENSED CONSOLIDATED BALANCE SHEETS (Unaudited) (Parenthetical) - $ / shares	Sep. 30, 2021	Jun. 30, 2021
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	52,219,661
Common stock, shares outstanding	52,219,661	52,219,661

CONDENSED CONSOLIDATED STATEMEN

CONDENSED CONSOLIDATED STATEMENTS OF OPERATIONS (UNAUDITED) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Operating Expenses
General and administrative	$ 4,466,697	$ 1,777,923
Research and development	3,006,243	1,050,376
Depreciation and amortization	31,733	30,458
Total Operating Expenses	7,504,673	2,858,757
LOSS FROM OPERATIONS	(7,504,673)	(2,858,757)
Other Income (Expense)
Change in fair value of contingent consideration	(2,824,642)	427,400
Interest expense	(89,739)	(92,313)
Gain on currency transactions	9	0
Interest and other income	7,110	4,306
Total Other Income (Expense)	(2,907,262)	339,393
Loss Before Income Taxes	(10,411,935)	(2,519,365)
Income Tax (Provision) Benefit	(34)	122,794
NET LOSS	$ (10,411,969)	$ (2,396,570)
BASIC AND DILUTED LOSS PER SHARE	$ (0.20)	$ (0.05)
WEIGHTED AVERAGE NUMBER OF COMMON SHARES OUTSTANDING - BASIC AND DILUTED	52,219,661	46,605,118

CONDENSED CONSOLIDATED STATEM_2

CONDENSED CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS (UNAUDITED) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Income Statement [Abstract]
Net Loss	$ (10,411,969)	$ (2,396,570)
Comprehensive Loss
Foreign Currency Translation, Adjustments	(3,993)	28,389
Comprehensive Loss	$ (10,415,962)	$ (2,368,181)

CONDENSED CONSOLIDATED STATEM_3

CONDENSED CONSOLIDATED STATEMENTS OF STOCKHOLDERS' EQUITY (UNAUDITED) - USD ($)	Common Stock [Member]	Additional Paid-in Capital [Member]	Retained Earnings [Member]	AOCI Attributable to Parent [Member]	Total
July 1, 2020 at Jun. 30, 2020	$ 4,650	$ 230,497,225	$ (64,188,198)	$ (41,416)	$ 166,272,261
Balance at beginning, shares at Jun. 30, 2020	46,497,409
Stock-based Compensation		326,156			326,156
Net Loss			(2,396,570)		(2,396,570)
Foreign Currency Translation Adjustment				28,389	28,389
September 30, 2020 at Sep. 30, 2020	$ 4,664	230,823,367	(66,584,768)	(13,027)	164,230,236
Balance at ending, shares at Sep. 30, 2020	46,636,976
Issuance of Commitment Shares Related to LPC Purchase Agreemen	$ 14	(14)
Issuance of commitment shares related to LPC purchase agreement,shares	139,567
July 1, 2020 at Jun. 30, 2021	$ 5,222	265,580,356	(90,911,805)	(10,834)	174,662,939
Balance at beginning, shares at Jun. 30, 2021	52,219,661
Stock-based Compensation		2,727,975			2,727,975
Net Loss			(10,411,969)		(10,411,969)
Foreign Currency Translation Adjustment				3,993	3,993
September 30, 2020 at Sep. 30, 2021	$ 5,222	$ 268,308,331	$ (101,323,774)	$ (14,827)	$ 166,974,952
Balance at ending, shares at Sep. 30, 2021	52,219,661

CONDENSED CONSOLIDATED STATEM_4

CONDENSED CONSOLIDATED STATEMENTS OF CASH FLOWS (UNAUDITED) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Statement of Cash Flows [Abstract]
NET LOSS	$ (10,411,969)	$ (2,396,570)
ADJUSTMENTS TO RECONCILE NET LOSS TO NET CASH USED IN OPERATING ACTIVITIES:
Depreciation and amortization	31,733	30,458
Change in contingent consideration liability	2,824,642	(427,400)
Stock based compensation expense	2,727,975	326,156
Right-of-use assets	68,657	65,981
Amortization of discount of notes payable	74,274	73,978
CHANGES IN OPERATING ASSETS AND LIABILITIES:
Other receivables	1,640	1,982
Prepaid expenses/deposits	157,799	142,994
Accounts payable	227,306	(310,501)
Accrued expenses	(817,554)	(197,291)
Other current liabilities	(90,602)	0
Operating lease liabilities	(70,588)	(65,452)
NET CASH USED IN OPERATING ACTIVITIES	(5,276,687)	(2,755,665)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(5,156)	0
NET CASH USED IN INVESTING ACTIVITIES	(5,156)	0
CASH FLOWS FROM FINANCING ACTIVITIES:
None	0	0
NET CASH PROVIDED BY(USED IN) FINANCING ACTIVITIES	0	0
Effect of exchange rates on cash	(5,517)	(24,965)
NET CHANGE IN CASH	(5,287,360)	(2,730,700)
CASH, BEGINNING OF PERIOD	20,664,410	8,696,361
CASH, END OF PERIOD	15,377,050	5,695,661
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	36,462	42,365
Income Taxes	$ 34	$ 37

THE BUSINESS AND SUMMARY OF SIG

THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	3 Months Ended
	Sep. 30, 2021
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 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 & Foreign Currency Translation Cash and Cash Equivalents 15,086,062 20,287,212 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, 2021 (see Note 4.) Goodwill th 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 loss, 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, and no impairment is deemed necessary as of September 30, 2021 (see Note 4.) 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 for 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 operating expense in the condensed 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 3,006,243 1,050,376 Income Taxes Loss Per Share 7,116,667 4,115,883 Fair Value of Financial Instruments Stock Options and Restricted Share Units Stock-Based Compensation 2,727,975 326,156 Recently Adopted Accounting Pronouncements

FAIR VALUE MEASUREMENTS

FAIR VALUE MEASUREMENTS	3 Months Ended
	Sep. 30, 2021
Fair Value Measurements
FAIR VALUE MEASUREMENTS	NOTE 2 — 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 Level 1, 2 or 3 assets, nor any Level 1 or 2 liabilities as of September 30, 2021. Level 3 liabilities held as of September 30, 2021 consisted of a contingent consideration liability related to the February 16, 2018 acquisition of Enochian BioPharma Inc. (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 September 30, 2021, include the Company’s stock price on the valuation date of $ 6.73 1.30 0.07 80.7 97 1,350,000 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 approximate their recorded values due to their short-term maturities. The following table sets forth the Level 3 liability at September 30, 2021, 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: Summary of significant to the fair value measurement Fair Value Measurements at Reporting Date Using Quoted Prices in Active Markets for Identical Assets Inputs Significant Other Observable Inputs Significant Other Unobservable Inputs (Level 1) (Level 2) (Level 3) The roll forward of the contingent consideration liability is as follows: Balance June 30, 2021 — — $ 6,037,945 Contingent Shares issued pursuant to the Acquisition Agreement — — — Fair value adjustment — — 2,824,642 Contingent Consideration Liability at September 30, 2021 — — $ 8,862,587

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	3 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 — PROPERTY AND EQUIPMENT Summary of property and equipment Useful Life September 30, 2021 June 30, 2021 Lab Equipment and Instruments 4 7 $ 588,576 $ 583,421 Leasehold Improvements 10 224,629 224,629 Furniture Fixtures and Equipment 4 7 171,975 171,975 Total 985,180 980,025 Less Accumulated Depreciation (288,467 ) (260,661 ) Net Property and Equipment $ 696,713 $ 719,364 Depreciation expense amounted to $ 27,806 26,545

INTANGIBLE ASSETS

INTANGIBLE ASSETS	3 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS	NOTE 4 — INTANGIBLE ASSETS At September 30, 2021 and June 30, 2021, definite-life intangible assets, net of accumulated amortization, consisted of patents on the Company’s products and processes of $ 60,537 65,906 3,927 3,913 At September 30, 2021 and 2020, 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 September 30, 2021 and June 30, 2021, definite and indefinite-life intangible assets consisted of the following: Schedule of life intangible assets Useful Life June 30, Period Change Effect of Currency Translation September 30, Definite Life Intangible Assets Patents 20 $ 316,115 $ — $ (7,248 ) $ 308,867 Less Accumulated Amortization (250,209 ) (3,927 ) 5,806 (248,330 ) Net Definite-Life Intangible Assets $ 65,906 $ (3,927 ) $ (1,442 ) $ 60,537 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 Year ending June 30, 2022 $ 9,785 2023 15,154 2024 15,154 2025 15,154 2026 5,290 Thereafter — Total $ 60,537 During February 2018, the Company acquired a License Agreement (as licensee) to an HIV therapy 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 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, and no impairment is deemed necessary as of September 30, 2021.

LEASES

LEASES	3 Months Ended
	Sep. 30, 2021
Leases
LEASES	NOTE 5 — LEASES Operating Leases On November 13, 2017, Enochian entered into a Lease Agreement for a term of five years and two months from November 1, 2017 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. The Company identified and assessed the following significant assumptions in recognizing the right-of-use asset and corresponding liabilities: Expected lease term 5.46 Incremental borrowing rate 4.00 Lease and non-lease components Lease expense charged to general and administrative expenses for the three months ended September 30, 2021 and 2020, amounted to $ 84,083 89,684 Below are the lease commitments for the next 5 years and thereafter: Lease commitments Year Ending June 30 th Lease Expense 2021 $ 262,791 2022 298,305 2023 246,004 2024 253,384 2025 260,985 Thereafter 313,836 Less imputed interest (174,150 ) Total $ 1,461,155

NOTES PAYABLE

NOTES PAYABLE	3 Months Ended
	Sep. 30, 2021
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 — NOTES PAYABLE Convertible Notes Payable 600,000 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 6,000 18,272 18,334 Note Payable 5,000,000 November 30, 2021 6 188,485 501,370 493,192 493,192 On February 11, 2021, the Company entered into an amendment to the Unsecured Note in the principal amount of $ 5,000,000 6 74,054 298,178 74,274 73,978 4,653,388 Finance Agreement 607,250 4.99 62,077 For the three months ended September 30, 2021, the Company recorded total interest expense in the amount of $ 1,267 Total interest expense recorded for the three months ended September 30, 2021 and 2020, was $ 93,813 92,313

STOCKHOLDERS_ EQUITY

STOCKHOLDERS’ EQUITY	3 Months Ended
	Sep. 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 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 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 Amendment Date is limited to 12,016,457 shares of Common Stock, representing 19.99% In consideration for entering into the Purchase Agreement, we issued 139,567 During the three months ended September 30, 2021 and 2020, we did not sell any shares of Common Stock to Lincoln Park under the Purchase Agreement. 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% of the gross proceeds raised in the Financing. The Company also agreed to pay the Placement Agent certain expenses. The Company paid $ 2,090,000 66,011 26,843,998 Common Stock Issuances — 139,567 Acquisition of Enochian Biopharma Inc. / Contingently issuable shares — 1,350,000 Acquisition of Enochian Denmark — 17,414 167,639 Stock-based Compensation 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: Summary of weighted-average assumptions used to estimate the fair values of the stock options granted Enochian Biosciences Inc. Expected term (in years) 5.0 6.5 Volatility 82.39 89.75 Risk free interest rate 0.77 1.05 Dividend yield 0 The Company recognized stock-based compensation expense related to the options of $ 2,727,975 316,950 9,102,698 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 On October 30, 2019, the Board approved and on October 31, 2019, the Company’s shareholders 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 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 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. Pursuant to the 2019 Plan, the Company granted options to purchase 3,009,300 3 During the quarters ended September 30, 2021, and 2020 the Company granted options to purchase 26,735 24,196 The Company issued options to purchase 21,979 24,500 To date the Company has granted options under the Plan (“Plan Options”) to purchase 4,411,667 A summary of the status of the Plan Options and Grant Warrants outstanding at September 30, 2021 is presented below: Summary of stock options outstanding 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 4.50 288,543 8.95 $ 3.24 131,136 8.53 $ 3.15 $ 4.51 6.50 3,538,330 9.44 $ 4.80 451,999 7.34 $ 6.18 $ 6.51 8.00 584,794 8.53 $ 7.88 556,094 8.45 $ 7.93 Total 4,411,667 9.28 $ 5.11 1,139,228 8.02 $ 6.68 A summary of the status of the Plan Options at September 30, 2021 and changes since July 1, 2021 are presented below: Summary of stock option activity Shares Weighted Average Exercise Average Remaining Life Weighted Average Intrinsic Outstanding at beginning of period 1,329,153 $ 6.24 8.42 $ 511,239 Granted 3,082,514 $ 4.61 10.0 Exercised $ — $ — — $ — Forfeited $ — $ — — $ Expired $ — $ — — $ — Outstanding at end of period $ 4,411,667 $ 5.11 9.28 $ 7,838,801 Exercisable end of period $ 1,139,228 $ 6.68 8.02 $ 767,631 At September 30, 2021, the Company had 1,139,228 767,631 Common Stock Purchase Warrants A summary of the warrants outstanding at September 30, 2021, are presented below: Summary of common stock purchase warrants outstanding Shares Weighted Average Exercise Weighted Average Remaining Outstanding at beginning of period 1,350,000 $ 1.30 1.02 Granted — $ — — Exercised — $ — — Cancelled/Expired — $ — — Outstanding and exercisable at end of period 1,350,000 $ 1.30 .76 Summary of common stock purchase warrants Underlying Warrants Outstanding Equivalent Shares Exercisable Exercise Prices Equivalent Shares Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.30 1,350,000 .76 $ 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 $ 2,991 3,218 A summary of the status of Restricted Stock Units outstanding at September 30, 2021 is presented below: Summary of restricted stock units outstanding Shares Weighted Average Issuance Weighted Average Remaining Weighted Average Intrinsic Outstanding at beginning of period 5,000 $ 6.15 .27 $ — Granted — — — — Exercised — — — — Cancelled/Expired — — — — Outstanding at end of period 5,000 6.15 .27 $ — Summary of restricted stock units activity Restricted Stock Units Outstanding Grant Price Stock Units Weighted Average Remaining Contractual Life (years) Weighted Average Issuance Price 6.15 5,000 .27 $ 6.15

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	3 Months Ended
	Sep. 30, 2021
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 8 — COMMITMENTS AND CONTINGENCIES 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, and 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”). G-Tech was entitled to consulting fees for 20 months, with a monthly consulting fee of not greater than $ 130,000 25,000 75,000 50,000 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 , 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 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. The cash funding for research costs pursuant to the HBV License Agreement consists of monthly payments amounting to $ 144,500 433,500 833,500 1,500,000 On April 18, 2021, the Company entered into a Statement of Work and License Agreement (the “License Agreement”), by and among the Company, G-Tech and SRI, whereby the Company acquired a perpetual sublicensable, exclusive license (the “Development License”) to research, develop, and commercialize certain formulations which are aimed at preventing and treating pan-coronavirus or the potential combination of the pan-coronavirus and pan-influenza, including the SARS-coronavirus that causes COVID-19 and pan-influenza (the “Prevention and Treatment”). 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 $ 10,000,000 760,000 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 September 30, 2021, the Company paid $ 75,000 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 – Service Agreements – As of July 1, 2021, Dr. Mark Dybul became the Company’s full-time CEO and is now compensated as an employee of the Company. As a result, his previous Executive Vice Chair appointment and agreement were terminated effective immediately. 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	3 Months Ended
	Sep. 30, 2021
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 9 — RELATED PARTY TRANSACTIONS The Company paid G-Tech $ 2,218,500 883,500

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	3 Months Ended
	Sep. 30, 2021
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 10 — SUBSEQUENT EVENTS In accordance with ASC 855-10, the Company performed a review of levents subsequent to the balance sheet date and through the date of this report, and determined that there were no such events requiring recognition or disclosure.

THE BUSINESS AND SUMMARY OF S_2

THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	3 Months Ended
	Sep. 30, 2021
Accounting Policies [Abstract]
Business	Business
Basis of Presentation	Basis of Presentation
Consolidation	Consolidation
Accounting Estimates	Accounting Estimates
COVID-19	COVID-19 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 & Foreign Currency Translation	Functional Currency & Foreign Currency Translation
Cash and Cash Equivalents	Cash and Cash Equivalents 15,086,062 20,287,212
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, 2021 (see Note 4.)
Goodwill	Goodwill th
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 loss, 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, and no impairment is deemed necessary as of September 30, 2021 (see Note 4.)
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 for 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 operating expense in the condensed 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 3,006,243 1,050,376
Income Taxes	Income Taxes
Loss Per Share	Loss Per Share 7,116,667 4,115,883
Fair Value of Financial Instruments	Fair Value of Financial Instruments
Stock Options and Restricted Share Units	Stock Options and Restricted Share Units
Stock-Based Compensation	Stock-Based Compensation 2,727,975 326,156
Recently Adopted Accounting Pronouncements	Recently Adopted Accounting Pronouncements

FAIR VALUE MEASUREMENTS (Tables

FAIR VALUE MEASUREMENTS (Tables)	3 Months Ended
	Sep. 30, 2021
Fair Value Measurements
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 Active Markets for Identical Assets Inputs Significant Other Observable Inputs Significant Other Unobservable Inputs (Level 1) (Level 2) (Level 3) The roll forward of the contingent consideration liability is as follows: Balance June 30, 2021 — — $ 6,037,945 Contingent Shares issued pursuant to the Acquisition Agreement — — — Fair value adjustment — — 2,824,642 Contingent Consideration Liability at September 30, 2021 — — $ 8,862,587

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	3 Months Ended
	Sep. 30, 2021
Property, Plant and Equipment [Abstract]
Summary of property and equipment	Summary of property and equipment Useful Life September 30, 2021 June 30, 2021 Lab Equipment and Instruments 4 7 $ 588,576 $ 583,421 Leasehold Improvements 10 224,629 224,629 Furniture Fixtures and Equipment 4 7 171,975 171,975 Total 985,180 980,025 Less Accumulated Depreciation (288,467 ) (260,661 ) Net Property and Equipment $ 696,713 $ 719,364

INTANGIBLE ASSETS (Tables)

INTANGIBLE ASSETS (Tables)	3 Months Ended
	Sep. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of life intangible assets	Schedule of life intangible assets Useful Life June 30, Period Change Effect of Currency Translation September 30, Definite Life Intangible Assets Patents 20 $ 316,115 $ — $ (7,248 ) $ 308,867 Less Accumulated Amortization (250,209 ) (3,927 ) 5,806 (248,330 ) Net Definite-Life Intangible Assets $ 65,906 $ (3,927 ) $ (1,442 ) $ 60,537 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	Schedule of expected future amortization expense Year ending June 30, 2022 $ 9,785 2023 15,154 2024 15,154 2025 15,154 2026 5,290 Thereafter — Total $ 60,537

LEASES (Tables)

LEASES (Tables)	3 Months Ended
	Sep. 30, 2021
Leases
Lease commitments	Lease commitments Year Ending June 30 th Lease Expense 2021 $ 262,791 2022 298,305 2023 246,004 2024 253,384 2025 260,985 Thereafter 313,836 Less imputed interest (174,150 ) Total $ 1,461,155

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	3 Months Ended
	Sep. 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) 5.0 6.5 Volatility 82.39 89.75 Risk free interest rate 0.77 1.05 Dividend yield 0
Summary of stock option activity	Summary of stock options outstanding 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 4.50 288,543 8.95 $ 3.24 131,136 8.53 $ 3.15 $ 4.51 6.50 3,538,330 9.44 $ 4.80 451,999 7.34 $ 6.18 $ 6.51 8.00 584,794 8.53 $ 7.88 556,094 8.45 $ 7.93 Total 4,411,667 9.28 $ 5.11 1,139,228 8.02 $ 6.68 A summary of the status of the Plan Options at September 30, 2021 and changes since July 1, 2021 are presented below: Summary of stock option activity Shares Weighted Average Exercise Average Remaining Life Weighted Average Intrinsic Outstanding at beginning of period 1,329,153 $ 6.24 8.42 $ 511,239 Granted 3,082,514 $ 4.61 10.0 Exercised $ — $ — — $ — Forfeited $ — $ — — $ Expired $ — $ — — $ — Outstanding at end of period $ 4,411,667 $ 5.11 9.28 $ 7,838,801 Exercisable end of period $ 1,139,228 $ 6.68 8.02 $ 767,631
Summary of stock option activity	Summary of stock option activity Shares Weighted Average Exercise Average Remaining Life Weighted Average Intrinsic Outstanding at beginning of period 1,329,153 $ 6.24 8.42 $ 511,239 Granted 3,082,514 $ 4.61 10.0 Exercised $ — $ — — $ — Forfeited $ — $ — — $ Expired $ — $ — — $ — Outstanding at end of period $ 4,411,667 $ 5.11 9.28 $ 7,838,801 Exercisable end of period $ 1,139,228 $ 6.68 8.02 $ 767,631
Summary of common stock purchase warrants outstanding	Summary of common stock purchase warrants outstanding Shares Weighted Average Exercise Weighted Average Remaining Outstanding at beginning of period 1,350,000 $ 1.30 1.02 Granted — $ — — Exercised — $ — — Cancelled/Expired — $ — — Outstanding and exercisable at end of period 1,350,000 $ 1.30 .76
Summary of common stock purchase warrants	Summary of common stock purchase warrants Underlying Warrants Outstanding Equivalent Shares Exercisable Exercise Prices Equivalent Shares Weighted Average Remaining Contractual Life (years) Weighted Average Exercise Price Number Exercisable Weighted Average Exercise Price $ 1.30 1,350,000 .76 $ 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 Weighted Average Intrinsic Outstanding at beginning of period 5,000 $ 6.15 .27 $ — Granted — — — — Exercised — — — — Cancelled/Expired — — — — Outstanding at end of period 5,000 6.15 .27 $ —
Summary of restricted stock units activity	Summary of restricted stock units activity Restricted Stock Units Outstanding Grant Price Stock Units Weighted Average Remaining Contractual Life (years) Weighted Average Issuance Price 6.15 5,000 .27 $ 6.15

THE BUSINESS AND SUMMARY OF S_3

THE BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021
Accounting Policies [Abstract]
Cash held in financial institutions	$ 15,086,062		$ 20,287,212
In-Process Research & Development	154,824,000
Goodwill	11,640,000		$ 11,640,000
Research and development expense	$ 3,006,243	$ 1,050,376
Potential dilutive shares	7,116,667	4,115,883
Stock-based compensation	$ 2,727,975	$ 326,156

SUMMARY OF SIGNIFICANT ACCOUNTI

SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details)	3 Months Ended
	Sep. 30, 2021USD ($)
Fair Value, Inputs, Level 1 [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning	$ 0
Contingent Shares issued pursuant to the Acquisition Agreement	0
Fair value adjustment	0
Balance at end	0
Fair Value, Inputs, Level 2 [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning	0
Contingent Shares issued pursuant to the Acquisition Agreement	0
Fair value adjustment	0
Balance at end	0
Fair Value, Inputs, Level 3 [Member]
Defined Benefit Plan Disclosure [Line Items]
Balance at beginning	6,037,945
Contingent Shares issued pursuant to the Acquisition Agreement	0
Fair value adjustment	2,824,642
Balance at end	$ 8,862,587

FAIR VALUE MEASUREMENTS (Detail

FAIR VALUE MEASUREMENTS (Details Narrative) - USD ($)	Feb. 16, 2018	Sep. 30, 2021
Acquisition of Enochian Biopharma [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Stock price		$ 6.73
Exercise price of warrants		$ 1.30
Risk-free rate		0.07%
Expected volatility		80.70%
Digital call rate		97.00%
Outstanding contingent shares		1,350,000
Agreement and Plan of Merger (the "Acquisition Agreement") [Member] | Enochian Biopharma Inc. and Weird Science LLC [Member]
Collaborative Arrangement and Arrangement Other than Collaborative [Line Items]
Shares issued on business combination	18,081,962	1,350,000
Contingent consideration liability	$ 21,516,000

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Property, Plant and Equipment [Line Items]
Total	$ 985,180	$ 980,025
Less Accumulated Depreciation	(288,467)	(260,661)
Net Property and Equipment	696,713	719,364
Lab Equipment And Instruments [Member]
Property, Plant and Equipment [Line Items]
Total	$ 588,576	583,421
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 ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 27,806	$ 26,545

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Finite-Lived Intangible Assets [Line Items]
Definite-life intangible assets	$ 60,537	$ 65,906
Period Change	(3,927)
Effect of Currency Translation	(1,442)
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	$ 308,867	316,115
Period Change	0
Effect of Currency Translation	(7,248)
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Period Change	(3,927)
Effect of Currency Translation	5,806
Accumulated Amortization	(248,330)	(250,209)
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_2

INTANGIBLE ASSETS AND GOODWILL (Details 1) - USD ($)	Sep. 30, 2021	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
2022	$ 9,785
2023	15,154
2024	15,154
2025	15,154
2026	5,290
Thereafter	0
Total	$ 60,537	$ 65,906

INTANGIBLE ASSETS (Details Narr

INTANGIBLE ASSETS (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021
Goodwill and Intangible Assets Disclosure [Abstract]
Definite-life intangible assets	$ 60,537		$ 65,906
Amortization expense	$ 3,927	$ 3,913

LEASES (Details)

LEASES (Details)	Sep. 30, 2021USD ($)
Leases
2021	$ 262,791
2022	298,305
2023	246,004
2024	253,384
2025	260,985
Thereafter	313,836
Less imputed interest	174,150
Total	$ 1,461,155

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)	Nov. 13, 2018	Jun. 19, 2019	Sep. 30, 2021	Sep. 30, 2020
Leases
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 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			5 years 5 months 15 days
Weighted-average discount rate			4.00%
Lease expense			$ 84,083	$ 89,684

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)	Dec. 04, 2020	Sep. 30, 2021	Sep. 30, 2020	Jun. 30, 2021	Feb. 11, 2021
Debt Instrument [Line Items]
Convertible Notes Payable, Noncurrent		$ 1,200,000		$ 1,200,000
Accrued interest		6,000		$ 6,000
Interest Expense, Other		18,272	$ 18,334
Issuance of common stock		74,054
Unsecured note principal amount	$ 607,250				$ 5,000,000
Interest at the fixed rate	4.99%				6.00%
Market price		298,178
Discount amortization		74,274	73,978
Unsecured note balance, net of discount		4,653,388
Monthly installments	$ 62,077
Interest expense related to agreement		1,267
interest expense		93,813	$ 92,313
Convertible Notes Payables [Member]
Debt Instrument [Line Items]
Principal amount		$ 600,000
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

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - Enochian Biosciences [Member]	3 Months Ended
	Sep. 30, 2021
Dividend yield	0.00%
Minimum [Member]
Expected term (in years)	5 years
Volatility	82.39%
Risk free interest rate	0.77%
Maximum [Member]
Expected term (in years)	6 years 6 months
Volatility	89.75%
Risk free interest rate	1.05%

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Share-based Payment Arrangement, Option [Member] - $ / shares	3 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	4,411,667	1,329,153
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 3 months 10 days
Options Outstanding, Weighted Average Exercise Price	$ 5.11	$ 6.24
Options Exercisable	1,139,228
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 7 days
Options Exercisable, Weighted Average Exercise Price	$ 6.68
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)	8 years 11 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 3.24
Options Exercisable	131,136
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 6 months 10 days
Options Exercisable, Weighted Average Exercise Price	$ 3.15
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	3,538,330
Options Outstanding, Weighted Average Remaining Contractual Life (years)	9 years 5 months 8 days
Options Outstanding, Weighted Average Exercise Price	$ 4.80
Options Exercisable	451,999
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years 4 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	584,794
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 6 months 10 days
Options Outstanding, Weighted Average Exercise Price	$ 7.88
Options Exercisable	556,094
Options Exercisable, Weighted Average Remaining Contractual Life (years)	8 years 5 months 12 days
Options Exercisable, Weighted Average Exercise Price	$ 7.93
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]	3 Months Ended
	Sep. 30, 2021USD ($)$ / sharesshares
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding at beginning of period | shares	1,329,153
Weighted Average Exercise Price, Outstanding at beginning of period | $ / shares	$ 6.24
Weighted Average remaining life, Outstanding at beginning of period	8 years 5 months 1 day
Weighted Average Intrinsic Value, Outstanding at beginning of period | $	$ 511,239
Options Outstanding, Granted | shares	3,082,514
Weighted Average Exercise Price, Granted | $ / shares	$ 4.61
Weighted Average remaining life, Granted	10 years
Options Outstanding, Exercised | shares	0
Weighted Average Exercise Price, Exercised | $ / shares	$ 0
Weighted Average Intrinsic Value, Exercised | $	$ 0
Options Outstanding, Forfeited | shares	0
Weighted Average Exercise Price, Forfeited | $ / shares	$ 0
Options Outstanding, Expired | shares	0
Weighted Average Exercise Price, Expired | $ / shares	$ 0
Weighted average intrinsic value, Expired | $	$ 0
Options Outstanding at end of period | shares	4,411,667
Weighted Average Exercise Price, Outstanding at end of period | $ / shares	$ 5.11
Weighted Average remaining life, Outstanding at end of period	9 years 3 months 10 days
Weighted Average Intrinsic Value, Outstanding at end of period | $	$ 7,838,801
Options Exercisable | shares	1,139,228
Options Exercisable, Weighted Average Exercise Price | $ / shares	$ 6.68
Weighted Average Remaining Life, Exercisable end of period	8 years 7 days
Weighted Average Intrinsic Value, Exercisable end of period | $	$ 767,631

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - Common Stock Purchase Warrants [Member] - $ / shares	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Option Indexed to Issuer's Equity [Line Items]
Outstanding at beginning of period	1,350,000
Weighted average exercise price, Outstanding at beginning of period	$ 1.30
Weighted Average remaining life, Outstanding	9 months 3 days	1 year 7 days
Granted	0
Weighted average exercise price, Granted	$ 0
Exercised	0
Weighted average exercise price, Exercised	$ 0
Cancelled/Expired	0
Weighted average exercise price, Expired	$ 0
Outstanding at end of period	1,350,000	1,350,000
Weighted average exercise price, Outstanding at end of period	$ 1.30	$ 1.30

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - Warrant [Member] - Exercise Price Range 4 [Member]	3 Months Ended
	Sep. 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)	9 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

STOCKHOLDERS' EQUITY (Details 5

STOCKHOLDERS' EQUITY (Details 5) - Restricted Stock Units (RSUs) [Member] - USD ($)	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Outstanding at beginning of period	5,000
Weighted average exercise price, Outstanding at beginning of period	$ 6.15
Weighted Average remaining life, Outstanding		3 months 7 days
Weighted Average Intrinsic Value, Outstanding at Beginning of period	$ 0
Granted	0
Weighted average exercise price, Granted	$ 0
Weighted Average Intrinsic Value, granted	$ 0
Exercised	0
Weighted average exercise price, Exercised	$ 0
Weighted Average Intrinsic Value, exercised	$ 0
Cancelled/Expired	0
Weighted average exercise price, Expired	$ 0
Weighted Average Intrinsic Value, cancelled/ expired	$ 0
Outstanding at end of period	5,000	5,000
Weighted average exercise price, Outstanding at end of period	$ 6.15	$ 6.15
Weighted Average remaining life, Exercisable end of period	3 months 7 days
Weighted Average Intrinsic Value, Outstanding at end of period	$ 0	$ 0

STOCKHOLDERS' EQUITY (Details 6

STOCKHOLDERS' EQUITY (Details 6) - Restricted Stock Units (RSUs) [Member] - $ / shares	3 Months Ended	12 Months Ended
	Sep. 30, 2021	Jun. 30, 2021
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Stock Units	5,000	5,000
Weighted Average remaining life, Outstanding		3 months 7 days
Exercise Price Range 5 [Member]
Share-based Compensation Arrangement by Share-based Payment Award [Line Items]
Grant Price	6.15
Stock Units	5,000
Weighted Average remaining life, Outstanding	3 months 7 days
Weight Average Issuance Price	$ 6.15

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)	Jun. 14, 2021	Sep. 30, 2021	Sep. 30, 2020	Jul. 09, 2021	Jul. 08, 2021	Jun. 30, 2021	Jun. 09, 2021	Jul. 21, 2020	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				52,219,661
Common stock, shares outstanding		52,219,661				52,219,661
Obligation to purchase					$ 20,000,000
Purchase of shares					200,000
Exceed amount					$ 1,000,000
Purchase agreement description	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.	limited to 12,016,457 shares of Common Stock, representing 19.99%
Commissions and incurred offering expenses		$ 2,090,000
Issuance costs		66,011
Net proceeds		$ 26,843,998
Common stock reserved for issuance		17,414				17,414
Stock based compensation expense		$ 2,727,975	$ 316,950
Unrecognized compensation cost		9,102,698
Stock based compensation		$ 2,727,975	326,156
Share-based Payment Arrangement, Option [Member]
Subsidiary, Sale of Stock [Line Items]
Options Granted		4,411,667
Options Exercisable		1,139,228
Employee Stock Option One [Member]
Subsidiary, Sale of Stock [Line Items]
Intrinsic value of stock option		$ 767,631
Black Scholes [Member]
Subsidiary, Sale of Stock [Line Items]
Number of option issued		21,979
Vesting for services		$ 24,500
Restricted Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock based compensation		$ 2,991	$ 3,218
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
Employees [Member] | N 2019 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Options Granted		3,009,300	24,196
Options vesting period		3 years
Board Of Directors And Scientific Advisory Members [Member]
Subsidiary, Sale of Stock [Line Items]
Options Granted		26,735
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
Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares		139,567						139,567
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Issued shares							1,275,719
Proceeds from private placement				$ 5,000,800
Lincoln Parks [Member]
Subsidiary, Sale of Stock [Line Items]
Purchase of shares					125,000

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)	Jul. 09, 2019	Sep. 30, 2021	Sep. 30, 2020	Nov. 15, 2019
Net Investment Income [Line Items]
Research and development expenses		$ 3,006,243	$ 1,050,376
Milestone payments		1,500,000
Up-front payment		$ 75,000		$ 10,000,000
Payment for expenditures				$ 760,000
Compensation description		As of July 1, 2021, Dr. Mark Dybul became the Company’s full-time CEO and is now compensated as an employee of the Company. As a result, his previous Executive Vice Chair appointment and agreement were terminated effective immediately. The Company has a consulting agreement for services of a Senior Medical Advisor for $210,000 per year on a part-time basis.
Consulting Agreement [Member] | G-Tech [Member]
Net Investment Income [Line Items]
Consulting expenses	$ 130,000
Monthly consulting fee		$ 25,000
Research and development expenses		75,000	50,000
Monthly research costs		144,500
Payment for scientific staffing resources		$ 433,500	$ 833,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)	3 Months Ended
	Sep. 30, 2021	Sep. 30, 2020
Related Party Transactions [Abstract]
Related party costs	$ 2,218,500	$ 883,500