Renovaro Biosciences (RENB) 10-K 2 Oct 23 2023 FY Annual report Financial data

Cover

Cover - USD ($)	12 Months Ended
	Jun. 30, 2023	Sep. 29, 2023	Dec. 31, 2022
Cover [Abstract]
Document Type	10-K
Amendment Flag	false
Document Annual Report	true
Document Transition Report	false
Document Period End Date	Jun. 30, 2023
Document Fiscal Period Focus	FY
Document Fiscal Year Focus	2023
Current Fiscal Year End Date	--06-30
Entity File Number	001-38758
Entity Registrant Name	RENOVARO 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
City Area Code	(305)
Local Phone Number	918-1980
Title of 12(b) Security	Common Stock, par value $0.0001 per share
Trading Symbol	RENB
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			$ 45,415,777
Entity Common Stock, Shares Outstanding		65,698,144
ICFR Auditor Attestation Flag	false
Document Financial Statement Error Correction [Flag]	false
Auditor Firm ID	3627
Auditor Name	Sadler, Gibb & Associates, LLC
Auditor Location	Draper, UT

CONSOLIDATED BALANCE SHEETS

CONSOLIDATED BALANCE SHEETS - USD ($)	Jun. 30, 2023	Jun. 30, 2022
CURRENT ASSETS:
Cash	$ 1,874,480	$ 9,172,142
Prepaids and other assets	690,925	392,996
Total Current Assets	2,565,405	9,565,138
Property and equipment, net	508,989	586,536
OTHER ASSETS
Definite life intangible assets, net	39,676	44,268
Indefinite life intangible assets, net	42,611,000	61,571,000
Goodwill	11,640,000	11,640,000
Deposits and other assets	21,741	68,635
Operating lease rights-of-use assets	913,985	1,157,086
Total Other Assets	55,226,402	74,480,989
TOTAL ASSETS	58,300,796	84,632,663
CURRENT LIABILITIES:
Accounts payable – trade	5,296,823	1,401,867
Accrued expenses	723,173	1,031,462
Other current liabilities	184,733	220,685
Contingent consideration liability		2,343,318
Convertible notes payable		1,200,000
Current portion of operating lease liabilities	193,422	253,636
Notes payable, net	4,624,947
Total Current Liabilities	11,023,098	6,450,968
NON-CURRENT LIABILITIES:
Notes payable, net		4,577,148
Operating lease liabilities, net of current portion	775,587	985,699
Total Non-Current Liabilities	775,587	5,562,847
Total Liabilities	11,798,685	12,013,815
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, 63,698,144 shares issued and outstanding at June 30, 2023; 53,007,082 shares issued and outstanding at June 30, 2022	6,371	5,302
Additional paid-in capital	290,554,875	276,989,179
Accumulated deficit	(244,029,253)	(204,345,197)
Accumulated other comprehensive income (loss)	(29,882)	(30,436)
Total Stockholders’ Equity	46,502,111	72,618,848
TOTAL LIABILITIES AND STOCKHOLDERS’ EQUITY	$ 58,300,796	$ 84,632,663

CONSOLIDATED BALANCE SHEETS (Pa

CONSOLIDATED BALANCE SHEETS (Parenthetical) - $ / shares	Jun. 30, 2023	Jun. 30, 2022
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	63,698,144	53,007,082
Common stock, shares outstanding	63,698,144	53,007,082

CONSOLIDATED STATEMENTS OF OPER

CONSOLIDATED STATEMENTS OF OPERATIONS - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Operating Expenses
General and administrative	$ 15,318,198	$ 14,329,801
Research and development	4,165,197	8,372,800
Indefinite life intangible assets impairment charge	18,960,000	93,253,000
Depreciation and amortization	113,496	123,590
Total Operating Expenses	38,556,891	116,079,191
LOSS FROM OPERATIONS	(38,556,891)	(116,079,191)
Other Income (Expenses)
Loss on extinguishment of contingent consideration liability	(419,182)
Change in fair value of contingent consideration		2,896,627
Interest expense	(580,344)	(372,844)
Gain (loss) on foreign currency transactions	(1,019)	9
Interest income and other income (expense)	(126,620)	122,041
Total Other Income (Expenses)	(1,127,165)	2,645,833
Loss Before Income Taxes	(39,684,056)	(113,433,358)
Income Tax (Expense) Benefit		(34)
NET LOSS	$ (39,684,056)	$ (113,433,392)

CONSOLIDATED STATEMENTS OF OP_2

CONSOLIDATED STATEMENTS OF OPERATIONS (Parenthetical) - $ / shares	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Earnings Per Share, Diluted	$ (0.71)	$ (2.16)
Earnings Per Share, Basic	$ (0.71)	$ (2.16)
Weighted Average Number of Shares Outstanding, Diluted	56,265,362	52,528,024
Weighted Average Number of Shares Outstanding, Basic	56,265,362	52,528,024

CONSOLIDATED STATEMENTS OF COMP

CONSOLIDATED STATEMENTS OF COMPREHENSIVE LOSS - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Income Statement [Abstract]
Net Loss	$ (39,684,056)	$ (113,433,392)
Other Comprehensive Income (Loss)
Foreign currency translation, net of taxes	554	(19,602)
Comprehensive Loss	$ (39,683,502)	$ (113,452,994)

CONSOLIDATED STATEMENT OF STOCK

CONSOLIDATED STATEMENT 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, 2021	$ 5,222	$ 265,580,356	$ (90,911,805)	$ (10,834)	$ 174,662,939
Beginning Balance, Shares at Jun. 30, 2021	52,219,661
Stock issued pursuant to warrants exercised	$ 10	129,990			130,000
Stock issued pursuant to warrants exercised, Shares	100,000
Contingent shares issued pursuant to acquisition agreement	$ 10	797,990			798,000
Contingent shares issued pursuant to acquisition agreement, Shares	100,000
Shares issued for interest on $5 million notes payable extension	$ 5	299,173			299,178
Shares issued for interest on $5 million notes payable extension, Shares	47,115
Shares issued pursuant to LPC purchase agreement	$ 50	4,676,349			4,676,399
Shares issued pursuant to LPC purchase agreement, Shares	497,340
Shares issued for fully vested RSUs	$ 1	9,810			9,811
Shares issued for fully vested RSUs, Shares	6,266
Shares issued pursuant to options exercised		4,913			4,913
Shares issued pursuant to options exercised, Shares	1,700
Restricted shares converted to shares for services rendered	$ 4	252,346			252,350
Restricted shares converted to shares for services rendered, Shares	35,000
Stock-based compensation		5,238,252			5,238,252
Net loss			(113,433,392)		(113,433,392)
Foreign currency translation gain				(19,602)	(19,602)
Ending balance, value at Jun. 30, 2022	$ 5,302	276,989,179	(204,345,197)	(30,436)	72,618,848
Ending Balance, Shares at Jun. 30, 2022	53,007,082
Stock issued pursuant to warrants exercised	$ 125	1,624,875			1,625,000
Stock issued pursuant to warrants exercised, Shares	1,250,000
Earn-out shares issued	$ 125	2,762,375			2,762,500
Earn-out shares issued, Shares	1,250,000
Shares issued for interest on $1.2 million notes payable extension	$ 20	204,372			204,392
Shares issued for interest on $1.2 million notes payable extension, Shares	198,439
Issuance of common stock and warrants under private placement offering	$ 483	4,011,339			4,011,822
Issuance of common stock and warrants under private placement offering, Shares	4,832,452
Restricted shares issued for services rendered	$ 20	227,980			228,000
Restricted shares issued for services rendered, Shares	200,000
Conversion of convertible promissory notes	$ 226	1,199,774			1,200,000
Conversion of convertible promissory notes, Shares	2,264,150
Issuance of restricted commitment shares	$ 70	(70)
Issuance of restricted commitment shares, Shares	696,021
Stock-based compensation		3,535,051			3,535,051
Net loss			(39,684,056)		(39,684,056)
Foreign currency translation gain				554	554
Ending balance, value at Jun. 30, 2023	$ 6,371	$ 290,554,875	$ (244,029,253)	$ (29,882)	$ 46,502,111
Ending Balance, Shares at Jun. 30, 2023	63,698,144

CONSOLIDATED STATEMENTS OF CASH

CONSOLIDATED STATEMENTS OF CASH FLOWS - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
CASH FLOWS FROM OPERATING ACTIVITIES:
Net loss	$ (39,684,056)	$ (113,433,392)
ADJUSTMENTS TO RECONCILE NET LOSS TO NET CASH USED IN OPERATING ACTIVITIES:
Depreciation and amortization	113,496	123,590
Change in fair value of contingent consideration		(2,896,627)
Loss on extinguishment of contingent consideration liability	419,182
Non-cash stock-based compensation expense	3,535,051	5,490,602
Non-cash restricted shares issued for services rendered	228,000
Indefinite life intangible assets impairment charge	18,960,000	93,253,000
Amortization of discount on note payable	348,621	297,212
Loss on disposal of fixed assets		18,168
Changes in assets and liabilities:
Other receivables	46	1,594
Prepaid expenses/deposits	1,070,249	461,310
Accounts payable	3,894,955	1,081,308
Other current liabilities	(54,060)	24,056
Operating leases, net	(27,224)	(13,516)
Accrued expenses	(578,809)	(139,641)
NET CASH USED IN OPERATING ACTIVITIES	(11,774,549)	(15,732,336)
CASH FLOWS FROM INVESTING ACTIVITIES:
Purchase of property and equipment	(29,774)	(5,156)
NET CASH USED IN INVESTING ACTIVITIES	(29,774)	(5,156)
CASH FLOWS FROM FINANCING ACTIVITIES:
Repayments of finance agreement	(1,121,767)	(560,848)
Proceeds from exercise of warrants	1,625,000	130,000
Proceeds from exercise of options		4,913
Proceeds from 2023 private placements	4,011,823
Proceeds from LPC equity agreement		4,676,399
NET CASH PROVIDED BY FINANCING ACTIVITIES	4,515,056	4,250,464
Effect of exchange rates on cash	(8,395)	(5,240)
NET INCREASE (DECREASE) IN CASH	(7,297,662)	(11,492,268)
CASH, BEGINNING OF PERIOD	9,172,142	20,664,410
CASH, END OF PERIOD	1,874,480	9,172,142
SUPPLEMENTAL DISCLOSURES OF CASH FLOW INFORMATION
Interest	352,334	79,716
Income Taxes		34
SUPPLEMENTAL DISCLOSURES OF NON-CASH INVESTING AND FINANCING ACTIVITIES
Contingent Shares issued pursuant to Acquisition Agreement	2,762,500	798,000
Shares issued for interest on notes payable	204,392	299,178
Finance agreement entered into in exchange for prepaid assets	1,139,875	666,875
Issuance of stock in lieu of repayment of $1.2 million note payable	1,200,000
Establishment of debt discount for interest payable of $5M note	$ 300,822

ORGANIZATION AND SUMMARY OF SIG

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	12 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES	NOTE 1 — ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Business Going Concern - 244,029,253 as of June 30, 2023. The continuation of the Company as a going concern is dependent upon (i) its ability to successfully obtain FDA approval of its product candidates, (ii) its ability to obtain any necessary debt and/or equity financing, and (iii) its ability to generate profits from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern for a year from the issuance of these financial statements. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern. Basis of Presentation - Principles of Consolidation Subsidiaries - Renovaro Biosciences Denmark ApS (“Renovaro Denmark”), formerly Enochian Biosciences Denmark ApS a Danish corporation was incorporated on April 1, 2001. On February 12, 2014, in accordance with the terms and conditions of a Share Exchange Agreement, the Company acquired Renovaro Denmark and it became a 100% owned subsidiary of Renovaro subject to 185,053 shares of Common Stock of Renovaro held in escrow according to Danish law (the “Escrow Shares”). As of June 30, 2023, there are 17,414 Use of Accounting Estimates Functional Currency and Foreign Currency Translation Cash and Cash Equivalents 1,874,480 9,172,142 1,526,990 8,805,495 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 on June 30 or whenever events or changes in circumstances indicate the fair value of the license is less than the carrying amount. Goodwill Impairment of Goodwill and Indefinite Lived Intangible Assets For indefinite-lived intangible assets, such as licenses acquired as an In-Process Research and Development (“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. For the year ended June 30, 2023, the carrying value of the licenses acquired as an IPR&D asset exceeded its fair value. Therefore, the Company recorded an impairment loss of $ 18,960,000 The carrying value of IPR&D and goodwill at June 30, 2023, were $ 42,611,000 11,640,000 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. No impairment was recorded during the year ended June 30, 2023. Leases Effective June 25, 2022, the Company entered into a sub-lease agreement (see Note 5.) Pursuant to ASC 842, the Company treats the sublease as a separate lease, as the Company was not relieved of the primary obligation under the original lease. The Company continued to account for the Century City Medical Plaza lease as a lessee and in the same manner as prior to the commencement date of the sublease. The Company accounted for the sublease as a lessor of the lease. The sublease was classified as an operating lease, as it did not meet the criteria of a sales-type or direct financing lease. On April 18, 2023, the Company entered into a sublease termination agreement with One Health Labs (the “Subtenant”), whereby the Subtenant and the Company agreed to terminate the sublease effective as of April 30, 2023. The Subtenant agreed to pay the Company $ 139,460 35,540 175,000 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 5.) Research and Development Expenses 4,165,197 8,372,800 Income Taxes Loss Per Share 63,698,144 53,007,082 7,949,513 6,807,820 Fair Value of Financial Instruments ● Level 1. Observable inputs, such as quoted prices in active markets for identical assets or liabilities; ● Level 2. Inputs, other than 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, 2, or 3 liabilities measured at fair value on a recurring basis as of June 30, 2023. As a result of the contingent consideration liability being extinguished during the fiscal year, a fair value option model evaluation was not performed as of June 30, 2023. 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, 2023 and 2022, 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, 2023 $ — $ — $ — The roll forward of the contingent consideration liability is as follows: Balance June 30, 2022 — — 2,343,318 Contingent Shares issued pursuant to the Acquisition Agreement (2,762,500 ) Loss on extinguishment of contingent Consideration — — 419,182 Balance June 30, 2023 $ — $ — $ — 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, 2022 $ — $ — $ 2,343,318 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 (798,000 ) Fair value adjustment — — (2,896,627 ) Balance June 30, 2022 $ — $ — $ 2,343,318 Stock-Based Compensation FASB ASC Topic 718, Compensation – Stock Compensation 3,535,051 5,490,602 . The Company recognizes compensation costs for stock option awards to employees, officers 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 value of the stock options granted using the Black-Scholes option-pricing model are the expected term of the award, the underlying stock price volatility, the risk-free interest rate, and the expected dividend yield. The Company accounts for forfeitures as they occur. The Company records stock-based compensation for services received from non-employees in accordance with ASC 718, Compensation—Stock Compensation Non-Employees The Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. Accordingly, the Company has elected to use the “simplified method” to estimate the expected term of its share-based awards. The simplified method computes the expected term as the sum of the award’s vesting term plus the original contractual term divided by two. New Accounting Pronouncements Not Yet Adopted

GOING CONCERN

GOING CONCERN	12 Months Ended
	Jun. 30, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract]
GOING CONCERN	NOTE 2 – GOING CONCERN The Company’s consolidated financial statements are prepared using the generally accepted accounting principles applicable to a going concern, which contemplates the realization of assets and liquidation of liabilities in the normal course of business. However, the Company has incurred substantial recurring losses from continuing operations, has used cash in the Company’s continuing operations, and is dependent on additional financing to fund operations. The Company incurred a net loss of $ 39,684,056 113,433,392 1,874,480 244,029,253

PROPERTY AND EQUIPMENT

PROPERTY AND EQUIPMENT	12 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
PROPERTY AND EQUIPMENT	NOTE 3 - PROPERTY AND EQUIPMENT Property and equipment consisted of the following at June 30, 2023 and 2022: Schedule of property and equipment Useful Life June 30, 2023 June 30, 2022 Lab equipment and instruments 4 - 7 $ 576,298 $ 546,524 Leasehold improvements 10 224,629 224,629 Furniture, fixtures, and equipment 4 - 7 172,861 172,861 Total 973,788 944,014 Less accumulated depreciation (464,799 ) (357,478 ) Net Property and Equipment $ 508,989 $ 586,536 Depreciation expense amounted to $ 107,321 108,595

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL	12 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
INTANGIBLE ASSETS AND GOODWILL	NOTE 4 — INTANGIBLE ASSETS AND GOODWILL At June 30, 2023 and 2022, definite-life intangible assets, net of accumulated amortization, consisted of patents on the Company’s products and processes of $ 39,676 44,268 6,175 14,995 At June 30, 2023 and 2022, 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 assets provide economic benefit, and goodwill. At June 30, 2023 and 2022, definite-life and indefinite-life intangible assets consisted of the following: Schedule of intangible assets Useful Life June 30, 2022 Period Change Effect of Currency Translation June 30, 2023 Definite Life Intangible Assets Patents 20 Years $ 279,257 $ — 11,679 $ 290,936 Less Accumulated Amortization (234,989 ) (6,175 ) (10,096 ) (251,260 ) Net Definite-Life Intangible Assets $ 44,268 $ (6,175 ) $ 1,583 $ 39,676 Indefinite Life Intangible Assets License Agreement $ 61,571,000 $ (18,960,000 ) $ — $ 42,611,000 Goodwill 11,640,000 — — 11,640,000 Total Indefinite Life Intangible Assets $ 73,211,000 $ (18,960,000 ) $ — $ 54,251,000 Expected future amortization expense is as follows: Schedule of expected future amortization expense Years ended June 30, 2024 $ 9,919 2025 9,919 2026 9,919 2027 9,919 Total $ 39,676 During February 2018, the Company acquired a License Agreement (as licensee) to the HIV therapy being developed as RENB-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 likely than not that the fair value of the asset is greater than or equal to the carrying value of the asset. As of June 30, 2023 and 2022, the results of the quantitative assessment indicated that the carrying value of the licenses acquired as an IPR&D asset exceeded its fair value, due to the changes in the projected economic benefits to be realized from these assets. Therefore, an impairment adjustment of $ 18,960,000 93,253,000

LEASES

LEASES	12 Months Ended
	Jun. 30, 2023
Leases
LEASES	NOTE 5 — LEASES Operating Leases On November 13, 2017, Renovaro 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 Renovaro agreed to lease approximately 2,325 rentable square feet (the “Plaza Lease”). The base rent for the Plaza Lease increased by 3% each year, and ranged from approximately $8,719 per month, for the first year to $10,107 per month for the two months of the sixth year. The lease was terminated early without penalties or additional costs as of September 30, 2022, that released an accrual of $70,800 related to leasehold improvements that was not utilized. On June 19, 2018, Renovaro 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 leased 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. Sublease Agreement The Company identified and assessed the following significant assumptions in recognizing the right-of-use assets and corresponding liabilities: Expected lease term 4.17 Incremental borrowing rate 4.03 Lease and non-lease components Below are the lease commitments for the next 5 years: Schedule of lease commitments Years Ending June 30 Lease Expense 2024 $ 246,004 2025 253,384 2026 260,985 2027 268,815 2028 45,020 Less imputed interest (105,199 ) Total $ 969,009 Sublease Agreement On June 20, 2022, the Company entered into a sublease agreement with One Health Labs (the “Subtenant”), whereby the Subtenant agreed to lease 3,554 square feet of space currently rented by the Company in Century City Medical Plaza as of June 25, 2022 for a period of 3.5 years with an option to renew for the remaining term of the lease that ends as of June 19, 2028. The base rent was $17,770 per month plus $750 towards utility fees that are part of the original lease agreement would have increased by 3% each year over the term of the sublease. The Company received a total of $57,022 on July 1, 2022 after execution of the sublease to cover the first month rent, utility fee and deposit. The first sublease payment began on August 1, 2022. In accordance with ASC Topic 842, the Company treats the sublease as a separate lease, as the Company was not relieved of the primary obligation under the original lease. The Company continues to account for the Century City Medical Plaza lease as a lessee and in the same manner as prior to the commencement date of the sublease. The Company accounts for the sublease as a lessor of the lease. The sublease is classified as an operating lease, as it does not meet the criteria of a sales-type or direct financing lease. On April 18, 2023, the Company entered into a sublease termination agreement with the Subtenant, whereby the Subtenant and the Company agreed to terminate the sublease effective as of April 30, 2023. The Subtenant agreed to pay the Company $ 139,460 35,540 175,000 The Company recognized operating income from the sublease on a straight-line basis in its statements of operations over the lease term. During the year ended June 30, 2023, the Company paid $ 439,519 During the year ended June 30, 2023 and 2022, the net operating lease expenses were as follows: Schedule of net operating lease expenses Years ended June 30, 2023 2022 Operating Lease Expense $ 322,447 $ 356,073 Sub-lease Income (352,700 ) (2,962 ) Total Net Lease Expense $ (30,253) $ 353,111

NOTES PAYABLE

NOTES PAYABLE	12 Months Ended
	Jun. 30, 2023
Debt Disclosure [Abstract]
NOTES PAYABLE	NOTE 6 — NOTES PAYABLE Convertible Notes Payable- 600,000 0.0001 February 6, 2023 6 The conversion price was equal to $ 12.00 Effective December 30, 2022 (the “Effective Date”), the Company amended and restated the Convertible Notes (the “Amended and Restated Secured Notes”). Pursuant to the Amended and Restated Secured Notes, the due date was extended to February 28, 2024 12 198,439 29,419 169,020 1.03 1,200,000 204,392 174,090 30,302 the holder of the Amended and Restated Secured Notes notified the Company that they wished to elect to exercise their conversion right triggered by a private placement. Therefore, all outstanding $ 1,200,000 2,264,150 1,132,075 As of June 30, 2023 and 2022, the Company recorded accrued interest in the amount of zero 0 24,181 210,543 72,875 0 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 Promissory Note that extended the Maturity Date to November 30, 2022 6 74,054 298,178 On May 17, 2022, the Company entered into a second amendment to the Promissory Note that extended the Maturity Date to November 30, 2023 6 12 47,115 299,178 Effective December 30, 2022, the Company entered into a third amendment to the Promissory Note. Pursuant to the third amendment, the Company’s obligations under the Promissory Note were secured by a Security Agreement. To secure the Company’s obligations under each of the Amended and Restated Secured Notes and the Promissory Note, the Company entered into a Security Agreement with the Holder, pursuant to which the Company granted a lien on all assets of the Company (the “Collateral”) for the benefit of the Holder. Upon an Event of Default (as defined in the Amended and Restated Secured Notes and Promissory Note, respectively) the Holder may, among other things, collect or take possession of the Collateral, proceed with the foreclosure of the security interest in the Collateral or sell, lease, or dispose of the Collateral. On June 12, 2023, the Holder notified the Company that it wanted to apply the Interest Payment due to it towards the Company’s next private placement. On June 26, 2023, the Holder participated in a private placement. As part of the private placement, the Company issued (i) 567,588 0.0001 283,794 0.53 300,822 For the year ended June 30, 2023 and 2022, discount amortization of $ 348,621 297,212 4,624,947 Finance Agreement which resulted in a prepaid expense with a principal amount of $ 1,139,875 6.69 96,220 300,000 For the years ended June 30, 2023 and 2022 the Company made repayments of $ 1,121,767 560,848 184,733 21,180 Total interest expense recorded for the years ended June 30, 2023 and 2022, was $ 580,344 372,844

INCOME TAXES

INCOME TAXES	12 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
INCOME TAXES	NOTE 7 — 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, 2023 and 2022, the Company had net operating loss carryforwards of approximately $ 476,965,239 and $ 244,899,881 , respectively, giving rise to deferred tax assets of $ 140,547,314 and $ 71,299,011 respectively. The net operating loss carryforwards generated prior to January 1, 2018 expire over various dates from 2031 to 2037. All subsequent net operating loss carryforwards are indefinite. 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 2019 for the Danish tax returns and 2020 for the U.S. tax returns. The temporary differences, tax credits and carry forwards gave rise to the following deferred tax assets (liabilities) at June 30, 2023 and 2022: Schedule of deferred tax assets (liabilities) June 30 2023 2022 Excess of tax over book depreciation of fixed assets $ 8,258 $ 6,406 Excess of tax over book depreciation of patents 8,415 5,716 Stock/options compensation 3,885,996 2,831,137 Depreciation and amortization 152,059 118,020 Net operating loss carryforwards 140,547,314 71,299,011 Change in tax rate — — Valuation allowance (144,602,042 ) (74,260,290 ) 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 years ended June 30, 2023 and 2022: Schedule of reconciliation of income tax expense Years ended June 30, 2023 2022 Computed tax at expected statutory rate $ (70,341,751 ) $ (59,450,176 ) Non-US income taxed at different rates — — Non-deductible expenses / other items — 34 Valuation allowance 70,341,751 59,450,176 Income Tax Expense (Benefit) $ — $ 34 The components of income tax expense (benefit) from continuing operations for the years ended June 30, 2023 and 2022 consisted of the following: Schedule of components of income tax expense (benefit) Years ended June 30, 2023 2022 Current Income Tax Expense Danish income tax (benefit) $ — $ — Total Current Tax Expense (Benefit) $ — $ — Deferred Income Tax Expense (Benefit) Excess of tax over book depreciation of fixed assets $ 8,258 $ 6,406 Excess of tax over book depreciation of patents 8,415 5,716 Stock/options compensation 3,885,996 2,831,137 Depreciation and amortization 152,059 118,020 Net operating loss carryforwards 140,547,314 71,299,011 Change in tax rate — — Change in the valuation allowance (144,602,042 ) (74,260,290 ) 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, 2023
Equity [Abstract]
STOCKHOLDERS’ EQUITY	NOTE 8 — STOCKHOLDERS’ EQUITY Preferred Stock 10,000,000 0.0001 0 Common Stock 100,000,000 0.0001 63,698,144 53,007,082 Voting — Dividends — Liquidation Rights — Purchase Agreement with Lincoln Park Capital On July 8, 2020, the Company entered into a purchase agreement (the “2020 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 In consideration for entering into the 2020 Purchase Agreement, the Company issued 139,567 As of October 17, 2022, the Company no longer had access to the 2020 Purchase Agreement as the Company is no longer able to use the registration statement on Form S-3 that registered the shares issuable to Lincoln Park under the Purchase Agreement. On June 20, 2023, the Company entered into a purchase agreement (the “2023 Purchase Agreement”) with 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 In consideration for entering into the 2023 Purchase Agreement, the Company issued 696,021 During the years ended June 30, 2023 and June 30, 2022 we issued zero 0 497,340 0 4,676,399 March 2023 Private Placement In March 2023, the Company issued 2,378,070 1,189,036 2,711,000 1.14 1.14 June 2023 Private Placement Pursuant to a private placement offering, on June 26, 2023, the Company issued 4,718,532 2,359,266 shares of Common Stock resulting in proceeds of $ 1,300,823 0.53 per share. The combined purchase price for one share of Common Stock and one warrant was $ 0.53 per share. The private placement was made directly by the Company to persons who are not U.S. persons in reliance upon Regulation S of the Securities Act of 1933. No underwriter or placement agent was engaged by the Company for this private placement. Common Stock Issuances On June 26, 2023, all outstanding $ 1,200,000 2,264,150 1,132,075 One June 26, 2023, the Company issued 4,718,532 shares of Common Stock and warrants to purchase 2,359,266 shares of common stock resulting in proceeds of $ 1,300,823 1,200,000 5 0.53 0.53 On June 20, 2023, the Company issued 696,021 On April 27, 2023, there were 100,000 120,000 During March 2023, the Company issued 2,378,070 1,189,036 2,711,000 5 1.14 1.14 On February 10, 2023, there were 100,000 108,000 On December 30, 2022, the Company issued 198,439 204,392 On July 14, 2022, certain of our warrant holders exercised warrants to purchase 1,250,000 1,625,000 2.21 2,762,500 2.21 On June 17, 2022, the Company issued 47,115 299,178 During the period ending June 30, 2022, the Company issued 497,340 9.25 4,676,399 On April 4, 2022, the Company issued 1,700 2.89 4,913 On January 11, 2022, the Company issued 6,266 40,561 On December 28, 2021, there were 35,000 252,350 On December 24, 2021, the Company issued 100,000 1.30 130,000 7.98 798,000 2017 Warrants On July 14, 2022, certain of our warrant holders exercised warrants to purchase 1,250,000 1,625,000 This non-cash earn-out distribution impacted stockholders’ equity in the amount of $ 2,762,500 2.21 419,182 Acquisition of Renovaro Biopharma / Contingently issuable shares On February 16, 2018, the acquisition of Renovaro Biopharma was completed. As part of the acquisition, the stockholders of Renovaro 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, 2023, no Acquisition of Renovaro Denmark At June 30, 2023 and 2022, the Company maintained a reserve of 17,414 167,639 no 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, 2023, the weighted-average assumptions used to estimate the grant date fair values of the stock options granted using the Black-Scholes option-pricing model are as follows: Schedule of weighted-average assumptions used to estimate the fair values of the stock options granted Renovaro Biosciences Inc. Expected term (in years) 5.3 6.5 Volatility 84.66 92.36 % Risk free interest rate 2.70 4.24 % Dividend yield 0 % The Company recognized stock-based compensation expense related to all equity instruments of $ 3,535,051 5,490,602 1,462,866 Plan Options On February 6, 2014, the Board adopted the Company’s 2014 Equity Incentive Plan (the “2014 Plan”), and the Company reserved 1,206,000 On October 30, 2019, the Board approved and on October 31, 2019, the Company’s stockholders adopted Renovaro’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 193,000 3,219,200 During the year ended June 30, 2023 and 2022, the Company granted options to purchase 184,800 issued, 18,960 0 0 0 During the year ended June 30, 2023 and 2022, the Company granted options to purchase 73,200 issued, 12,640 65,000 shares of Common stock, respectively, to employees with a one-year vesting period. During the years ended June 30, 2023 and 2022, the Company granted options to purchase 355,359 103,668 During the years ended June 30, 2023, and 2022, the Company granted options to purchase zero 0 60,000 During the years ended June 30, 2023, and 2022, the Company granted options to purchase 75,000 29,642 During the years ended June 30, 2023 and 2022, the Company granted options to purchase zero 0 21,979 All of the above options are exercisable at the market price of the Company’s Common Stock on the date of the grant. To date the Company has granted options under the Plan (“Plan Options”) to purchase 5,710,001 A summary of the Plan Options outstanding at June 30, 2023 is presented below: Schedule 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 $ 0.94 4.50 1,094,715 8.74 $ 2.14 405,296 7.57 $ 2.92 $ 4.51 6.50 2,503,102 7.62 $ 4.89 1,168,102 7.11 $ 5.26 $ 6.51 12.00 803,393 7.20 $ 8.02 694,016 7.00 $ 7.98 Total 4,401,211 7.82 $ 4.78 2,267,415 7.16 $ 5.68 A summary of changes since July 1, 2022 are presented below: Schedule of stock option activity Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at July 1, 2022 4,307,820 $ 5.37 8.55 $ — Granted 881,359 1.83 Exercised — — Forfeited (787,968 ) 4.68 Expired/Canceled — Outstanding at June 30, 2023 4,401,211 $ 4.78 7.82 $ — Exercisable at June 30, 2023 2,267,415 $ 5.68 7.16 $ — At June 30, 2023, the Company has 2,267,415 Common Stock Purchase Warrants A summary of the warrants outstanding at June 30, 2023, and changes in the warrants in the year ended June 30, 2023 are presented below: Schedule of common stock purchase warrants outstanding Weighted Average Weighted Average Underlying Shares Exercise Price Remaining Life Outstanding at July 1, 2022 1,250,000 $ 1.30 0.03 Granted 3,548,302 0.73 4.80 Exercised (1,250,000 ) 1.30 — Cancelled/Expired — — — Outstanding and exercisable at June 30, 2023 3,548,302 $ 0.73 4.80 Schedule 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 $ 0.53 1.14 3,548,302 4.80 $ 0.73 3,548,302 $ 0.73 Restricted Stock Units (RSUs) The Company recognized stock-based compensation expense related to RSUs of zero 0 258,559 Restricted Stock Awards (RSA) The Company recognized stock-based compensation expense related to RSAs of $ 108,000 0 a grant of 100,000

COMMITMENTS AND CONTINGENCIES

COMMITMENTS AND CONTINGENCIES	12 Months Ended
	Jun. 30, 2023
Commitments and Contingencies Disclosure [Abstract]
COMMITMENTS AND CONTINGENCIES	NOTE 9 — COMMITMENTS AND CONTINGENCIES Commitments 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 no 275,000 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”) (collectively the “HBV Licensors”), 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 consisted of monthly payments amounting to $ 144,500 During the years ended June 30, 2023 and 2022, the Company paid a total of zero 0 1,011,500 0 1,500,000 On April 18, 2021, the Company entered into a Statement of Work and License Agreement (the “Development License Agreement”), by and among the Company, G-Tech and SRI (collectively, the “Development Licensors”), 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 Development License Agreement was entered into pursuant to the existing Framework Agreement between the parties dated November 15, 2019. The Development 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 Development License Agreement provided for an up-front payment of $ 10,000,000 760,000 The Development 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 Development License Agreement. During the years ended June 30, 2023 and 2022 the Company paid zero 0 150,000 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 Serhat Gümrükcü and SRI (collectively, the “ALC Licensors”) whereby the ALC Licensors granted the Company an exclusive, worldwide, perpetual, fully paid-up, royalty-free license, with the right to sublicense, 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 the ALC Licensors 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 the ALC Licensors, 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 G-Tech and SRI are controlled by Anderson Wittekind, a shareholder of the Company. Shares held for non-consenting shareholders 17,414 Service Agreements – The Company had a consulting agreement for services of a Senior Medical Advisor for up to $210,000 per year on a part-time basis. Contingencies Securities Class Action Litigation Federal Derivative Litigation State Derivative Litigation On October 21, 2022, the Company filed a Complaint in the Superior Court of the State of California for the County of Los Angeles against Serhat Gümrükcü, William Anderson Wittekind (“Wittekind”), G Tech, SG & AW Holdings, LLC, and SRI. The Complaint alleges that the defendants engaged in a “concerted, deliberate scheme to alter, falsify, and misrepresent to the Company the results of multiple studies supporting its Hepatitis B and SARS-CoV-2/influenza pipelines.” Specifically, “Defendants manipulated negative results to reflect positive outcomes from various studies, and even fabricated studies out of whole cloth.” As a result of the defendants’ conduct, the Company claims that it “paid approximately $25 million to Defendants and third-parties that it would not otherwise have paid.” On April 21, 2023, defendants Wittekind, G Tech, SG & AW Holdings, LLC, and SRI filed a demurrer with respect to some, but not all, of the Company’s claims, as well as a motion to strike. On September 6, 2023, the court denied in part and granted in part the pending motions. On September 7, 2023, the court entered a case management order setting the final status conference, trial, and other intervening deadlines. We will continue to pursue our claims against these defendants. On On June 7, 2023, Weird Science LLC (“Weird Science”), Wittekind, the William Anderson Wittekind 2020 Annuity Trust, the William Anderson Wittekind 2021 Annuity Trust, the Dybul 2020 Angel Annuity Trust, and the Ty Mabry 2021 Annuity Trust (collectively, the “Trusts”) (collectively, “Plaintiffs”) filed a Verified Complaint against the Company in the Court of Chancery of Delaware. Plaintiffs allege that the Company breached the February 16, 2018 Investor Rights Agreement between the Company, Weird Science, and RS Group ApS (the “Investor Rights Agreement”). According to the Verified Complaint, the Investor Rights Agreement required the Company to (i) notify all “Holders” of “Registrable Securities” at least 30 days prior to filing a registration statement and (ii) afford such Holders an opportunity to have their Registrable Securities included in such registration statement. Plaintiffs allege that the Company breached these registration rights by failing to provide the required notice in connection with S-3 registration statements filed by the Company on July 13, 2020 and February 11, 2022. Plaintiffs seek compensatory damages, pre- and post-judgment interest, costs, and attorneys’ fees. Enochian denies Plaintiffs’ allegations and intends to vigorously defend against the claim. On August 24, 2023, counsel on behalf of Weird Science, Wittekind, individually, and Wittekind, as trustee of the Trusts served a demand to inspect the Company’s books and records (the “Demand”) pursuant to Delaware General Corporation Law, § 220 (“Section 220”). The Demand seeks the Company’s books and records in connection with a various issues identified in the Demand. The Company takes its obligations under Section 220 seriously and, to the extent that the requests are proper under Section 220, intends to comply with those obligations.

RELATED PARTY TRANSACTIONS

RELATED PARTY TRANSACTIONS	12 Months Ended
	Jun. 30, 2023
Related Party Transactions [Abstract]
RELATED PARTY TRANSACTIONS	NOTE 10 — RELATED PARTY TRANSACTIONS On June 26, 2023, RS Bio ApS, a Danish entity, participated in the Private Placement and purchased 1,886,794 of Common Stock and warrants to purchase 943,397 shares of Common Stock resulting in proceeds to the Company of $ 1,000,000 . Mr. Rene Sindlev, the Chairman of the Company’s Board of Directors, holds the sole voting and disposition power of the shares owned by RS Bio ApS. The Board of Directors (excluding Mr. Sindlev) approved the participation of certain officers and directors of the Company in the Private Placement on identical terms as the other investors of the Private Placement (see Note 8). On March 17, 2023, RS Bio ApS, a Danish entity, participated in the Private Placement and purchased 877,193 shares of Common Stock and warrants to purchase 438,597 shares of Common Stock resulting in proceeds to the Company of $ 1,000,000 . Mr. Rene Sindlev, the Chairman of the Company’s Board of Directors, holds the sole voting and disposition power of the shares owned by RS Bio ApS. The Board of Directors (excluding Mr. Sindlev) approved the participation of certain officers and directors of the Company in the Private Placement on identical terms as the other investors of the Private Placement (see Note 8). The Company paid G-Tech zero 0 and $ 4,031,500 , which included payments for consulting agreements related to HIV, and contractual costs related to the HBV License, the Development License and the ALC License (see Note 9), and security expenses, for the years ended June 30, 2023 and 2022, respectively. The Company leased office space from a landlord affiliated with G-Tech from May 15, 2022 to August 31, 2022, on a month-to-month basis for a total of $ 43,750 , of which $ 25,000 relates to the year ended June 30, 2023. The Company paid the amount in full in August 2022.

SUBSEQUENT EVENTS

SUBSEQUENT EVENTS	12 Months Ended
	Jun. 30, 2023
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	NOTE 11 — SUBSEQUENT EVENTS August 2023 Private Placement On August 1, 2023, the Company closed a private placement of 280,505 of the Company’s units. Each such Unit consists of (i) one share of the Company’s Series A Convertible Preferred Stock, $ 0.0001 par value per share and (ii) one Common Stock purchase warrant to purchase five shares of the Company’s Common Stock, $ 0.0001 par value per share at a price per Unit equal to $ 7.13 for aggregate proceeds to the Company of $ 2,000,000 in cash. In addition, the Company issued 280,505 Units in connection with the conversion of $ 2,000,000 of the Promissory Note, as further described below under the heading “Amendment and Conversion of Previously Issued Promissory Note”. In connection with the Private Placement, the Company sold an aggregate of 561,010 shares of Preferred Stock, which are initially convertible into an aggregate of 5,610,100 shares of Common Stock . In connection with the Private Placement, the Company sold Warrants to purchase an aggregate of 2,805,050 shares of Common Stock, which represents 50% warrant coverage. The Warrants are exercisable for five years from the date of issuance and have an exercise price of $ 0.65 per share, payable in cash. Amendment and Conversion of Previously Issued Promissory Note On July 31, 2023, the Company and the holder of the Previously Issued Promissory Note agreed to amend the Promissory Note (the Fourth Amendment), to provide the holder with limited conversion rights in connection with the Private Placement. Per the terms of the Fourth Amendment, the Holder could elect to convert $ 2,000,000 of the outstanding principal balance of the Promissory Note into the Units being offered in the Private Placement at the price per Unit being paid by the investors in the Private Placement. As mentioned above, on August 1, 2023, the holder of the Promissory Note notified the Company of their election to exercise the Conversion Right. Therefore, $ 2,000,000 of the outstanding principal balance of the note was converted into 280,505 Units, comprised of an aggregate of (i) 280,505 shares of Preferred Stock and (ii) Warrants to purchase an aggregate of 1,402,525 shares of Common Stock. A principal balance of $ 3,000,000 remained outstanding under the Promissory Note after the foregoing conversion. The Units issued in connection with the conversion were issued pursuant to Regulation S. Definitive Agreement with GEDi Cube On September 28, 2023, the Company entered into a Stock Purchase Agreement (the “ Purchase Agreement GEDi Cube Sellers Transaction At the effective time of the Transaction (the “ Effective Time GEDi Cube Share Renovaro Shares Closing Consideration Earnout Shares Each of the Company and GEDi Cube has agreed, subject to certain exceptions with respect to unsolicited proposals, not to directly or indirectly solicit competing acquisition proposals or to enter into discussions concerning, or provide confidential information in connection with, any unsolicited alternative acquisition proposals. The completion of the Transaction is subject to the satisfaction or waiver of customary closing conditions, including: (i) adoption of the Purchase Agreement by holders of all of the outstanding GEDi Cube Shares, (ii) approval of the issuance of Renovaro Shares in connection with the Transaction by a majority of the votes cast at the shareholder meeting of our shareholders, (iii) absence of any court order or regulatory injunction prohibiting completion of the Transaction, (iv) subject to specified materiality standards, the accuracy of the representations and warranties of the other party, (v) the authorization for listing of Renovaro Shares to be issued in the Transaction on the Nasdaq, (vi) compliance by the other party in all material respects with its covenants, and (vii) the entry by the parties into a registration rights agreement, to become effective as of the Effective Time, pursuant to which Renovaro will provide registration rights to the Sellers with respect to (a) the Renovaro Shares issued to the Sellers as Closing Consideration at the Effective Time and (b) any Earnout Shares that they receive after the Closing. We and GEDi Cube have each made customary representations and warranties in the Purchase Agreement. The Purchase Agreement also contains customary covenants and agreements, including covenants and agreements relating to (i) the conduct of each of our and GEDi Cube’s business between the date of the signing of the Purchase Agreement and the closing date of the Transaction and (ii) the efforts of the parties to cause the Transaction to be completed. The Purchase Agreement contains certain termination rights for both the Company and GEDi Cube. Stock Issuances On July 28, 2023, the Company entered into an agreement to issue 500,000 shares of Common Stock for consulting services valued at $ 285,000 . On August 22, 2023, the Company entered into agreements to issue an aggregate of 1,000,000 2,150,000 On September 28, 2023, the Company entered into an agreement to issue 500,000 shares of Common Stock for consulting services valued at $ 2,035,000 .

ORGANIZATION AND SUMMARY OF S_2

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)	12 Months Ended
	Jun. 30, 2023
Accounting Policies [Abstract]
Business	Business
Going Concern	Going Concern - 244,029,253 as of June 30, 2023. The continuation of the Company as a going concern is dependent upon (i) its ability to successfully obtain FDA approval of its product candidates, (ii) its ability to obtain any necessary debt and/or equity financing, and (iii) its ability to generate profits from the Company’s future operations. These factors raise substantial doubt regarding the Company’s ability to continue as a going concern for a year from the issuance of these financial statements. These financial statements do not include any adjustments to the recoverability and classification of recorded asset amounts and classification of liabilities that might be necessary should the Company be unable to continue as a going concern.
Basis of Presentation	Basis of Presentation -
Principles of Consolidation	Principles of Consolidation
Subsidiaries	Subsidiaries - Renovaro Biosciences Denmark ApS (“Renovaro Denmark”), formerly Enochian Biosciences Denmark ApS a Danish corporation was incorporated on April 1, 2001. On February 12, 2014, in accordance with the terms and conditions of a Share Exchange Agreement, the Company acquired Renovaro Denmark and it became a 100% owned subsidiary of Renovaro subject to 185,053 shares of Common Stock of Renovaro held in escrow according to Danish law (the “Escrow Shares”). As of June 30, 2023, there are 17,414
Use of Accounting Estimates	Use of Accounting Estimates
Functional Currency and Foreign Currency Translation	Functional Currency and Foreign Currency Translation
Cash and Cash Equivalents	Cash and Cash Equivalents 1,874,480 9,172,142 1,526,990 8,805,495
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 on June 30 or whenever events or changes in circumstances indicate the fair value of the license is less than the carrying amount.
Goodwill	Goodwill
Impairment of Goodwill and Indefinite Lived Intangible Assets	Impairment of Goodwill and Indefinite Lived Intangible Assets For indefinite-lived intangible assets, such as licenses acquired as an In-Process Research and Development (“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. For the year ended June 30, 2023, the carrying value of the licenses acquired as an IPR&D asset exceeded its fair value. Therefore, the Company recorded an impairment loss of $ 18,960,000 The carrying value of IPR&D and goodwill at June 30, 2023, were $ 42,611,000 11,640,000
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. No impairment was recorded during the year ended June 30, 2023.
Leases	Leases Effective June 25, 2022, the Company entered into a sub-lease agreement (see Note 5.) Pursuant to ASC 842, the Company treats the sublease as a separate lease, as the Company was not relieved of the primary obligation under the original lease. The Company continued to account for the Century City Medical Plaza lease as a lessee and in the same manner as prior to the commencement date of the sublease. The Company accounted for the sublease as a lessor of the lease. The sublease was classified as an operating lease, as it did not meet the criteria of a sales-type or direct financing lease. On April 18, 2023, the Company entered into a sublease termination agreement with One Health Labs (the “Subtenant”), whereby the Subtenant and the Company agreed to terminate the sublease effective as of April 30, 2023. The Subtenant agreed to pay the Company $ 139,460 35,540 175,000 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 5.)
Research and Development Expenses	Research and Development Expenses 4,165,197 8,372,800
Income Taxes	Income Taxes
Loss Per Share	Loss Per Share 63,698,144 53,007,082 7,949,513 6,807,820
Fair Value of Financial Instruments	Fair Value of Financial Instruments ● Level 1. Observable inputs, such as quoted prices in active markets for identical assets or liabilities; ● Level 2. Inputs, other than 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, 2, or 3 liabilities measured at fair value on a recurring basis as of June 30, 2023. As a result of the contingent consideration liability being extinguished during the fiscal year, a fair value option model evaluation was not performed as of June 30, 2023. 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, 2023 and 2022, 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, 2023 $ — $ — $ — The roll forward of the contingent consideration liability is as follows: Balance June 30, 2022 — — 2,343,318 Contingent Shares issued pursuant to the Acquisition Agreement (2,762,500 ) Loss on extinguishment of contingent Consideration — — 419,182 Balance June 30, 2023 $ — $ — $ — 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, 2022 $ — $ — $ 2,343,318 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 (798,000 ) Fair value adjustment — — (2,896,627 ) Balance June 30, 2022 $ — $ — $ 2,343,318
Stock-Based Compensation	Stock-Based Compensation FASB ASC Topic 718, Compensation – Stock Compensation 3,535,051 5,490,602 . The Company recognizes compensation costs for stock option awards to employees, officers 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 value of the stock options granted using the Black-Scholes option-pricing model are the expected term of the award, the underlying stock price volatility, the risk-free interest rate, and the expected dividend yield. The Company accounts for forfeitures as they occur. The Company records stock-based compensation for services received from non-employees in accordance with ASC 718, Compensation—Stock Compensation Non-Employees The Company does not have sufficient historical information to develop reasonable expectations about future exercise patterns and post-vesting employment termination behavior. Accordingly, the Company has elected to use the “simplified method” to estimate the expected term of its share-based awards. The simplified method computes the expected term as the sum of the award’s vesting term plus the original contractual term divided by two.
New Accounting Pronouncements Not Yet Adopted	New Accounting Pronouncements Not Yet Adopted

ORGANIZATION AND SUMMARY OF S_3

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables)	12 Months Ended
	Jun. 30, 2023
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, 2023 $ — $ — $ — The roll forward of the contingent consideration liability is as follows: Balance June 30, 2022 — — 2,343,318 Contingent Shares issued pursuant to the Acquisition Agreement (2,762,500 ) Loss on extinguishment of contingent Consideration — — 419,182 Balance June 30, 2023 $ — $ — $ — 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, 2022 $ — $ — $ 2,343,318 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 (798,000 ) Fair value adjustment — — (2,896,627 ) Balance June 30, 2022 $ — $ — $ 2,343,318

PROPERTY AND EQUIPMENT (Tables)

PROPERTY AND EQUIPMENT (Tables)	12 Months Ended
	Jun. 30, 2023
Property, Plant and Equipment [Abstract]
Schedule of property and equipment	Schedule of property and equipment Useful Life June 30, 2023 June 30, 2022 Lab equipment and instruments 4 - 7 $ 576,298 $ 546,524 Leasehold improvements 10 224,629 224,629 Furniture, fixtures, and equipment 4 - 7 172,861 172,861 Total 973,788 944,014 Less accumulated depreciation (464,799 ) (357,478 ) Net Property and Equipment $ 508,989 $ 586,536

INTANGIBLE ASSETS AND GOODWILL

INTANGIBLE ASSETS AND GOODWILL (Tables)	12 Months Ended
	Jun. 30, 2023
Goodwill and Intangible Assets Disclosure [Abstract]
Schedule of intangible assets	Schedule of intangible assets Useful Life June 30, 2022 Period Change Effect of Currency Translation June 30, 2023 Definite Life Intangible Assets Patents 20 Years $ 279,257 $ — 11,679 $ 290,936 Less Accumulated Amortization (234,989 ) (6,175 ) (10,096 ) (251,260 ) Net Definite-Life Intangible Assets $ 44,268 $ (6,175 ) $ 1,583 $ 39,676 Indefinite Life Intangible Assets License Agreement $ 61,571,000 $ (18,960,000 ) $ — $ 42,611,000 Goodwill 11,640,000 — — 11,640,000 Total Indefinite Life Intangible Assets $ 73,211,000 $ (18,960,000 ) $ — $ 54,251,000
Schedule of expected future amortization expense	Schedule of expected future amortization expense Years ended June 30, 2024 $ 9,919 2025 9,919 2026 9,919 2027 9,919 Total $ 39,676

LEASES (Tables)

LEASES (Tables)	12 Months Ended
	Jun. 30, 2023
Leases
Schedule of lease commitments	Schedule of lease commitments Years Ending June 30 Lease Expense 2024 $ 246,004 2025 253,384 2026 260,985 2027 268,815 2028 45,020 Less imputed interest (105,199 ) Total $ 969,009
Schedule of net operating lease expenses	Schedule of net operating lease expenses Years ended June 30, 2023 2022 Operating Lease Expense $ 322,447 $ 356,073 Sub-lease Income (352,700 ) (2,962 ) Total Net Lease Expense $ (30,253) $ 353,111

INCOME TAXES (Tables)

INCOME TAXES (Tables)	12 Months Ended
	Jun. 30, 2023
Income Tax Disclosure [Abstract]
Schedule of deferred tax assets (liabilities)	Schedule of deferred tax assets (liabilities) June 30 2023 2022 Excess of tax over book depreciation of fixed assets $ 8,258 $ 6,406 Excess of tax over book depreciation of patents 8,415 5,716 Stock/options compensation 3,885,996 2,831,137 Depreciation and amortization 152,059 118,020 Net operating loss carryforwards 140,547,314 71,299,011 Change in tax rate — — Valuation allowance (144,602,042 ) (74,260,290 ) Total Deferred Tax Assets (Liabilities) $ — $ —
Schedule of reconciliation of income tax expense	Schedule of reconciliation of income tax expense Years ended June 30, 2023 2022 Computed tax at expected statutory rate $ (70,341,751 ) $ (59,450,176 ) Non-US income taxed at different rates — — Non-deductible expenses / other items — 34 Valuation allowance 70,341,751 59,450,176 Income Tax Expense (Benefit) $ — $ 34
Schedule of components of income tax expense (benefit)	Schedule of components of income tax expense (benefit) Years ended June 30, 2023 2022 Current Income Tax Expense Danish income tax (benefit) $ — $ — Total Current Tax Expense (Benefit) $ — $ — Deferred Income Tax Expense (Benefit) Excess of tax over book depreciation of fixed assets $ 8,258 $ 6,406 Excess of tax over book depreciation of patents 8,415 5,716 Stock/options compensation 3,885,996 2,831,137 Depreciation and amortization 152,059 118,020 Net operating loss carryforwards 140,547,314 71,299,011 Change in tax rate — — Change in the valuation allowance (144,602,042 ) (74,260,290 ) Total Deferred Tax Expense $ — $ —

STOCKHOLDERS_ EQUITY (Tables)

STOCKHOLDERS’ EQUITY (Tables)	12 Months Ended
	Jun. 30, 2023
Equity [Abstract]
Schedule of weighted-average assumptions used to estimate the fair values of the stock options granted	Schedule of weighted-average assumptions used to estimate the fair values of the stock options granted Renovaro Biosciences Inc. Expected term (in years) 5.3 6.5 Volatility 84.66 92.36 % Risk free interest rate 2.70 4.24 % Dividend yield 0 %
Schedule of stock options outstanding	Schedule 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 $ 0.94 4.50 1,094,715 8.74 $ 2.14 405,296 7.57 $ 2.92 $ 4.51 6.50 2,503,102 7.62 $ 4.89 1,168,102 7.11 $ 5.26 $ 6.51 12.00 803,393 7.20 $ 8.02 694,016 7.00 $ 7.98 Total 4,401,211 7.82 $ 4.78 2,267,415 7.16 $ 5.68
Schedule of stock option activity	Schedule of stock option activity Weighted Average Weighted Average Weighted Average Shares Exercise Price Remaining Life Intrinsic Value Outstanding at July 1, 2022 4,307,820 $ 5.37 8.55 $ — Granted 881,359 1.83 Exercised — — Forfeited (787,968 ) 4.68 Expired/Canceled — Outstanding at June 30, 2023 4,401,211 $ 4.78 7.82 $ — Exercisable at June 30, 2023 2,267,415 $ 5.68 7.16 $ —
Schedule of common stock purchase warrants outstanding	Schedule of common stock purchase warrants outstanding Weighted Average Weighted Average Underlying Shares Exercise Price Remaining Life Outstanding at July 1, 2022 1,250,000 $ 1.30 0.03 Granted 3,548,302 0.73 4.80 Exercised (1,250,000 ) 1.30 — Cancelled/Expired — — — Outstanding and exercisable at June 30, 2023 3,548,302 $ 0.73 4.80
Schedule of common stock purchase warrants	Schedule 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 $ 0.53 1.14 3,548,302 4.80 $ 0.73 3,548,302 $ 0.73

ORGANIZATION AND SUMMARY OF S_4

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Fair Value, Inputs, Level 1 [Member]
Platform Operator, Crypto-Asset [Line Items]
Contingent Consideration Liability
Balance at beginning
Fair value adjustment
Loss on extinguishment of contingent Consideration
Balance at end
Fair Value, Inputs, Level 2 [Member]
Platform Operator, Crypto-Asset [Line Items]
Contingent Consideration Liability
Balance at beginning
Fair value adjustment
Loss on extinguishment of contingent Consideration
Balance at end
Fair Value, Inputs, Level 3 [Member]
Platform Operator, Crypto-Asset [Line Items]
Contingent Consideration Liability		2,343,318
Balance at beginning	2,343,318	6,037,945
Contingent Shares issued pursuant to the Acquisition Agreement	(2,762,500)	(798,000)
Fair value adjustment		(2,896,627)
Loss on extinguishment of contingent Consideration	419,182
Balance at end		$ 2,343,318

ORGANIZATION AND SUMMARY OF S_5

ORGANIZATION AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Indefinite-Lived Intangible Assets [Line Items]
Retained Earnings (Accumulated Deficit)	$ 244,029,253	$ 204,345,197
Escrow Shares remaining	17,414
Cash	$ 1,874,480	9,172,142
Cash held in financial institutions	1,526,990	8,805,495
Carrying value of IPR&D	42,611,000	61,571,000
Goodwill	11,640,000	11,640,000
Payment for lease	139,460
Security deposit	35,540
Termination fee	175,000
Research and development expense	$ 4,165,197	$ 8,372,800
Common Stock, Shares, Outstanding	63,698,144	53,007,082
Potential dilutive shares	7,949,513	6,807,820
Stock based compensation costs	$ 3,535,051	$ 5,490,602
In Process Research and Development [Member]
Indefinite-Lived Intangible Assets [Line Items]
Impairment loss	$ 18,960,000	$ 93,253,000

GOING CONCERN (Details Narrativ

GOING CONCERN (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Organization, Consolidation and Presentation of Financial Statements [Abstract]
Net Income (Loss) Attributable to Parent	$ 39,684,056	$ 113,433,392
Cash and Cash Equivalents, at Carrying Value	1,874,480	9,172,142
Retained Earnings (Accumulated Deficit)	$ 244,029,253	$ 204,345,197

PROPERTY AND EQUIPMENT (Details

PROPERTY AND EQUIPMENT (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 973,788	$ 944,014
Less Accumulated Depreciation	(464,799)	(357,478)
Net Property and Equipment	508,989	586,536
Lab Equipment And Instruments [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 576,298	546,524
Leasehold Improvements [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	10 years
Property, plant and equipment, gross	$ 224,629	224,629
Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, plant and equipment, gross	$ 172,861	$ 172,861
Minimum [Member] | Lab Equipment And Instruments [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	4 years
Minimum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	4 years
Maximum [Member] | Lab Equipment And Instruments [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years
Maximum [Member] | Furniture and Fixtures [Member]
Property, Plant and Equipment [Line Items]
Property, Plant and Equipment, Useful Life	7 years

PROPERTY AND EQUIPMENT (Detai_2

PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Property, Plant and Equipment [Abstract]
Depreciation expense	$ 107,321	$ 108,595

INTANGIBLE ASSETS AND GOODWIL_2

INTANGIBLE ASSETS AND GOODWILL (Details) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Finite-Lived Intangible Assets [Line Items]
Period Change	$ (6,175)
Effect of Currency Translation	1,583
Definite-life intangible assets	39,676	$ 44,268
Indefinite Life Intangible Assets	54,251,000	73,211,000
Indefinite life intangible assets period Change	$ (18,960,000)
Patents [Member]
Finite-Lived Intangible Assets [Line Items]
Finite-Lived Intangible Asset, Useful Life	20 years
Definite-life intangible assets	$ 290,936	279,257
Period Change
Effect of Currency Translation	11,679
Accumulated Amortization [Member]
Finite-Lived Intangible Assets [Line Items]
Period Change	(6,175)
Effect of Currency Translation	(10,096)
Accumulated Amortization	(251,260)	(234,989)
Licensing Agreements [Member]
Finite-Lived Intangible Assets [Line Items]
Period Change	(18,960,000)
Indefinite Life Intangible Assets	42,611,000	61,571,000
Goodwill [Member]
Finite-Lived Intangible Assets [Line Items]
Period Change
Indefinite Life Intangible Assets	$ 11,640,000	$ 11,640,000

INTANGIBLE ASSETS AND GOODWIL_3

INTANGIBLE ASSETS AND GOODWILL (Details 1) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Goodwill and Intangible Assets Disclosure [Abstract]
2024	$ 9,919
2025	9,919
2026	9,919
2027	9,919
Total	$ 39,676	$ 44,268

INTANGIBLE ASSETS AND GOODWIL_4

INTANGIBLE ASSETS AND GOODWILL (Details Narrative) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Indefinite-Lived Intangible Assets [Line Items]
Definite-life intangible assets	$ 39,676	$ 44,268
Amortization expense	6,175	14,995
In Process Research and Development [Member]
Indefinite-Lived Intangible Assets [Line Items]
Impairment loss	$ 18,960,000	$ 93,253,000

LEASES (Details)

LEASES (Details)	Jun. 30, 2023 USD ($)
Leases
2024	$ 246,004
2025	253,384
2026	260,985
2027	268,815
2028	45,020
Less imputed interest	(105,199)
Total	$ 969,009

LEASES (Details 1)

LEASES (Details 1) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Leases
Operating Lease Expense	$ 322,447	$ 356,073
Sub-lease Income	(352,700)	(2,962)
Total Net Lease Expense	$ (30,253)	$ 353,111

LEASES (Details Narrative)

LEASES (Details Narrative) - USD ($)				12 Months Ended
	Jun. 20, 2022	Jun. 19, 2018	Nov. 13, 2017	Jun. 30, 2023
Leases
Lease premises, description		On June 19, 2018, Renovaro 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 leased 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.	On November 13, 2017, Renovaro 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 Renovaro agreed to lease approximately 2,325 rentable square feet (the “Plaza Lease”). The base rent for the Plaza Lease increased by 3% each year, and ranged from approximately $8,719 per month, for the first year to $10,107 per month for the two months of the sixth year. The lease was terminated early without penalties or additional costs as of September 30, 2022, that released an accrual of $70,800 related to leasehold improvements that was not utilized.
Weighted-average remaining term				4 years 2 months 1 day
Weighted-average discount rate				4.03%
Sublease agreement description	On June 20, 2022, the Company entered into a sublease agreement with One Health Labs (the “Subtenant”), whereby the Subtenant agreed to lease 3,554 square feet of space currently rented by the Company in Century City Medical Plaza as of June 25, 2022 for a period of 3.5 years with an option to renew for the remaining term of the lease that ends as of June 19, 2028. The base rent was $17,770 per month plus $750 towards utility fees that are part of the original lease agreement would have increased by 3% each year over the term of the sublease. The Company received a total of $57,022 on July 1, 2022 after execution of the sublease to cover the first month rent, utility fee and deposit. The first sublease payment began on August 1, 2022.
Lease payment				$ 139,460
Security deposit				35,540
Termination fee				175,000
Paid in operating leases				$ 439,519

NOTES PAYABLE (Details Narrativ

NOTES PAYABLE (Details Narrative) - USD ($)												12 Months Ended
	Jun. 26, 2023	Mar. 31, 2023	Dec. 30, 2022	Nov. 30, 2022	Jul. 14, 2022	Jun. 17, 2022	May 17, 2022	Feb. 11, 2021	Jul. 08, 2020	Mar. 30, 2020	Feb. 06, 2020	Jun. 30, 2023	Jun. 30, 2022	Dec. 24, 2021	Dec. 23, 2021
Debt Instrument [Line Items]
Stock price					$ 2.21									$ 1.30	$ 7.98
Maturity date									Aug. 01, 2023
Prepayment shares			169,020
Number of shares issued, value			$ 204,392
Prepaid interest			174,090
Accrued interest amount			$ 30,302									$ 0	$ 24,181
Stock issued for debt conversion												1,200,000
Interest Expense, Other												580,344	$ 372,844
Convertible notes balance												$ 0
Issuance of common stock							$ 299,178
Interest at the fixed rate				6.69%
Number of shares issued							47,115
Common stock par vlaue												$ 0.0001	$ 0.0001
Warrant purchase price	$ 0.53	$ 1.14
Proceeds from private placement		$ 2,711,000										$ 4,011,823
Unsecured note principal amount				$ 1,139,875
Monthly installments				96,220
Repayment on finance agreement				$ 300,000								1,121,767	560,848
Other current liabilities												184,733
Interest expense related to agreement												21,180
interest expense												$ 580,344	372,844
Private Placement [Member]
Debt Instrument [Line Items]
Stock price		$ 1.14										$ 0.53
Number of shares issued	4,718,532	2,378,070
Proceeds from private placement	$ 1,300,823	$ 2,711,000
Common Stock [Member]
Debt Instrument [Line Items]
Issuance of shares						47,115
Number of shares issued			198,439
Number of shares issued, value						$ 299,178
Stock issued for debt conversion, shares												2,264,150
Issuance of common stock					$ 1,625,000
Number of shares issued	4,718,532	2,378,070
Proceeds from private placement	$ 1,300,823
Common Stock [Member] | Private Placement [Member]
Debt Instrument [Line Items]
Number of shares issued	567,588
Common stock par vlaue	$ 0.0001
Warrants purchased	283,794
Warrant purchase price	$ 0.53
Proceeds from private placement	$ 300,822
Warrant [Member]
Debt Instrument [Line Items]
Stock price					$ 2.21
Stock issued for debt conversion, shares												1,132,075
Issuance of common stock					$ 1,625,000
Number of shares issued		1,189,036
Convertible Notes Payables [Member]
Debt Instrument [Line Items]
Principal amount											$ 600,000
Stock price			$ 1.03								$ 0.0001
Maturity date											Feb. 06, 2023
Interest rate											6%
Debt instrument, convertible, conversion price												$ 12
Interest Expense, Other												$ 210,543	72,875
Secured Notes [Member]
Debt Instrument [Line Items]
Maturity date			Feb. 28, 2024
Interest rate			12%
Issuance of shares			198,439
Number of shares issued			29,419
Obligation value			$ 1,200,000
Note Payable [Member]
Debt Instrument [Line Items]
Principal amount										$ 5,000,000
Maturity date										Nov. 30, 2021
Interest rate										6%
Stock issued for debt conversion										$ 501,370
Stock issued for debt conversion, shares										188,485
Issuance of common stock										$ 493,192
Promissory Note [Member]
Debt Instrument [Line Items]
Maturity date							Nov. 30, 2023	Nov. 30, 2022
Interest at the fixed rate								6%
Number of shares issued								74,054
Market price								$ 298,178
Discount amortization												348,621	$ 297,212
Debt net of discount												$ 4,624,947
Promissory Note [Member] | Minimum [Member]
Debt Instrument [Line Items]
Interest at the fixed rate							6%
Promissory Note [Member] | Maximum [Member]
Debt Instrument [Line Items]
Interest at the fixed rate							12%

INCOME TAXES (Details)

INCOME TAXES (Details) - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Excess of tax over book depreciation of fixed assets	$ 8,258	$ 6,406
Excess of tax over book depreciation of patents	8,415	5,716
Stock/options compensation	3,885,996	2,831,137
Depreciation and amortization	152,059	118,020
Net operating loss carryforwards	140,547,314	71,299,011
Change in tax rate
Valuation allowance	(144,602,042)	(74,260,290)
Total Deferred Tax Assets (Liabilities)

INCOME TAXES (Details 1)

INCOME TAXES (Details 1) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Income Tax Disclosure [Abstract]
Computed tax at expected statutory rate	$ (70,341,751)	$ (59,450,176)
Non-US income taxed at different rates
Non-deductible expenses / other items		34
Valuation allowance	70,341,751	59,450,176
Income Tax Expense (Benefit)		$ 34

INCOME TAXES (Details 2)

INCOME TAXES (Details 2) - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Current Income Tax Expense
Danish income tax (benefit)
Total Current Tax Expense (Benefit)
Deferred Income Tax Expense (Benefit)
Excess of tax over book depreciation of fixed assets	8,258	6,406
Excess of tax over book depreciation of patents	8,415	5,716
Stock/options compensation	3,885,996	2,831,137
Depreciation and amortization	152,059	118,020
Net operating loss carryforwards	140,547,314	71,299,011
Change in tax rate
Change in the valuation allowance	144,602,042	74,260,290
Total Deferred Tax Expense

INCOME TAXES (Details Narrative

INCOME TAXES (Details Narrative) - United States Tax [Member] - USD ($)	Jun. 30, 2023	Jun. 30, 2022
Operating Loss Carryforwards [Line Items]
Operating loss carryforwards	$ 476,965,239	$ 244,899,881
Deferred tax assets	$ 140,547,314	$ 71,299,011

STOCKHOLDERS' EQUITY (Details)

STOCKHOLDERS' EQUITY (Details) - Enochian Biosciences [Member]	12 Months Ended
	Jun. 30, 2023
Dividend yield	0%
Minimum [Member]
Expected term (in years)	5 years 3 months 18 days
Volatility	84.66%
Risk free interest rate	2.70%
Maximum [Member]
Expected term (in years)	6 years 6 months
Volatility	92.36%
Risk free interest rate	4.24%

STOCKHOLDERS' EQUITY (Details 1

STOCKHOLDERS' EQUITY (Details 1) - Share-Based Payment Arrangement, Option [Member] - $ / shares	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	4,401,211	4,307,820
Options Outstanding, Weighted Average Remaining Contractual Life (years)	7 years 9 months 25 days
Options Outstanding, Weighted Average Exercise Price	$ 4.78	$ 5.37
Options Exercisable	2,267,415
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years 1 month 28 days
Options Exercisable, Weighted Average Exercise Price	$ 5.68
Exercise Price Range 1 [Member]
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding, Number Outstanding	1,094,715
Options Outstanding, Weighted Average Remaining Contractual Life (years)	8 years 8 months 26 days
Options Outstanding, Weighted Average Exercise Price	$ 2.14
Options Exercisable	405,296
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years 6 months 25 days
Options Exercisable, Weighted Average Exercise Price	$ 2.92
Exercise Price Range 1 [Member] | Minimum [Member]
Option Indexed to Issuer's Equity [Line Items]
Exercise Prices	0.94
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	2,503,102
Options Outstanding, Weighted Average Remaining Contractual Life (years)	7 years 7 months 13 days
Options Outstanding, Weighted Average Exercise Price	$ 4.89
Options Exercisable	1,168,102
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years 1 month 9 days
Options Exercisable, Weighted Average Exercise Price	$ 5.26
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	803,393
Options Outstanding, Weighted Average Remaining Contractual Life (years)	7 years 2 months 12 days
Options Outstanding, Weighted Average Exercise Price	$ 8.02
Options Exercisable	694,016
Options Exercisable, Weighted Average Remaining Contractual Life (years)	7 years
Options Exercisable, Weighted Average Exercise Price	$ 7.98
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	$ 12

STOCKHOLDERS' EQUITY (Details 2

STOCKHOLDERS' EQUITY (Details 2) - Share-Based Payment Arrangement, Option [Member] - USD ($)	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Option Indexed to Issuer's Equity [Line Items]
Options Outstanding at beginning of period	4,307,820
Weighted Average Exercise Price, Outstanding at beginning of period	$ 5.37
Weighted Average remaining life, Outstanding at beginning of period		8 years 6 months 18 days
Weighted Average Intrinsic Value, Outstanding at end of period
Options Outstanding, Granted	881,359
Weighted Average Exercise Price, Granted	$ 1.83
Options Outstanding, Exercised
Weighted Average Exercise Price, Exercised
Options Outstanding, Forfeited	(787,968)
Weighted Average Exercise Price, Forfeited	$ 4.68
Options Outstanding, Expired
Options Outstanding at end of period	4,401,211	4,307,820
Weighted Average Exercise Price, Outstanding at end of period	$ 4.78	$ 5.37
Weighted Average remaining life, Outstanding at end of period	7 years 9 months 25 days
Options Exercisable	2,267,415
Options Exercisable, Weighted Average Exercise Price	$ 5.68
Weighted Average Remaining Life, Exercisable end of period	7 years 1 month 28 days
Weighted Average Intrinsic Value, Exercisable end of period

STOCKHOLDERS' EQUITY (Details 3

STOCKHOLDERS' EQUITY (Details 3) - Common Stock Purchase Warrants [Member] - $ / shares	12 Months Ended
	Jun. 30, 2023	Jun. 30, 2022
Option Indexed to Issuer's Equity [Line Items]
Outstanding at beginning of period	1,250,000
Weighted average exercise price, Outstanding at beginning of period	$ 1.30
Weighted Average remaining life, Outstanding	4 years 9 months 18 days	10 days
Granted	3,548,302
Weighted average exercise price, Granted	$ 0.73
Granted	4 years 9 months 18 days
Exercised	(1,250,000)
Weighted average exercise price, Exercised	$ 1.30
Cancelled/Expired
Weighted average exercise price, Expired
Outstanding at end of period	3,548,302	1,250,000
Weighted average exercise price, Outstanding at end of period	$ 0.73	$ 1.30

STOCKHOLDERS' EQUITY (Details 4

STOCKHOLDERS' EQUITY (Details 4) - Warrant [Member] - Exercise Price Range 4 [Member]	12 Months Ended
	Jun. 30, 2023 $ / shares shares
Accumulated Other Comprehensive Income (Loss) [Line Items]
Underlying shares | shares	3,548,302
Equivalent shares underlying warrants, weighted average remaining contractual life (years)	4 years 9 months 18 days
Outstanding, weighted average exercise price	$ 0.73
Equivalent shares exercisable, number exercisable | shares	3,548,302
Equivalent shares exercisable, weighted average exercise price	$ 0.73
Minimum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise prices	0.53
Maximum [Member]
Accumulated Other Comprehensive Income (Loss) [Line Items]
Exercise prices	$ 1.14

STOCKHOLDERS_ EQUITY (Details N

STOCKHOLDERS’ EQUITY (Details Narrative) - USD ($)															12 Months Ended
	Dec. 30, 2023	Jun. 26, 2023	Apr. 27, 2023	Mar. 31, 2023	Feb. 10, 2023	Dec. 30, 2022	Jul. 14, 2022	Jun. 17, 2022	May 17, 2022	Apr. 04, 2022	Jan. 11, 2022	Dec. 28, 2021	Dec. 24, 2021	Jul. 08, 2020	Jun. 30, 2023	Jun. 30, 2022	Jun. 20, 2023	Dec. 23, 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
Preferred stock, shares issued															0	0
Preferred stock, shares outstanding															0	0
Common stock, shares authorized															100,000,000	100,000,000
Common stock, par value															$ 0.0001	$ 0.0001
Common Stock, shares issued															63,698,144	53,007,082
Common stock, shares outstanding															63,698,144	53,007,082
Obligation to purchase														$ 20,000,000			$ 20,000,000
Maturity date														Aug. 01, 2023
Shares issued									47,115
Number of shares issued, value						$ 204,392
Proceeds of private placement offering				$ 2,711,000											$ 4,011,823
Share Price							$ 2.21						$ 1.30					$ 7.98
Common stock other outstanding		$ 1,200,000
Notes payable		$ 1,200,000
Warrants exercise term		5 years		5 years
Exercise price		$ 0.53		$ 1.14
Proceeds from common stock									$ 299,178
Earn-out distribution							$ 2,762,500
Nn-cash transaction impacted stockholders													$ 798,000
Extinguishment of contingent consideration liability	$ 419,182
Common stock reserved for issuance															17,414	17,414
Stock based compensation expense															$ 3,535,051	$ 5,490,602
Unrecognized compensation cost															1,462,866
Stock based compensation expense															$ 3,535,051	5,238,252
Share-Based Payment Arrangement, Option [Member]
Subsidiary, Sale of Stock [Line Items]
Option forfeited															787,968
Options Exercisable															2,267,415
Number of shares grant															881,359
2014 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock reserved for issuance																				1,206,000
Plan Options [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															5,710,001
Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued		4,718,532		2,378,070
Number of shares issued								47,115
Number of shares issued, value								$ 299,178
Number of share warrant purchase		2,359,266
Proceeds of private placement offering		$ 1,300,823
Converted shares of common stock, shares		2,264,150
Issuance of shares						198,439
Shares issued of common stock, value						$ 204,392
Purchase shares of common stock							1,250,000
Proceeds from common stock							$ 1,625,000
Stock based compensation expense
Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued				1,189,036
Share Price							$ 2.21
Converted shares of common stock, shares		1,132,075
Proceeds from common stock							$ 1,625,000
Shares purchased							1,250,000
Non cash earn out distribution							$ 2,762,500
Restricted Stock Units (RSUs) [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued					100,000
Number of shares issued													100,000
Converted shares of common stock, shares			100,000
Converted shares of common stock, value			$ 120,000		$ 108,000
Number of shares issued for services												35,000
Number of shares issued for services, value												$ 252,350
Proceeds from warrant													$ 130,000
Equity Option [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued										1,700	6,266
Number of shares issued, value										$ 4,913	$ 40,561
Share Price										$ 2.89
Restricted Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Stock based compensation expense															0	258,559
Restricted Stock Awards [Member]
Subsidiary, Sale of Stock [Line Items]
Stock based compensation expense															$ 108,000	$ 0
Number of shares grant															100,000
Agreement And Plan Of Merger Agreement Axis [Member] | E B I And Weird Science L L C [Member]
Subsidiary, Sale of Stock [Line Items]
Common shares contingently issuable															0
Lincoln Park [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued																	696,021
Lincoln Park [Member] | Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Number of shares issued															0	497,340
Number of shares issued, value															$ 0	$ 4,676,399
Share Price																$ 9.25
Renovaro Bio Pharma Inc [Member]
Subsidiary, Sale of Stock [Line Items]
Share Price							$ 2.21
DanDrit Denmark [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, shares outstanding															167,639
Renovaro Denmark [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock issued															0	0
Employees [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															184,800	0
Option forfeited															18,960
Employees [Member] | N 2019 Equity Incentive Plan [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															193,000	3,219,200
Employees [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted																0
Employees 1 [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															73,200	65,000
Option forfeited															12,640
Board Of Directors And Scientific Advisory Board [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															355,359	103,668
Consulting Services [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															0	60,000
Consulting Services 1 [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															75,000	29,642
Consulting Services 2 [Member]
Subsidiary, Sale of Stock [Line Items]
Option granted															0	21,979
Purchase Agreement [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued																	696,021		139,567
Private Placement [Member]
Subsidiary, Sale of Stock [Line Items]
Shares issued		4,718,532		2,378,070
Number of share warrant purchase		2,359,266		1,189,036
Proceeds of private placement offering		$ 1,300,823		$ 2,711,000
Share Price				$ 1.14											$ 0.53
Private Placement [Member] | Common Stock [Member]
Subsidiary, Sale of Stock [Line Items]
Common stock, par value		$ 0.0001
Shares issued		567,588
Proceeds of private placement offering		$ 300,822
Exercise price		$ 0.53
Private Placement [Member] | Common Stock And Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Share Price				1.14											$ 0.53
One Warrant [Member]
Subsidiary, Sale of Stock [Line Items]
Exercise price		$ 0.53		$ 1.14

COMMITMENTS AND CONTINGENCIES (

COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)						12 Months Ended
	Sep. 10, 2021	Aug. 25, 2021	Feb. 06, 2020	Jan. 31, 2020	Jul. 09, 2018	Jun. 30, 2023	Jun. 30, 2022	Nov. 15, 2019
Schedule of Investments [Line Items]
Research and development expenses						$ 4,165,197	$ 8,372,800
Up-front payment								$ 10,000,000
Payment for expenditures								$ 760,000
Prevention and treatment research						$ 0	$ 150,000
Initial payment		$ 600,000
Paid initial payment	$ 600,000
Common stock reserved for issuance						17,414	17,414
Compensation description						The Company had a consulting agreement for services of a Senior Medical Advisor for up to $210,000 per year on a part-time basis.
G Tech [Member] | License Agreement [Member]
Schedule of Investments [Line Items]
Payment for license			$ 1,200,000	$ 1,200,000
Royalty Percentage				2%
Milestone payments						$ 0	$ 1,500,000
Consulting Agreement [Member] | G Tech [Member]
Schedule of Investments [Line Items]
Consulting expenses					$ 130,000
Monthly consulting fee					$ 25,000
Research and development expenses						0	275,000
Monthly research costs						144,500
Payment for scientific staffing resources						$ 0	$ 1,011,500

RELATED PARTY TRANSACTIONS (Det

RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)				4 Months Ended	12 Months Ended
	Jun. 26, 2023	Mar. 17, 2023	May 17, 2022	Aug. 31, 2022	Jun. 30, 2023	Jun. 30, 2022
Related Party Transaction [Line Items]
Proceeds from common stock			$ 299,178
Related party costs					$ 0	$ 4,031,500
G Tech [Member]
Related Party Transaction [Line Items]
Lease expenses				$ 43,750
Lease expenses current				$ 25,000
R S Bio Aps [Member]
Related Party Transaction [Line Items]
Number of shares purchased	1,886,794	877,193
Proceeds from common stock	$ 1,000,000	$ 1,000,000
R S Bio Aps [Member] | Common Stock And Warrants [Member]
Related Party Transaction [Line Items]
Number of shares purchased	943,397	438,597

SUBSEQUENT EVENTS (Details Narr

SUBSEQUENT EVENTS (Details Narrative) - USD ($)								12 Months Ended
	Sep. 28, 2023	Aug. 22, 2023	Aug. 01, 2023	Jul. 31, 2023	Jul. 28, 2023	Jun. 26, 2023	Mar. 31, 2023	Jun. 30, 2023	Jun. 30, 2022	May 17, 2022
Subsequent Event [Line Items]
Number of shares issued										47,115
Preferred stock par value								$ 0.0001	$ 0.0001
Common stock par value								$ 0.0001	$ 0.0001
Proceeds from private placement							$ 2,711,000	$ 4,011,823
Exercise price						$ 0.53	$ 1.14
Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued						4,718,532	2,378,070
Proceeds from private placement						$ 1,300,823
Conversion of shares, shares						2,264,150
Warrant [Member]
Subsequent Event [Line Items]
Number of shares issued							1,189,036
Conversion of shares, shares						1,132,075
Subsequent Event [Member]
Subsequent Event [Line Items]
Share price per share			$ 7.13
Proceeds from private placement			$ 2,000,000
Conversion of shares, shares			280,505
Conversion of shares, value			$ 2,000,000
Common stock issued for consulting services, shares	500,000	1,000,000			500,000
Common stock issued for consulting services	$ 2,035,000	$ 2,150,000			$ 285,000
Subsequent Event [Member] | Promissory Note [Member]
Subsequent Event [Line Items]
Principal balance			3,000,000
Subsequent Event [Member] | Holder [Member]
Subsequent Event [Line Items]
Conversion of debt, value			$ 2,000,000	$ 2,000,000
Conversion of debt, shares			280,505
Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued			1,402,525
Common stock par value			$ 0.0001
Subsequent Event [Member] | Preferred Stock [Member]
Subsequent Event [Line Items]
Number of shares issued			280,505
Subsequent Event [Member] | Series A Convertible Preferred Stock [Member]
Subsequent Event [Line Items]
Preferred stock par value			$ 0.0001
Private Placement [Member]
Subsequent Event [Line Items]
Number of shares issued						4,718,532	2,378,070
Proceeds from private placement						$ 1,300,823	$ 2,711,000
Private Placement [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Number of shares issued						567,588
Common stock par value						$ 0.0001
Proceeds from private placement						$ 300,822
Exercise price						$ 0.53
Private Placement [Member] | Subsequent Event [Member]
Subsequent Event [Line Items]
Number of shares issued			280,505
Private Placement [Member] | Subsequent Event [Member] | Common Stock [Member]
Subsequent Event [Line Items]
Sale of stock, shares			5,610,100
Private Placement [Member] | Subsequent Event [Member] | Preferred Stock [Member]
Subsequent Event [Line Items]
Sale of stock, shares			561,010
Private Placement [Member] | Subsequent Event [Member] | Warrant [Member]
Subsequent Event [Line Items]
Sale of stock, shares			2,805,050
Exercise price			$ 0.65