The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at September 30, 2025:
Schedule
of Entities Under Common Control and Ownership
| | |
Jurisdiction of | |
|
| Name
of Entity | |
Incorporation | |
Relationship |
| Hypha Labs, Inc. (1) | |
Nevada | |
Parent |
| Hypha Products, Inc. | |
Nevada | |
Subsidiary |
| Digipath Labs, Inc. | |
Nevada | |
Subsidiary |
| Digipath Labs CA, Inc. (2) | |
California | |
Subsidiary |
| Digipath Labs S.A.S.(3) | |
Colombia | |
Subsidiary |
| VSSL Enterprises, Ltd.(4) | |
Canada | |
Subsidiary |
| (1) |
Holding
company, which owns each of the wholly-owned subsidiaries. All subsidiaries shown above are wholly-owned by Hypha Labs, Inc., the
parent company. |
| (2) |
Formed
during the second fiscal quarter of 2021, but has not yet commenced significant operations. |
| (3) |
Formed
during the first fiscal quarter of 2019, but has not yet commenced significant operations. |
| (4) |
Acquired
on March 11, 2020. |
|