The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at September 30, 2024:
Schedule
of Entities Under Common Control and Ownership
| | |
| Jurisdiction of | | |
| | |
| Name of Entity | |
| Incorporation | | |
| Relationship | |
| Hypha Labs, Inc.(formerly Digipath, 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. |
|