The accompanying consolidated financial statements
include the accounts of the following entities, all of which were under common control and ownership at March 31, 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. |
|