The
accompanying consolidated financial statements include the accounts of the following entities, all of which were under common control
and ownership at June 30, 2026 and September 30, 2025:
Schedule
of Entities Under Common Control and Ownership
| Name
of Entity |
|
Jurisdiction
of 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 no operations. |
| (3) |
Formed
during the first fiscal quarter of 2019, but has no operations. |
| (4) |
Acquired
on March 11, 2020, but has no operations. |
|