Did some more digging
I see now, through CMDr that the upgrade for the 1st Flottila is not until 9/40
So I went through and came up with this reference, thought I would share.
Still not sure about the hydrophone, but thinking it wasn't an option on the IIA?
1st Flotilla (8/39-8/44) to 7th
8/39 IIA
9/40 IID
3/41 VIIC
6/41 VIIB
6/44 VIIC/41
2nd Flotilla (8/39-9/44) to 7th
8/39 VIIB
12/39 IXB
1/41 IXC
7/42 IXC/40
7th Flotiila (8/39-5/45)
8/39 VIIB
8/40 VIIC
6/44 VIIC/41
10th Flotilla (2/42-5/45)
2/42 IXB
IXC
10/42 IXC/40
1/43 IXD2
11th Flotiila (6/42-5/45)
6/42 VIIC
6/44 VIIC/41
3/45 XXI
12th Flotilla (1/43-9/44)
1/43 IXB
IXC
IXC
IXD2
23rd/29th (10/41-9/44)
10/41 VIIB
VIIC
10/43 VIIC/41
1/44 VII/42
30th/33rd (10/42-5/45)
10/42 IIA
8/44 VIIC
VIIC/41
IXC
IXC/40
IXD2
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