Company: DGLY
Filing Date: 2025-08-18
Form Type: 10-Q
Source: 0001641172-25-024667
Chunk: 147

Company: DIGITAL ALLY, INC.
Filing Date: 2025-08-18
Form: 10-Q
Item: Part I, Item 8
Chunk 147
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NOTE 3. PREPAID EXPENSES

Prepaid expenses were the
following at June 30, 2025 and December 31, 2024:

 SCHEDULE OF PREPAID EXPENSE

    June 30, 2025  
    December 31,  2024 
  
    Prepaid inventory 
    $1,206,457  
    $1,158,867 
  
    Prepaid advertising 
     435,994  
     334,882 
  
    Prepaid commissions 
     125,997  
     131,992 
  
    Other 
     200,436  
     241,517 

    Total prepaid expenses 
    $1,968,884  
    $1,867,258 

    15

NOTE 4. GOODWILL AND OTHER INTANGIBLE ASSETS

Intangible assets consisted of the following as
of June 30, 2025 and December 31, 2024:

 SCHEDULE OF INTANGIBLE ASSETS

    June 30, 2025 

    Gross value  
    Accumulated amortization  
    Accumulated impairment  
    Net carrying value 
  
    Amortized intangible assets: 

    Patents and trademarks (video solutions segment) 
    $224,851  
    $156,283  
    $—  
    $68,568 
  
    Sponsorship agreement network (entertainment segment) 
     5,600,000  
     4,293,333  
     —  
     1,306,667 
  
    SEO content (entertainment segment) 
     600,000  
     575,000  
     —  
     25,000 
  
    Personal seat licenses (entertainment segment) 
     117,339  
     14,993  
     —  
     102,346 
  
    Website enhancements (entertainment segment) 
     35,900  
     15,816  
     —  
     20,084 
  
    Client agreements (revenue cycle management segments) 
     999,034  
     376,623  
     —  
     622,411 

     7,577,124  
     5,432,048  
     —