Company: DGLY
Filing Date: 2025-02-11
Form Type: S-1/A
Source: 0001493152-25-005949
Chunk: 278

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-11
Form: S-1/A
Chunk 278
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,112,507 |     |              |         — |     |                        |   307,000 |     |              |  5,805,507 |     |       |         5,886,548 |     |              |         — |     |              |  5,886,548 |
| Goodwill (Revenue cycle management segment)              |     |       |          5,480,966 |     |              |         — |     |                        | 4,322,000 |     |              |  1,158,966 |     |       |         5,480,966 |     |              |         — |     |              |  5,480,966 |
| Trade name and trademarks (entertainment segment)        |     |       |            900,000 |     |              |         — |     |                        |   201,000 |     |              |    699,000 |     |       |           600,000 |     |              |         — |     |              |    600,000 |
| Patents and trademarks pending (video solutions segment) |     |       |             91,623 |     |              |         — |     |                        |         — |     |              |     91,623 |     |       |             1,622 |     |              |         — |     |              |      1,622 |
| Total                                                    |     | $     |         20,596,195 |     | $            | 4,615,650 |     | $                      | 4,830,000 |     | $            | 11,150,545 |     | $     |        20,070,817 |     | $            | 3,560,395 |     | $            | 16,510,422 |

| F-71 |

Patents and trademarks pending will be amortized beginning at the time they are issued by the appropriate authorities. If issuance of the final patent or trademark is denied, then the amount deferred will be immediately charged to expense.

Amortization expense for the three months ended September 30, 2024 and 2023 was $ 371,772and $ 377,485, respectively and $ 1,106,939and $ 1,122,635for the nine months ended September 30, 2024 and 2023, respectively. Estimated amortization for intangible assets