Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 122

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 122
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 ended December 31, 2024 the Company sold its aircraft for $1,100,000less closing costs of $1,500. The carrying amount of the aircraft on the date of sale was $1,141,661. As a result of the sale the Company recorded a loss of $41,661in the Consolidated Statement of Operations. In addition, during the year ended December 31, 2024 the Company sold its building for $5,900,000less closing costs of $36,634. The carrying amount of the building on the date of sale was $5,461,623. As a result of the sale the Company recorded a gain of $401,743in the Consolidated Statement of Operations during the year ended December 31, 2024.

NOTE 8. GOODWILL AND OTHER INTANGIBLE ASSETS

Intangible assets consisted of the following as of December 31, 2024 and 2023:

SCHEDULE OF INTANGIBLE ASSETS

|                                                          |     | December 31, 2024 |            |     |                          |           |     |                        |           |     |                    |            |     | December 31, 2023 |            |     |                          |           |     |                    |            |
|:---------------------------------------------------------|:----|:------------------|-----------:|:----|:-------------------------|----------:|:----|:-----------------------|----------:|:----|:-------------------|-----------:|:----|:------------------|-----------:|:----|:-------------------------|----------:|:----|:-------------------|-----------:|
|                                                          |     | Gross value       |            |     | Accumulated amortization |           |     | Accumulated Impairment |           |     | Net carrying value |            |     | Gross value       |            |     | Accumulated amortization |           |     | Net carrying value |            |
| Amortized intangible assets:                             |     |                   |            |     |                          |           |     |                        |           |     |                    |            |     |                   |            |     |                          |           |     |                    |            |
| Licenses (video solutions segment)                       |     | $                 |          — |     | $                        |         — |     | $                      |         — |     | $                  |          — |     | $                 |    225,545 |     | $                        |