Company: DGLY
Filing Date: 2025-02-14
Form Type: 424B4
Source: 0001493152-25-006704
Chunk: 160

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-14
Form: 424B4
Chunk 160
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 |     190,631 |   |
| Goodwill acquired in business acquisitions                                                            |     | $    |           - |   |     | $    |   2,100,000 |   |
| Liabilities assumed in business acquisitions                                                          |     | $    |           - |   |     | $    |     387,005 |   |
| ROU and lease liability recorded on extension of lease                                                |     | $    |     611,702 |   |     | $    |      42,403 |   |
| Common stock issued due to rounding from reverse stock split                                          |     | $    |          24 |   |     | $    |           - |   |
| Conversion of convertible notes payable into common stock                                             |     | $    |     119,750 |   |     | $    |           - |   |
| Issuance of common stock through warrant exchange agreement                                           |     | $    |           - |   |     | $    |   4,495,500 |   |
| Adjustments of accounts payable with the sale proceeds of property, plant and equipment               |     |      |             |   |     |      |             |   |
| Reduction in proceeds from sale of building for loan, prepaid rent, and                               
 other accrued expenses                                                                                |     |      |             |   |     |      |             |   |
| Payments to vendors directly from proceeds of sale of common stock                                    |     |      |             |   |     |      |             |   |
| Issuance of common stock upon exercise of re-funded warrants                                          |     |      |             |   |     |      |             |   |
| Reverse stock split rounding issuances                                                                |     |      |             |   |     |      |             |   |
| Restricted common stock forfeitures                                                                   |     |      |             |   |     |      |             |   |
| Debt discount on convertible note                                                                     |     | $    |   3,000,000 |   |     | $    |           - |   |

<div align='center'>See Notes to Consolidated Financial Statements.</div>

| F-7 |

<div align='center'>DIGITAL ALLY, INC.

NOTES TO CONSOLIDATED FINANCIAL STATEMENTS</div>

NOTE 1. NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

Nature of Business:

Digital Ally, Inc. was originally incorporated