Company: DGLY
Filing Date: 2025-05-20
Form Type: 10-Q
Source: 0001641172-25-011765
Chunk: 209

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-20
Form: 10-Q
Item: Part I, Item 2
Chunk 209
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,694 
  
    Revenue Cycle Management 
     467,663  
     463,731 
  
    Entertainment 
     578,075  
     494,274 
  
    Total Gross Profit 
    $1,601,499  
    $1,523,699 

    Operating Income (loss): 

    Video Solutions 
    $167,280  
    $(891,588)
  
    Revenue Cycle Management 
     7,370  
     24,031 
  
    Entertainment 
     (304,578) 
     (642,219)
  
    Corporate 
     (844,752) 
     (2,081,196)
  
    Total Operating Income (Loss) 
    $(974,680) 
    $(3,639,034)

    Depreciation and Amortization: 

    Video Solutions 
    $53,669  
    $198,028 
  
    Revenue Cycle Management 
     23,604  
     26,715 
  
    Entertainment 
     340,597  
     326,248 
  
    Total Depreciation and Amortization 
    $417,870  
    $550,991 

    Assets (net of eliminations): 

    Video Solutions 
    $12,786,363  
    $24,172,478 
  
    Revenue Cycle Management 
     4,863,764  
     1,989,068 
  
    Entertainment 
     4,898,381  
     6,482,510 
  
    Corporate 
     7,707,828  
     12,520,139 
  
    Total Identifiable Assets 
    $30,256,336  
    $45,164,195 

The segment net revenues reported
above represent sales to external customers. Segment gross profit represents net revenues less cost of revenues. Segment operating income,
which is used in management’s evaluation of segment performance, represents net revenues, less cost of revenues, less all operating
expenses. Identifiable assets are those assets used by each segment in its operations. Corporate assets primarily consist of cash, property,
plant and equipment, accounts receivable, inventories, and other assets.

44

Results of Operations

Revenues

Revenues by Type and by Operating Segment

Our operating segments generate
two types of revenues:

Product revenues primarily includes
video solutions operating segment hardware sales