Company: DGLY
Filing Date: 2025-02-06
Form Type: S-1/A
Source: 0001493152-25-005144
Chunk: 161

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-06
Form: S-1/A
Chunk 161
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 ANTEA International with affiliated offices worldwide</div>

| F-3 |

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

CONSOLIDATED BALANCE SHEETS

DECEMBER 31, 2023 AND 2022</div>

| Assets                                                                                                                                                
 Current assets:                                                                                                                                       |     | 2023 |              |   |     | 2022 |             |   |
|:------------------------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|-------------:|:--|:----|:-----|------------:|:--|
| Cash and cash equivalents                                                                                                                             |     | $    |      680,549 |   |     | $    |   3,532,199 |   |
| Accounts receivable-trade, less allowance for doubtful accounts of $200,668 – 2023 and $152,736 – 2022                                                |     |      |    1,584,662 |   |     |      |   2,044,056 |   |
| Other receivables, net of $5,000 allowance – 2023 and $0 - 2022 (including $-0- due from related parties – 2023 and $138,384– 2022, refer to Note 19) |     |      |    3,107,634 |   |     |      |   4,076,522 |   |
| Inventories, net                                                                                                                                      |     |      |    3,845,281 |   |     |      |   6,839,406 |   |
| Prepaid expenses                                                                                                                                      |     |      |    6,366,368 |   |     |      |   8,466,413 |   |
| Total current assets                                                                                                                                  |     |      |   15,584,494 |   |     |      |  24,958,596 |   |
| Property, plant, and equipment, net                                                                                                                   |     |      |    7,283,702 |   |     |      |   7,898,686 |   |
| Goodwill and other intangible assets, net                                                                                                             |     |      |   16,510,422 |   |     |      |  17,872,970 |   |
| Operating lease right of use assets, net                                                                                                              |     |      |    1,053,159 |   |     |      |     782,129