Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 169

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 169
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 to tangible assets, goodwill, identifiable intangible assets, and assumed liabilities based on their preliminary estimated fair values at the time of the acquisition. The Company retained the services of an independent valuation firm to determine the fair value of these identifiable intangible assets. The Company has finalized the estimated fair value of assets acquired, and liabilities assumed in the Country Stampede Acquisition which are as follows:

SCHEDULE OF PRELIMINARY FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ACQUISITION

| Description                                         |     | As                
 allocated (Final) 
 March             
 1, 2024           |          |   |
|:----------------------------------------------------|:----|:------------------|---------:|:--|
| Assets acquired (provisional):                      |     |                   |          |   |
| Tangible assets acquired                            |     | $                 |  305,000 |   |
| Identifiable intangible assets acquired (Trademarks 
 and trade names)                                    |     |                   |  300,000 |   |
| Goodwill                                            |     |                   |  225,959 |   |
| Liabilities assumed                                 |     |                   | (288,000 | ) |
| Net assets acquired                                 
 and liabilities assumed                             |     | $                 |  542,959 |   |
| Consideration:                                      |     |                   |          |   |
| Cash paid at Country Stampede Acquisition date      |     | $                 |  400,000 |   |
| Cash paid subsequent to                             
 closing                                             |     |                   |  142,959 |   |
| Total Country Stampede                              
 Acquisition purchase price                          |     | $                 |  542,959 |   |

| F-47 |

During the measurement period (which is the period required to obtain all necessary information that existed at the acquisition date, or to conclude that such information is unavailable, not to exceed one year), additional assets or liabilities may be recognized, or there could be changes to the amounts of assets or liabilities previously recognized on a preliminary basis, if new information is obtained about facts and circumstances that existed as of the acquisition date that, if known, would have resulted in the recognition of these assets or liabilities as of that date.

NOTE 22. OPERATING SEGMENTS

The Company adopted ASU 2023-07 in 2024 and applied the amendment retrospectively to all periods presented in the Company’s consolidated financial statements. Segment financial information is prepared in accordance with GAAP and our