Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 119

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 119
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------------|:----|:--|------------------:|:--|:----|:--|------------------:|:--|
| Beginning balance                           |     | $ |           200,668 |   |     | $ |           152,736 |   |
| Provision for bad debts                     |     |   |           190,101 |   |     |   |            84,446 |   |
| Charge-offs to allowance, net of recoveries |     |   |           (76,465 | ) |     |   |           (36,514 | ) |
| Ending balance                              |     | $ |           314,304 |   |     | $ |           200,668 |   |

| F-19 |

NOTE 4. OTHER RECEIVABLES

Other receivables were the following at December 31, 2024 and 2023:

SCHEDULE OF OTHER RECEIVABLES

|                         |     |   | December 31, 2024 |     |   | December 31, 2023 |
|:------------------------|:----|:--|------------------:|:----|:--|------------------:|
| Notes receivable        |     | $ |           150,154 |     | $ |           150,154 |
| Lease receivable, net   |     |   |         3,988,994 |     |   |         2,940,261 |
| Other                   |     |   |             5,697 |     |   |            17,219 |
| Total other receivables |     | $ |         4,144,845 |     | $ |         3,107,634 |

NOTE 5. INVENTORIES

Inventories consisted of the following at December 31, 2024 and 2023:

SCHEDULE OF INVENTORIES

|                                                                    |     |   | December 31, 2024 |   |     |   | December 31, 2023 |   |
|:-------------------------------------------------------------------|:----|:--|------------------:|:--|:----|:--|------------------:|:--|
| Raw material and component parts– video solutions segment          |     | $ |         2,589,804 |   |     | $ |         3,044,653 |   |
| Work-in-process– video solutions segment                           |     |   |