Company: DGLY
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021680
Chunk: 94

Company: DIGITAL ALLY, INC.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 94
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arter and its online platform, TicketSmarter.com.
Revenues of this segment include ticketing service charges generally determined as a percentage of the face value of the underlying ticket
and ticket sales from our ticket inventory which are recognized when the underlying tickets are sold. Entertainment direct expenses include
the cost of tickets purchased for resale by the Company and held as inventory, credit card fees, ticketing platform expenses, website
maintenance fees, as well as other administrative costs.

Off-Balance
Sheet Arrangements

We
do not have any off-balance sheet debt, nor did we have any transactions, arrangements, obligations (including contingent obligations)
or other relationships with any unconsolidated entities or other persons that may have a material current or future effect on financial
conditions, changes in the financial conditions, results of operations, liquidity, capital expenditures, capital resources, or significant
components of revenue or expenses other than the following:

We
are a party to operating leases and license agreements that represent commitments for future payments, and we have issued purchase orders
in the ordinary course of business that represent commitments to future payments for goods and services.

Comparison
of the Three Months Ended September 30, 2025 and 2024

Summary
Financial Data

Summarized
financial information for the Company’s reportable business segments is provided for the three months ended September 30, 2025,
and 2024:

    Three Months Ended September 30, 

    2025  
    2024 
  
    Net Revenues: 

    Video Solutions 
    $1,446,221  
    $1,196,362 
  
    Revenue Cycle Management 
     1,361,163  
     1,601,792 
  
    Entertainment 
     1,729,773  
     1,253,557 
  
    Total Net Revenues 
    $4,537,157  
    $4,051,711 

    Gross Profit (loss): 

    Video Solutions 
    $670,949  
    $769,063 
  
    Revenue Cycle Management 
     510,953  
     666,723 
  
    Entertainment 
     189,673  
     304,188
  
    Total Gross Profit 
    $1,371,575  
    $1,739,974 

    Operating Income (loss): 

    Video Solutions 
    $180,058  
    $(89