Company: DGLY
Filing Date: 2025-02-14
Form Type: 424B4
Source: 0001493152-25-006704
Chunk: 158

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-14
Form: 424B4
Chunk 158
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   |
| Noncontrolling interest in consolidated subsidiary                                                                                                    |     |      |      673,292 |   |     |      |     448,694 |   |
| Accumulated deficit                                                                                                                                   |     |      | (117,668,781 | ) |     |      | (91,980,234 | ) |
| Total equity                                                                                                                                          |     |      |   11,448,395 |   |     |      |  36,340,523 |   |
| Total liabilities and equity                                                                                                                          |     | $    |   47,028,809 |   |     | $    |  56,668,062 |   |

<div align='center'>See Notes to Consolidated Financial Statements.</div>

| F-4 |

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

CONSOLIDATED STATEMENTS OF OPERATIONS

FOR THE YEARS ENDED

DECEMBER 31, 2023 AND 2022</div>

| Revenue:                                                                                  |     | 2023 |             |   |     | 2022 |             |   |
|:------------------------------------------------------------------------------------------|:----|:-----|------------:|:--|:----|:-----|------------:|:--|
| Product                                                                                   |     | $    |   9,347,945 |   |     | $    |  10,999,892 |   |
| Service and other                                                                         |     |      |  18,900,399 |   |     |      |  26,010,003 |   |
| Total revenue                                                                             |     |      |  28,248,344 |   |     |      |  37,009,895 |   |
| Cost of revenue:                                                                          |     |      |             |   |     |      |             |   |
| Product                                                                                   |     |      |   9,974,890 |   |     |      |  14,372,115 |   |
| Service and other                                                                         |     |      |  12,510,970 |   |     |      |  20,315,839 |   |
| Total cost of revenue                                                                     |     |      |  22,485,860 |   |     |      |  34,687,954 |   |
| Gross profit                                                                              |     |      |   5,762,484 |   |     |      |   2