Company: DGLY
Filing Date: 2025-02-06
Form Type: S-1/A
Source: 0001493152-25-005144
Chunk: 157

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-06
Form: S-1/A
Chunk 157
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 subject to the information reporting requirements of the Exchange Act, and we file reports, proxy statements and other information with the SEC. These reports, proxy statements and other information will be available at the website of the SEC referred to above. We also maintain a website at www.digitalally.com, at which you may access these materials free of charge as soon as reasonably practicable after they are electronically filed with, or furnished to, the SEC. However, the information contained in or accessible through our website is not part of this prospectus or the registration statement of which this prospectus forms a part, and investors should not rely on such information in making a decision to purchase our securities in this offering.

| 101 |

<div align='center'>INDEX TO FINANCIAL STATEMENTS</div>

| Consolidated Financial Statements:                                                                                                    
 Consolidated Balance Sheets – December 31, 2023 and 2022                                                                              
 Consolidated Statements of Operations for the Years Ended December 31, 2023 and 2022                                                  |     | F-4  
 F-5  |
|:--------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Stockholders’ Equity (Deficit) for the Years Ended December 31, 2023 and 2022                              |     | F-6  |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2023 and 2022                                                  |     | F-7  |
| Notes to the Consolidated Financial Statements                                                                                        |     | F-8  |
| Condensed Consolidated Balance Sheets – September 30, 2024 (Unaudited) and December 31, 2023                                          |     | F-51 |
| Condensed Consolidated Statements of Operations for the Three and Nine Months Ended September 30, 2024 and 2023 (Unaudited)           |     | F-52 |
| Condensed Consolidated Statements of Stockholders’ Equity for the Three and Nine Months Ended September 30, 2024 and 2023 (Unaudited) |     | F-53 |
| Condensed Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2024 and 2023 (Unaudited)                     |     | F-54 |
| Notes to the Condensed Consolidated Financial Statements (Unaudited)                                                                  |     | F-55 |

| F-1 |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

To