Company: DGLY
Filing Date: 2025-08-18
Form Type: 10-Q
Source: 0001641172-25-024667
Chunk: 158

Company: DIGITAL ALLY, INC.
Filing Date: 2025-08-18
Form: 10-Q
Item: Part I, Item 8
Chunk 158
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 on a recurring basis as of June 30, 2025
and December 31, 2024:

 SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS

    June 30, 2025 

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Liabilities: 

    Warrant derivative liabilities 
    $—  
    $—  
    $1,955  
    $1,955 

    $—  
    $—  
    $1,955  
    $1,955 

    21

    December 31, 2024 

    Level 1  
    Level 2  
    Level 3  
    Total 
  
    Liabilities: 

    Warrant derivative liabilities 
    $—  
    $—  
    $4,554,640  
    $4,554,640 

    $—  
    $—  
    $4,554,640  
    $4,554,640 

The following table represents the change in Level
3 tier value measurements for the six months ended June 30, 2025:

 SCHEDULE OF FAIR VALUE MEASUREMENTS CHANGE IN LEVEL 3 INPUTS

    Warrant Derivative Liabilities 

    Balance, December 31, 2024 
    $4,554,640 

    Issuance of pre-funded warrant derivative liabilities in February 2025 public equity offering 
     1,803 

    Issuance/Activation of Series A Warrants issued in connection with the February 2025 public equity offering 
     1,340,214 

    Issuance/Activation of Series B Warrants issued in connection with the February 2025 public equity offering 
     5,406,408 

    Transition of warrant derivative liability to equity due to exercise of pre-funded warrant derivative liabilities in February 2025 public equity offering 
     (1,803)

    Transition of warrant derivative liability to equity due to exercise of Series B common stock purchase warrants issued in June 2024 Private Placement 
     (1,989,806)

    Transition of warrant derivative liability to equity due to exercise of Series B common stock purchase warrants issued in February 2025 Public Equity Offering 
     (5