Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 146

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 146
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713 |
| Accrued taxes                        |     |   |   104,404 |     |   |   150,981 |
| Accrued interest - related party     |     |   |   492,177 |     |   |    95,031 |
| Accrued board of directors’ fees     |     |   |   197,000 |     |   |   165,000 |
| Customer deposits                    |     |   |   165,779 |     |   |   219,462 |
| Other                                |     |   |    21,983 |     |   |     7,905 |
| Total accrued expenses               |     | $ | 1,514,508 |     | $ | 3,269,330 |

| F-33 |

Accrued warranty expense was comprised of the following for the years ended December 31, 2024 and 2023:

<div align='center'>SCHEDULE OF ACCRUED WARRANTY EXPENSE</div>

|                                |     |   |    2024 |   |     |   |    2023 |   |
|:-------------------------------|:----|:--|--------:|:--|:----|:--|--------:|:--|
| Beginning balance              |     | $ |  17,699 |   |     | $ |  15,694 |   |
| Provision for warranty expense |     |   |  38,898 |   |     |   |  63,980 |   |
| Charges applied to warranty    
 reserve                        |     |   | (44,982 | ) |     |   | (61,975 | ) |
| Ending balance                 |     | $ |  11,615 |   |     | $ |  17,699 |   |

NOTE 13. INCOME TAXES

The components of income tax provision (benefit) for the years ended December 31, 2024 and 2023 are as follows:

<div align='center'>SCHEDULE OF COMPONENTS OF INCOME TAX PROVISION (BENEFIT)</div>

| Current taxes:         |     | 2024 |   |     |   | 2023 |
|:-----------------------|:----|:-----|:--|:----|:--|:-----|
| Federal                |     | $    | — |     | $ | —