Company: DGLY
Filing Date: 2025-06-17
Form Type: POS AM
Source: 0001641172-25-015434
Chunk: 10

Company: DIGITAL ALLY, INC.
Filing Date: 2025-06-17
Form: POS AM
Chunk 10
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 814-7774. Our website address is www.digitalallyinc.com. The information contained in, or accessible through, our website is not incorporated by reference into this prospectus or the registration of which it forms a part and is intended for informational purposes only. You should not consider such website information to be a part of this prospectus and such registration statement.

Implications of Being a Smaller Reporting Company

We are a “smaller reporting company,” meaning that the market value of our stock held by non-affiliates is less than $700 million and our annual revenue was less than $100 million during our most recently completed fiscal year. We may continue to be a smaller reporting company if either (i) the market value of our stock held by non-affiliates is less than $250 million measured on the last business day of our second fiscal quarter or (ii) our annual revenue is less than $100 million during the most recently completed fiscal year and the market value of our stock held by non-affiliates is less than $700 million measured on the last business day of our second fiscal quarter. For so long as we remain a smaller reporting company, we are permitted and intend to rely on exemptions from certain disclosure and other requirements that are applicable to other public companies that are not smaller reporting companies.

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<div align='center'>THE OFFERING</div>

| Shares                   
 Underlying the  Warrants |     | The                                                                                                                                      
 Series A Warrants are exercisable commencing upon Warrant Stockholder Approval, have                                                     
 an exercise price of $375.00 per share (125% of the public offering price per Unit),                                                     
 subject to certain anti-dilution and share combination event protections, and have a term                                                
 of five (5) years from the date of the Warrant Stockholder Approval.                                                                     
 The                                                                                                                                      
 Series B Warrants are exercisable commencing upon Warrant Stockholder Approval, have an exercise price of $600.00 per                    
 share (200% of the public offering price per Unit), subject to certain share combination event protections and have a term of two        
 and one-half (2.5) years from the date of Warrant Stockholder Approval.                                                                  
 Under                                                                                                                                    
 the zero exercise price option of the Series B Warrants, the holder of the Series B Warrant has the right to receive three               
 (3) shares for each warrant share underlying the Series B Warrant. As a result of this feature, we do not expect to receive any          
 cash proceeds