Company: DGLY
Filing Date: 2025-05-02
Form Type: 424B3
Source: 0001641172-25-008437
Chunk: 98

Company: DIGITAL ALLY, INC.
Filing Date: 2025-05-02
Form: 424B3
Chunk 98
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 | (137,512,928 | ) |     | $     |  (9,013,430 | ) |
| Balance                                                                      |     |              | 5,807,596 |   |     | $      | 5,808 |   |     | $          | 129,691,976 |   |     | $              | (1,198,286 | ) |     | $           | (137,512,928 | ) |     | $     |  (9,013,430 | ) |

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

| F-6 |

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

CONSOLIDATED STATEMENTS OF CASH FLOWS

YEARS ENDED DECEMBER 31, 2024 AND 2023</div>

| Cash Flows from Operating Activities:                                                          |     | 2024 |             |   |     | 2023 |             |   |
|:-----------------------------------------------------------------------------------------------|:----|:-----|------------:|:--|:----|:-----|------------:|:--|
| Net loss                                                                                       |     | $    | (21,715,725 | ) |     | $    | (25,463,949 | ) |
| Adjustments to reconcile net loss to net cash flows used in operating activities:              |     |      |             |   |     |      |             |   |
| Depreciation and amortization                                                                  |     |      |   2,022,314 |   |     |      |   2,218,237 |   |
| Gain on sale of property, plant and equipment                                                  |     |      |    (360,082 | ) |     |      |           — |   |
| Loss on disposal of intangible assets                                                          |     |      |     119,979 |   |     |      |           — |   |
| Goodwill and intangible asset impairment charge                                                |     |      |   4,830,000 |   |     |      |           — |   |
| Stock based compensation                                                                       |     |      |     128,519 |   |     |      |     452,071 |   |
| Non-cash interest expense                                                                      |     |      |   2,968,938 |   |     |      |     576,380 |   |
| Amortization of debt issuance costs                                                            |