Company: DGLY
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021680
Chunk: 108

Company: DIGITAL ALLY, INC.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 108
---
761)
  
    Entertainment 
     (3,498,713) 
     (3,987,415)
  
    Corporate 
     (3,108,600) 
     (5,083,070)
  
    Total Operating Income (Loss) 
    $(6,191,535) 
    $(14,935,492)

    Depreciation and Amortization: 

    Video Solutions 
    $134,617  
    $520,970 
  
    Revenue Cycle Management 
     77,117  
     80,164 
  
    Entertainment 
     1,064,726  
     977,112 
  
    Total Depreciation and Amortization 
    $1,276,460  
    $1,578,246 

    Assets (net of eliminations): 

    Video Solutions 
    $11,113,519  
    $16,876,673 
  
    Revenue Cycle Management 
     4,712,364  
     1,969,225 
  
    Entertainment 
     4,538,676  
     6,037,666 
  
    Corporate 
     4,711,482  
     7,379,605 
  
    Total Identifiable Assets 
    $25,076,041  
    $32,263,169 

The
segment net revenues reported above represent sales to external customers. Segment gross profit represents net revenues less cost of
revenues. Segment operating income, which is used in management’s evaluation of segment performance, represents net revenues, less
cost of revenues, less all operating expenses. Identifiable assets are those assets used by each segment in its operations. Corporate
assets primarily consist of cash, property, plant and equipment, accounts receivable, inventories, and other assets.

45

Results
of Operations

Revenues

Revenues
by Type and by Operating Segment

Our
operating segments generate two types of revenue:

Product
revenues primarily include video solutions operating segment hardware sales of in-car and body-worn cameras. Additionally, product
revenues also include the sale of tickets by our entertainment operating segment that have been purchased or received through our sponsorships
and partnerships and held in inventory by our entertainment segment until their sale. Our entertainment sector also generates product
revenue through our production of live events and concerts including our annual Country Stampede music festival.

Service
and other revenues consist of