Company: DGLY
Filing Date: 2025-08-18
Form Type: 10-Q
Source: 0001641172-25-024667
Chunk: 148

Company: DIGITAL ALLY, INC.
Filing Date: 2025-08-18
Form: 10-Q
Item: Part I, Item 8
Chunk 148
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     2,145,076 

    Indefinite life intangible assets: 

    Goodwill (Entertainment segment) 
     6,112,507  
     —  
     307,000  
     5,805,507 
  
    Goodwill (Revenue cycle management segment) 
     5,480,966  
     —  
     4,322,000  
     1,158,966 
  
    Trade name and trademarks (entertainment segment) 
     900,000  
     —  
     201,000  
     699,000 
  
    Patents and trademarks pending (video solutions segment) 
     163,923  
     —  
     —  
     163,923 

    Total 
    $20,234,520  
    $5,432,048  
    $4,830,000  
    $9,972,472 

    December 31, 2024 

    Gross value  
    Accumulated amortization  
    Accumulated impairment  
    Net carrying value 
  
    Amortized intangible assets: 

    Patents and trademarks (video solutions segment) 
    $483,521  
    $377,459  
    $—  
    $106,062 
  
    Sponsorship agreement network (entertainment segment) 
     5,600,000  
     3,733,333  
     —  
     1,866,667 
  
    SEO content (entertainment segment) 
     600,000  
     500,000  
     —  
     100,000 
  
    Personal seat licenses (entertainment segment) 
     117,339  
     13,037  
     —  
     104,302 
  
    Software 
     23,653  
     —  
     —  
     23,653 
  
    Website enhancements (entertainment segment) 
     35,900  
     9,833  
     —  
     26,067 
  
    Client agreements (revenue cycle management segments) 
     999,034  
     326,671  
     —  
     672,363 

     7