Company: DGLY
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001493152-25-003451
Chunk: 181

Company: DIGITAL ALLY, INC.
Filing Date: 2025-01-24
Form: S-1
Chunk 181
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 |     |       |         8,062,375 |     |              | 2,213,597 |     |          |  5,848,778 |
| Indefinite life intangible assets:                             |     |       |                   |     |              |           |     |          |            |     |       |                   |     |              |           |     |          |            |
| Goodwill (entertainment and revenue cycle management segments) |     |       |        11,367,514 |     |              |         — |     |          | 11,367,514 |     |       |        11,367,514 |     |              |         — |     |          | 11,367,514 |
| Trade name (entertainment segment)                             |     |       |           600,000 |     |              |         — |     |          |    600,000 |     |       |           600,000 |     |              |         — |     |          |    600,000 |
| Patents and trademarks pending                                 
 (video solutions segment)                                      |     |       |             1,622 |     |              |         — |     |          |      1,622 |     |       |            56,678 |     |              |         — |     |          |     56,678 |
| Total                                                          |     | $     |        20,070,817 |     | $            | 3,560,395 |     | $        | 16,510,422 |     | $     |        20,086,567 |     | $            | 2,213,597 |     | $        | 17,872,970 |

| F-21 |

Patents and trademarks pending will be amortized beginning at the time they are issued by the appropriate authorities. If issuance of the final patent or trademark is denied, then the amount deferred will be immediately charged to expense.

Amortization expense for the years ended December 31, 2023 and 2022 was $ 1,507,134and $ 1,562,558, respectively. Estimated amortization for intangible assets with definite lives for the next five years ending December 31, 2023, and thereafter is as follows:

SCHEDULE OF ESTIMATED AMORTIZATION FOR INTANGIBLE ASSETS

|                     |     | Year ending  
 December 31: |