Company: DGLY
Filing Date: 2025-02-11
Form Type: S-1/A
Source: 0001493152-25-005949
Chunk: 274

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-11
Form: S-1/A
Chunk 274
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 active markets for similar assets or liabilities) |
| ● | Level                                                                                                                 
 3 — Significant unobservable inputs (including the Company’s own assumptions in determining the fair value)           |

The following table represents the Company’s hierarchy for its financial assets and liabilities measured at fair value on a recurring basis as of September 30, 2024 and December 31, 2023:

SCHEDULE OF FINANCIAL ASSETS AND LIABILITIES MEASURED AT FAIR VALUE ON RECURRING BASIS

|                                                                                           |     | September 30, 2024 |   |     |         |   |     |         |           |     |       |           |
|:------------------------------------------------------------------------------------------|:----|:-------------------|:--|:----|:--------|:--|:----|:--------|----------:|:----|:------|----------:|
|                                                                                           |     | Level 1            |   |     | Level 2 |   |     | Level 3 |           |     | Total |           |
| Liabilities:                                                                              |     |                    |   |     |         |   |     |         |           |     |       |           |
| Warrant derivative liabilities                                                            |     | $                  | — |     | $       | — |     | $       | 1,266,073 |     | $     | 1,266,073 |
| Contingent consideration promissory notes and contingent consideration earn-out agreement |     |                    | — |     |         | — |     |         |         — |     |       |         — |
|                                                                                           |     | $                  | — |     | $       | — |     | $       | 1,266,073 |     | $     | 1,266,073 |

|                                                                                           |     | December 31, 2023 |   |     |         |   |     |         |           |     |       |           |
|:------------------------------------------------------------------------------------------|:----|:------------------|:--|:----|:--------|:--|:----|:--------|----------:|:----|:------|----------:|
|                                                                                           |     | Level 1           |   |     | Level 2 |   |     | Level 3 |           |     | Total |           |
| Liabilities:                                                                              |     |                   |   |     |         |   |     |         |           |     |       |