Company: DGLY
Filing Date: 2025-01-24
Form Type: S-1
Source: 0001493152-25-003451
Chunk: 151

Company: DIGITAL ALLY, INC.
Filing Date: 2025-01-24
Form: S-1
Chunk 151
---
     | F-4  
 F-5  |
|:--------------------------------------------------------------------------------------------------------------------------------------|:----|:-----|
| Consolidated Statements of Stockholders’ Equity (Deficit) for the Years Ended December 31, 2023 and 2022                              |     | F-6  |
| Consolidated Statements of Cash Flows for the Years Ended December 31, 2023 and 2022                                                  |     | F-7  |
| Notes to the Consolidated Financial Statements                                                                                        |     | F-8  |
| Condensed Consolidated Balance Sheets – September 30, 2024 (Unaudited) and December 31, 2023                                          |     | F-51 |
| Condensed Consolidated Statements of Operations for the Three and Nine Months Ended September 30, 2024 and 2023 (Unaudited)           |     | F-52 |
| Condensed Consolidated Statements of Stockholders’ Equity for the Three and Nine Months Ended September 30, 2024 and 2023 (Unaudited) |     | F-53 |
| Condensed Consolidated Statements of Cash Flows for the Nine Months Ended September 30, 2024 and 2023 (Unaudited)                     |     | F-54 |
| Notes to the Condensed Consolidated Financial Statements (Unaudited)                                                                  |     | F-55 |

| F-1 |

| New             
 York Office:    
 805             
 Third Avenue    
 New             
 York, NY 10022  
 212.838-5100    
 www.rbsmllp.com |

<div align='center'>Report of Independent Registered Public Accounting Firm</div>

To the Stockholders and the

Board of Directors of

Digital Ally, Inc. and subsidiaries

Lenexa, KS

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated balance sheets of Digital Ally, Inc. and its subsidiaries (the Company) as of December 31, 2023 and 2022, the related consolidated statements of operations, stockholders’ equity and cash flows for each of the years in the two year period ended December 31, 2023, and the related notes (collectively referred to as the financial statements). In our opinion, the financial statements present fairly, in all material respects, the financial position of the Company as of December 31, 2023 and 2022, and the results of its operations and its cash flow for each of the years