Company: DGLY
Filing Date: 2025-02-14
Form Type: 424B4
Source: 0001493152-25-006704
Chunk: 268

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-14
Form: 424B4
Chunk 268
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 |           |     |                        |           |     |              |            |     |       |                   |     |              |           |     |              |            |
| Goodwill (Entertainment segment)                         |     |       |          6,112,507 |     |              |         - |     |                        |   307,000 |     |              |  5,805,507 |     |       |         5,886,548 |     |              |         - |     |              |  5,886,548 |
| Goodwill (Revenue cycle management segment)              |     |       |          5,480,966 |     |              |         - |     |                        | 4,322,000 |     |              |  1,158,966 |     |       |         5,480,966 |     |              |         - |     |              |  5,480,966 |
| Trade name and trademarks (entertainment segment)        |     |       |            900,000 |     |              |         - |     |                        |   201,000 |     |              |    699,000 |     |       |           600,000 |     |              |         - |     |              |    600,000 |
| Patents and trademarks pending (video solutions segment) |     |       |             91,623 |     |              |         - |     |                        |         - |     |              |     91,623 |     |       |             1,622 |     |              |         - |     |              |      1,622 |
| Total                                                    |     | $     |         20,596,195 |     | $            | 4,615,650 |     | $                      | 4,830,000 |     | $            | 11,150,545 |     | $     |        20,070,817 |     | $            | 3,560,395 |     | $            | 16,510,422 |

| F-71 |

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 three months ended September 30, 2024 and 2023 was $ 371,772