Company: DGLY
Filing Date: 2025-11-12
Form Type: 10-Q
Source: 0001493152-25-021680
Chunk: 30

Company: DIGITAL ALLY, INC.
Filing Date: 2025-11-12
Form: 10-Q
Item: Part I, Item 1
Chunk 30
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Prepaid
expenses were the following at September 30, 2025 and December 31, 2024:

 SCHEDULE OF PREPAID EXPENSE

    September 30, 2025  
    December 31,  2024 
  
    Prepaid inventory 
    $1,258,538  
    $1,158,867 
  
    Prepaid advertising 
     32,411  
     334,882 
  
    Prepaid commissions 
     129,937  
     131,992 
  
    Other 
     49,381  
     241,517 

    Total prepaid expenses 
    $1,470,267  
    $1,867,258 

NOTE
4. GOODWILL AND OTHER INTANGIBLE ASSETS

Intangible
assets consisted of the following as of September 30, 2025 and December 31, 2024:

 SCHEDULE OF INTANGIBLE ASSETS

    September 30, 2025 

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

    Patents and trademarks (video solutions segment) 
    $224,851  
    $172,872  
    $—  
    $51,979 
  
    Sponsorship agreement network (entertainment segment) 
     5,600,000  
     4,573,333  
     —  
     1,026,667 
  
    SEO content (entertainment segment) 
     600,000  
     600,000  
     —  
     0 
  
    Personal seat licenses (entertainment segment) 
     117,339  
     15,971  
     —  
     101,367 
  
    Website enhancements (entertainment segment) 
     48,572  
     18,808  
     —  
     29,765 
  
    Client agreements (revenue cycle management segments) 
     999,034  
     401,599  
     —  
     597,435 

     7,589,796  
     5,782,583  
     —  
     1,807,213 

    Indefinite life intangible assets