Company: DGLY
Filing Date: 2025-02-11
Form Type: S-1/A
Source: 0001493152-25-005949
Chunk: 191

Company: DIGITAL ALLY, INC.
Filing Date: 2025-02-11
Form: S-1/A
Chunk 191
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 Statement of Operations.

NOTE 8. GOODWILL AND OTHER INTANGIBLE ASSETS

Intangible assets consisted of the following at December 31, 2023 and 2022:

SCHEDULE OF INTANGIBLE ASSETS

|                                                                |     |       | December 31, 2023 |     |              |           |     |          |            |     |       | December 31, 2022 |     |              |           |     |          |            |
|:---------------------------------------------------------------|:----|:------|------------------:|:----|:-------------|----------:|:----|:---------|-----------:|:----|:------|------------------:|:----|:-------------|----------:|:----|:---------|-----------:|
|                                                                |     | Gross 
 value |                   |     | Accumulated  
 amortization |           |     | Net      
 carrying 
 value    |            |     | Gross 
 value |                   |     | Accumulated  
 amortization |           |     | Net      
 carrying 
 value    |            |
| Amortized intangible assets:                                   |     |       |                   |     |              |           |     |          |            |     |       |                   |     |              |           |     |          |            |
| Licenses (video solutions segment)                             |     | $     |           225,545 |     | $            |    89,887 |     | $        |    135,658 |     | $     |           211,183 |     | $            |    80,378 |     | $        |    130,805 |
| Patents and trademarks (video solutions segment)               |     |       |           483,521 |     |              |   266,403 |     |          |    217,118 |     |       |           472,077 |     |              |   305,021 |     |          |    167,056 |
| Sponsorship agreement network (entertainment segment)          |     |       |         5,600,000 |     |              | 2,613,333 |     |          |  2,986,667 |     |       |         5,600,000 |     |              | 1,493,333 |     |          |  4,106,667 |
| SEO content (entertainment segment)                            |     |       |