SUBSEQUENT EVENTS	9 Months Ended
Sep. 30, 2025
Subsequent Events [Abstract]
SUBSEQUENT EVENTS	Note 18. SUBSEQUENT EVENTS *Nasdaq Notifications* On October 17, 2025, the Company received notice from Nasdaq that notified the Company that it had regained full compliance with the Minimum Bid Price Requirement and Stockholders’ Equity Requirement. The Nasdaq has now placed the Company under a one-year Discretionary Panel Monitor. Under the Discretionary Panel Monitor, the Company will not be permitted to request additional time to regain compliance with any deficiencies that occur within the one-year period regarding noncompliance with the Periodic Filing or Bid Price Rules. Such one-year period expires on July 31, 2026 with regard to the Periodic Filing Rules and September 2, 2026 regarding the Bid Price Rules. *Annual Meeting (scheduled)* The Company’s annual meeting of stockholders was originally scheduled to occur on November 3, 2025, however it has been postponed pending resolution of the US Government shutdown including the re-opening of the Securities and Exchange Commission. The Company’s annual meeting of stockholders will be held for the following purposes: 1. To elect four directors. 2. To ratify the appointment of Victor Mokuolu CPA PLLC as our independent registered public accounting firm; 3. To approve the transactions contemplated by the securities purchase agreement, entered into as of September 15, 2025, by and between the Company and a certain institutional investor, including, the issuance of 20% or more of our outstanding shares of our Common Stock, par value $0.001 per share (“Common Stock”) upon (i) conversion of the senior secured convertible notes due September 15, 2026, and (ii) exercise of the Common Stock Purchase Warrants dated September 15, 2025. 4. To approve the transactions contemplated by the Common Stock purchase agreement, entered into as of September 15, 2025 (the “ELOC Purchase Agreement”), by and between the Company and a certain institutional investor, including, the issuance of 20% or more of our outstanding shares of Common Stock pursuant to the ELOC Purchase Agreement. 5. To approve the amendment to the 2022 Digital Ally, Inc. Stock Option and Restricted Stock Plan which increases the number of shares reserved for issuance under such Plan by 375,000 shares of Common Stock; 6. To approve a non-binding advisory proposal to approve the compensation paid to the Company’s named executive officers; 7. To approve a non-binding advisory proposal on the frequency of the stockholder advisory vote on executive compensation; 8. To consider and act upon such other business as may properly come before the Annual Meeting or any adjournment thereof. *Issuance of restricted common stock* On November 7, 2025, the Company issued an aggregate of 171,015 shares of the Company’s common stock to the ELOC Investor (see Note 5) as part of the 3% commitment fee owed under the ELOC Purchase Agreement. The shares were issued in book-entry form as Rule 144 restricted stock however the Company is expected to file a Registration Statement on Form S-1 to register these shares. Following this issuance, the Company’s total shares outstanding increased from 1,727,421 to 1,898,436.

SUBSEQUENT EVENTS

9 Months Ended

Sep. 30, 2025

Note 18. SUBSEQUENT EVENTS

Nasdaq Notifications

On October 17, 2025, the Company received notice from Nasdaq that notified the Company that it had regained full compliance with the Minimum Bid Price Requirement and Stockholders’ Equity Requirement. The Nasdaq has now placed the Company under a one-year Discretionary Panel Monitor. Under the Discretionary Panel Monitor, the Company will not be permitted to request additional time to regain compliance with any deficiencies that occur within the one-year period regarding noncompliance with the Periodic Filing or Bid Price Rules. Such one-year period expires on July 31, 2026 with regard to the Periodic Filing Rules and September 2, 2026 regarding the Bid Price Rules.

Annual Meeting (scheduled)

The Company’s annual meeting of stockholders was originally scheduled to occur on November 3, 2025, however it has been postponed pending resolution of the US Government shutdown including the re-opening of the Securities and Exchange Commission. The Company’s annual meeting of stockholders will be held for the following purposes:

1. To elect four directors.

2. To ratify the appointment of Victor Mokuolu CPA PLLC as our independent registered public accounting firm;

3. To approve the transactions contemplated by the securities purchase agreement, entered into as of September 15, 2025, by and between the Company and a certain institutional investor, including, the issuance of 20% or more of our outstanding shares of our Common Stock, par value $0.001 per share (“Common Stock”) upon (i) conversion of the senior secured convertible notes due September 15, 2026, and (ii) exercise of the Common Stock Purchase Warrants dated September 15, 2025.

4. To approve the transactions contemplated by the Common Stock purchase agreement, entered into as of September 15, 2025 (the “ELOC Purchase Agreement”), by and between the Company and a certain institutional investor, including, the issuance of 20% or more of our outstanding shares of Common Stock pursuant to the ELOC Purchase Agreement.

5. To approve the amendment to the 2022 Digital Ally, Inc. Stock Option and Restricted Stock Plan which increases the number of shares reserved for issuance under such Plan by 375,000 shares of Common Stock;

6. To approve a non-binding advisory proposal to approve the compensation paid to the Company’s named executive officers;

7. To approve a non-binding advisory proposal on the frequency of the stockholder advisory vote on executive compensation;

8. To consider and act upon such other business as may properly come before the Annual Meeting or any adjournment thereof.

Issuance of restricted common stock

On November 7, 2025, the Company issued an aggregate of 171,015 shares of the Company’s common stock to the ELOC Investor (see Note 5) as part of the 3% commitment fee owed under the ELOC Purchase Agreement. The shares were issued in book-entry form as Rule 144 restricted stock however the Company is expected to file a Registration Statement on Form S-1 to register these shares.

Following this issuance, the Company’s total shares outstanding increased from 1,727,421 to 1,898,436.