XML 59 R51.htm IDEA: XBRL DOCUMENT
v3.25.0.1

TICKETSMARTER ACQUISITION (Tables) | 12 Months Ended
--- | ---
Dec. 31, 2023
Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract] |
SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION | SCHEDULE OF ESTIMATED FAIR VALUE OF ASSETS ACQUIRED AND LIABILITIES ASSUMED ACQUISITION
|  | As allocated |  |  | Final as allocated |
|  | Purchase price allocation |
|  | As allocated |  |  | Final as allocated |
Description |  | September 30, 2021 |  |  | December 31, 2021 |
Assets acquired: |  |  |  |  |  |  |  |
Tangible assets acquired, including $51,432 of cash acquired |  | $ | 7,139,930 |  |  | $ | 5,748,291 |
Identifiable intangible assets acquired |  |  | - |  |  |  | 6,800,000 |
Goodwill |  |  | 11,839,308 |  |  |  | 5,886,547 |
Liabilities assumed |  |  | (5,128,964 | ) |  |  | (5,128,964 | )
Liabilities assumed pursuant to stock purchase agreement |  |  | (5,128,964 | ) |  |  | (5,128,964 | )
Net assets acquired and liabilities assumed |  | $ | 13,850,274 |  |  | $ | 13,305,874 |
Consideration: |  |  |  |  |  |  |  |
Cash paid at TicketSmarter Acquisition date |  | $ | 8,413,240 |  |  | $ | 8,413,240 |
Common stock issued as consideration for TicketSmarter Acquisition at date of acquisition |  |  | 990,360 |  |  |  | 990,360 |
Contingent consideration earn-out agreement |  |  | 4,244,400 |  |  |  | 3,700,000 |
Cash paid at closing to escrow amount |  |  | 500,000 |  |  |  | 500,000 |
Cash retained from escrow amount pursuant to settlement of working capital target |  |  | (297,726 | ) |  |  | (297,726 | )
Total TicketSmarter Acquisition purchase price |  | $ | 13,850,274 |  |  | $ | 13,305,874 |
SCHEDULE OF COMPONENTS OF IDENTIFIABLE INTANGIBLE ASSETS ACCRUED ACQUIRED | The following table sets forth the components of identifiable intangible assets acquired and their estimated useful lives in years as of the date of acquisition: SCHEDULE OF COMPONENTS OF IDENTIFIABLE INTANGIBLE ASSETS ACCRUED ACQUIRED
|  | Cost |  |  | Amortization through December 31, 2023 |  |  | Estimated useful life
Identifiable intangible assets: |  |  |  |  |  |  |  |  |  |
Trademarks |  | $ | 600,000 |  |  | $ | - |  |  | indefinite
Sponsorship agreement network |  |  | 5,600,000 |  |  |  | 2,613,333 |  |  | 5 years
Search engine optimization/content |  |  | 600,000 |  |  |  | 350,000 |  |  | 4 years
|  | $ | 6,800,000 |  |  | $ | 2,963,333 |  |  |

X
- Definition Schedule of Estimated Fair Value of Assets and Liabilities Assumed [Table Text Block] + References No definition available. + Details
Name: | DGLY_ScheduleOfEstimatedFairValueOfAssetsAndLiabilitiesAssumedTableTextBlock
Namespace Prefix: | DGLY_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Schedule of Identifiable Intangible Assets Acquired [Table Text Block] + References No definition available. + Details
Name: | DGLY_ScheduleOfIdentifiableIntangibleAssetsAcquiredTableTextBlock
Namespace Prefix: | DGLY_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- References No definition available. + Details
Name: | us-gaap_BusinessCombinationAndAssetAcquisitionAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration