XML 172 R33.htm IDEA: XBRL DOCUMENT
v3.25.0.1

NATURE OF BUSINESS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Tables) | 9 Months Ended | 12 Months Ended
--- | --- | ---
Sep. 30, 2024 | Dec. 31, 2023
Organization, Consolidation and Presentation of Financial Statements [Abstract] |  |
SCHEDULE OF CONTRACT LIABILITIES | SCHEDULE OF CONTRACT LIABILITIES
|  | September 30, 2024 |
|  | December 31, 2023 |  |  | Additions/ Reclass |  |  | Recognized Revenue |  |  | September 30, 2024 |
Contract liabilities, current |  | $ | 2,937,168 |  |  | $ | 1,689,038 |  |  | $ | (557,628 | ) |  | $ | 4,068,578 |
Contract liabilities, non-current |  |  | 7,340,459 |  |  |  | 761,421 |  |  |  | (1,476,186 | ) |  |  | 6,625,694 |
|  | $ | 10,277,627 |  |  | $ | 2,450,459 |  |  | $ | (2,033,814 | ) |  | $ | 10,694,272 |
|  | September 30, 2023 |
|  | December 31, 2022 |  |  | Additions/ Reclass |  |  | Recognized Revenue |  |  | September 30, 2023 |
Contract liabilities, current |  | $ | 2,154,874 |  |  | $ | 2,133,969 |  |  | $ | (1,536,860 | ) |  | $ | 2,751,983 |
Contract liabilities, non-current |  |  | 5,818,082 |  |  |  | 1,943,313 |  |  |  | (626,848 | ) |  |  | 7,134,547 |
|  | $ | 7,972,956 |  |  | $ | 4,077,282 |  |  | $ | (2,163,708 | ) |  | $ | 9,886,530 |
| SCHEDULE OF CONTRACT LIABILITIES
|  | December 31, 2023 |
|  | December 31, 2022 |  |  | Additions/Reclass |  |  | Recognized Revenue |  |  | December 31, 2023 |
Contract liabilities, current |  | $ | 2,154,874 |  |  | $ | 2,538,187 |  |  | $ | 1,755,893 |  |  | $ | 2,937,168 |
Contract liabilities, non-current |  |  | 5,818,082 |  |  |  | 2,328,994 |  |  |  | 806,617 |  |  |  | 7,340,459 |
|  | $ | 7,972,956 |  |  | $ | 4,867,181 |  |  | $ | 2,562,510 |  |  | $ | 10,277,627 |
|  | December 31, 2022 |
|  | December 31, 2021 |  |  | Additions/Reclass |  |  | Recognized Revenue |  |  | December 31, 2022 |
Contract liabilities, current |  | $ | 1,665,519 |  |  | $ | 1,478,479 |  |  | $ | 989,124 |  |  | $ | 2,154,874 |
Contract liabilities, non-current |  |  | 2,687,786 |  |  |  | 4,560,600 |  |  |  | 1,430,304 |  |  |  | 5,818,082 |
|  | $ | 4,353,305 |  |  | $ | 6,039,079 |  |  | $ | 2,419,428 |  |  | $ | 7,972,956 |
SCHEDULE OF SHORT TERM INVESTEMNTS |  | Cash and cash equivalents include funds on hand, in bank and short-term investments with original maturities of ninety (90) days or less. The following table shows the Company’s cash and cash equivalents by significant investment category as of December 31, 2023 and 2022: SCHEDULE OF SHORT TERM INVESTEMNTS
|  | December 31, 2023 |
|  | Adjusted Cost |  |  | Realized Gains |  |  | Realized Losses |  |  | Fair Value |
Demand deposits |  | $ | 545,207 |  |  | $ | — |  |  | $ | — |  |  | $ | 545,207 |
Short-term investments with original maturities of 90 days or less (Level 1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  |  | 135,342 |  |  |  | — |  |  |  | — |  |  |  | 135,342 |
|  | $ | 680,549 |  |  | $ | — |  |  | $ | — |  |  | $ | 680,549 |
|  | December 31, 2022 |
|  | Adjusted Cost |  |  | Realized Gains |  |  | Realized Losses |  |  | Fair Value |
Demand deposits |  | $ | 897,745 |  |  | $ | — |  |  | $ | — |  |  | $ | 897,745 |
Short-term investments with original maturities of 90 days or less (Level 1): |  |  |  |  |  |  |  |  |  |  |  |  |  |  |  |
Money market funds |  |  | 2,634,454 |  |  |  | — |  |  |  | — |  |  |  | 2,634,454 |
|  | $ | 3,532,199 |  |  | $ | — |  |  | $ | — |  |  | $ | 3,532,199 |
SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS |  | The following table provides a reconciliation of cash and cash equivalents in the consolidated balance sheets to cash, cash equivalents and restricted cash in the consolidated statements of cash flows: SCHEDULE OF RECONCILIATION OF CASH AND CASH EQUIVALENTS
|  | December 31, 2023 |  |  | December 31, 2022 |
Cash and cash equivalents |  | $ | 680,549 |  |  | $ | 3,532,199 |
Long-term restricted cash included in other assets |  |  | 97,600 |  |  |  | — |
Total cash, cash equivalents and restricted cash in the statements of cash flows |  | $ | 778,149 |  |  | $ | 3,532,199 |

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

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

X
- Definition Tabular disclosure of cash and cash equivalents restricted as to withdrawal or usage. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Topic 944 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.7-03(a)(2)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 942 -SubTopic 210 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.9-03(1)(a)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1 Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef -Name Accounting Standards Codification -Section 50 -Paragraph 8 -SubTopic 10 -Topic 230 -Publisher FASB -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8 + Details
Name: | us-gaap_ScheduleOfRestrictedCashAndCashEquivalentsTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration

X
- Definition Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Topic 210 -SubTopic 10 -Name Accounting Standards Codification -Section S99 -Paragraph 1 -Subparagraph (SX 210.5-02(19)) -Publisher FASB -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1 + Details
Name: | us-gaap_ScheduleOfShortTermDebtTextBlock
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:textBlockItemType
Balance Type: | na
Period Type: | duration