KUSTHIGH SIGNALFINANCIAL10-K

Digital Ally underwent a major corporate restructuring, changing its name to Kustom Entertainment while dramatically improving its balance sheet through debt reduction and equity restoration, though operational performance deteriorated significantly.

The company executed a substantial financial restructuring that converted negative stockholders' equity of -$6.3M to positive $14.4M while reducing total debt by 83%, suggesting either a major recapitalization event, asset sales, or debt forgiveness. However, the 75% decline in gross profit and 8,326% spike in interest expense indicate severe operational stress during this transition period.

Comparing 2026-04-13 vs 2025-05-02View on EDGAR →
FINANCIAL ANALYSIS

The company's financial profile shows a tale of two stories - a dramatic balance sheet improvement with stockholders' equity swinging $20.7M positive, current liabilities falling 65%, and debt declining 83%, versus severely deteriorating operations with gross profit collapsing 75% and interest expense exploding over 8,000%. Despite the operational headwinds, net losses actually improved 66% to -$6.7M, while the company doubled share buybacks to $4M and improved cash position by 67%, suggesting the restructuring provided financial breathing room but at the cost of current business performance.

FINANCIAL STATEMENT CHANGES
Interest Expense
P&L
+8326.3%
$37K$3.1M

Interest expense surged 8326.3% — significant debt increase or rising rates materially impacting earnings.

Capital Expenditure
Cash Flow
+796.2%
$29K$258K

Capital expenditure jumped 796.2% — major investment cycle underway; assess returns on deployment.

Stockholders Equity
Balance Sheet
+327.3%
-$6.3M$14.4M

Equity base grew 327.3% — retained earnings accumulation or equity issuance strengthening the balance sheet.

Share Buybacks
Cash Flow
+103.9%
$2.0M$4.0M

Share repurchases increased 103.9% — management returning capital, signals confidence in intrinsic value.

Total Debt
Balance Sheet
-83.4%
$5.1M$845K

Debt reduced 83.4% — deleveraging strengthens balance sheet and reduces financial risk.

Gross Profit
P&L
-75.4%
$5.5M$1.3M

Gross margin compression — rising input costs, pricing pressure, or unfavorable product mix shift.

Cash & Equivalents
Balance Sheet
+66.7%
$454K$757K

Cash position surged 66.7% — strong cash generation or capital raise providing significant financial cushion.

Net Income
P&L
+66.4%
-$19.8M-$6.7M

Net income grew 66.4% — bottom-line growth signals improving overall business health.

Current Liabilities
Balance Sheet
-64.5%
$29.7M$10.5M

Current liabilities reduced — improved short-term financial position and working capital health.

Accounts Receivable
Balance Sheet
-63.1%
$1.3M$480K

Receivables declined — improved collection efficiency or conservative revenue recognition.

LANGUAGE CHANGES
NEW — 2026-04-13
PRIOR — 2025-05-02
ADDED
Exhibits and Financial Statement Schedules 53 SIGNATURES Signatures 56 Part I Item 1.
References to Kustom Entertainment, the Company, we, us and our refer to Kustom Entertainment, Inc.
On January 2, 2008, our common stock commenced trading on the Nasdaq Capital Market.
2 On January 8, 2026, the Company amended its Articles of Incorporation to change its corporate name from Digital Ally, Inc.
The Company s common stock continues to trade on the Nasdaq Capital Market under the symbol KUST.
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REMOVED
Exhibits and Financial Statement Schedules 58 SIGNATURES Signatures 62 Part I Item 1.
On January 2, 2008, we commenced trading on the Nasdaq Capital Market under the symbol DGLY.
(with its wholly-owned subsidiaries, Digital Ally International, Inc., Shield Products, LLC, Digital Ally Healthcare, LLC ( Digital Ally Healthcare ), TicketSmarter, Inc.
( TicketSmarter ), Worldwide Reinsurance, Ltd., Digital Connect, Inc., BirdVu Jets, Inc., Kustom 440, Inc.
(Kustom 440 ), Kustom Entertainment, Inc., ( Kustom ) , and its majority-owned subsidiary Nobility Healthcare, LLC, collectively, Digital Ally, Digital, and the Company ), is divided into three reportable operating segments: 1) the Video Solutions Segment, 2) the Revenue Cycle Management Segment and 3) the Entertainment Segment.
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