KUSTHIGH SIGNALFINANCIAL10-K

Kustom Entertainment (formerly Digital Ally) underwent a major corporate restructuring with substantial debt reduction and meaningful operational contraction across key business metrics.

The company executed a significant deleveraging, reducing total debt by over 80% while improving its cash position, suggesting either asset sales, debt forgiveness, or other major restructuring activities. However, the substantial decline in gross profit alongside reduced receivables and liabilities indicates the company may have divested major business segments or experienced severe operational contraction.

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

The company's balance sheet shows dramatic improvement in leverage metrics with total debt falling to $845K from $5.1M and current liabilities substantially reduced, while cash grew notably to $757K. However, operational metrics deteriorated meaningfully with gross profit declining substantially and net losses, while improved, remaining significant at $6.7M. The overall picture suggests a major restructuring or divestiture that strengthened the balance sheet but left a much smaller operational footprint.

FINANCIAL STATEMENT CHANGES
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.

R&D Expense
P&L
-58.8%
$1.3M$551K

R&D spending cut 58.8% — could signal cost discipline or concerning reduction in innovation investment.

Total Liabilities
Balance Sheet
-53.9%
$36.8M$17.0M

Liabilities reduced 53.9% — deleveraging improves balance sheet strength and financial flexibility.

Operating Cash Flow
Cash Flow
+48.3%
-$9.9M-$5.1M

Operating cash flow surged 48.3% — exceptional cash generation, highest quality earnings signal.

SG&A Expense
P&L
-40.9%
$20.7M$12.2M

SG&A reduced 40.9% — improved cost efficiency or headcount reduction improving operating margins.

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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