Company: DTCK
Filing Date: 2025-12-23
Form Type: 6-K
Source: 0001683168-25-009327
Chunk: 25

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-12-23
Form: 6-K
Chunk 25
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 engages in business activities from which it may earn revenues and incur expenses, and is identified on the basis of the internal
financial reports that are provided to and regularly reviewed by the Company’s chief operating decision maker in order to allocate
resources and assess performance of the segment.

In accordance with ASC 280, Segment Reporting,
operating segments are defined as components of an enterprise about which separate financial information is available that is evaluated
regularly by the chief operating decision maker (“CODM”), or decision-making group, in deciding how to allocate resources
and in assessing performance. The Company uses the “management approach” in determining reportable operating segments. The
management approach considers the internal organization and reporting used by the Company’s chief operating decision maker for making
operating decisions and assessing performance as the source for determining the Company’s reportable segments. Management, including
the chief operating decision maker, reviews operation results by the revenue of different services. Based on management’s assessment,
the Company has determined that it has four operating segments as defined by ASC 280 as follow:

| 1. | Sale of sugar                |
| 2. | Sale of rice                 |
| 3. | Sale of oil and fat products |
| 4. | Sale of others               |

Information regarding the results of each reportable
segment is included below. Performance is measured based on segment revenue and gross profit/(loss), as included in the internal management
reports that are reviewed by the Company’s CODM. Both segment revenue and gross profit/(loss) are used to measure performance as
management believes that such information is the most relevant in evaluating the level of activities and results of these segments.

The following table presents summary information
by product type for the six-month periods ended June 30, 2024 and 2025, respectively:

| Schedule of information 
 by product type         |     | For the six-month period ended 
 June 30, 2024                  |        |     |              |        |     |                              |       |     |                |   |     |         |        |
|:------------------------|:----|:-------------------------------|-------:|:----|:-------------|-------:|:----|:-----------------------------|------:|:----|:---------------|:--|:----|:--------|-------:|
|                         |     | Sale of sugar                  |        |     | Sale of rice |        |     | Sale of oil and fat products |       |     | Sale of others |