Company: DTCK
Filing Date: 2025-12-23
Form Type: 6-K
Source: 0001683168-25-009327
Chunk: 27

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-12-23
Form: 6-K
Chunk 27
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The income tax provision consists of the following
components:

| Schedule of  income tax provision |     | For the six-month period ended 
 June 30,                       
 2024                           |     |     | 2025    |    |
|:----------------------------------|:----|:-------------------------------|----:|:----|:--------|:---|
|                                   |     | US$’000                        |     |     | US$’000 |    |
| Income tax:                       |     |                                |     |     |         |    |
| Current year                      |     |                                | 291 |     |         | –* |

The income tax expense varied from the amount
of income tax expense determined by applying the Singapore income tax rate of 17% (2024: 17%) to profit before income tax as a result
of the following differences:

| Schedule of income tax expense                                               |     | For the six-month period ended 
 June 30,                       |  2024 |   |     |         | 2025 |   |
|:-----------------------------------------------------------------------------|:----|:-------------------------------|------:|:--|:----|:--------|-----:|:--|
|                                                                              |     | US$’000                        |       |   |     | US$’000 |      |   |
| Income before tax expenses:                                                  |     |                                | 1,625 |   |     |         |   41 |   |
| Tax at the domestic income tax rate                                          |     |                                |   276 |   |     |         |    7 |   |
| Tax effect of expenses that are not deductible in determining taxable profit |     |                                |     9 |   |     |         |   17 |   |
| Non-taxable incomes                                                          |     |                                |    (5 | ) |     |         |  (10 | ) |
| Tax exemption                                                                |     |                                |   (27 | ) |     |         |   (1 | ) |
| Capital allowances claimed                                                   |     |                                |    (3 | ) |     |         |   *- |   |
| Tax losses unrecognized                                                      |     |                                |    41 |   |     |         |  (13 | ) |
|                                                                              |     |                                |   291 |   |     |         |   *- |   |

| * | Denotes amount less than US$1,000 |

| F-24