Company: DTCK
Filing Date: 2025-12-30
Form Type: 20-F/A
Source: 0001683168-25-009409
Chunk: 2

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-12-30
Form: 20-F/A
Chunk 2
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 public accounting firm that prepared or
issued its audit report. ☐

If securities are registered pursuant to Section
12(b) of the Act, indicate by check mark whether the financial statements of the registrant included in the filing reflect the correction
of an error to previously issued financial statements. ☐

Indicate by check mark whether any of those error
corrections are restatements that required a recovery analysis of incentive-based compensation received by any of the registrant’s
executive officers during the relevant recovery period pursuant to §240.10D 1(b). ☐

Indicate by check mark which basis of accounting
the registrant has used to prepare the financial statements included in this filing:

| U.S. GAAP ☒ | International Financial Reporting Standards as issued by the International Accounting Standards Board ☐ | Other ☐ |

| * | If “Other” has been checked in response to the previous question, indicate by check mark which financial statement item the registrant has elected to follow. Item 17 ☐ Item 18 ☐ |

If this is an annual report, indicate by check
mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act). Yes ☐ No ☒

<div align='center'>EXPLANATORY NOTE</div>

Davis Commodities Limited, an exempted company
with limited liability incorporated under the laws of the Cayman Islands (the “Company”), is filing this Amendment No. 1
(the “Amendment No. 1”) on Form 20/A to amend its Annual Report on Form 20-F for the year ended December 31, 2024 (the “Original
Form 20-F”), which was originally filed with the Securities and Exchange Commission (“SEC”) on April 30, 2025.

This Amendment No. 1 is being filed solely
to include (i) Exhibit 15.1 (Consent of AOGB CPA Limited (“AOGB”)) which was inadvertently omitted in the Original Form 20-F,
and (ii) Exhibit 15.2 (Consent of Onestop Assurance PAC (“Onestop”)) which was inadvertently omitted in the Original Form
20-F. These consents are included with this Amendment No. 1.

This Amendment No. 1 speaks as of the date
of the Original Form 20-F. Except as described above, the Company has not modified or updated disclosures made in the Original Form 20-F
in this