Company: DTCK
Filing Date: 2025-03-24
Form Type: F-3
Source: 0001683168-25-001820
Chunk: 8

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-03-24
Form: F-3
Chunk 8
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 | are exempt from certain executive compensation disclosure provisions requiring a pay-for-performance graph and CEO pay ratio disclosure;  |
| · | are eligible to claim longer phase-in periods for the adoption of new or revised financial accounting standards under §107 of             
 the JOBS Act; and                                                                                                                         |
| · | will not be required to conduct an evaluation of our internal control over financial reporting for two years.                             |

We intend to take advantage of all of these reduced
reporting requirements and exemptions, including the longer phase-in periods for the adoption of new or revised financial accounting standards
under §107 of the JOBS Act. Our election to use the phase-in periods may make it difficult to compare our financial statements to
those of non-emerging growth companies and other emerging growth companies that have opted out of the phase-in periods under §107
of the JOBS Act.

Under the JOBS Act, we may take advantage of the above-described reduced
reporting requirements and exemptions until we no longer meet the definition of an emerging growth company. The JOBS Act provides that
we would cease to be an “emerging growth company” at the end of the fiscal year in which the fifth anniversary of our initial
sale of common equity pursuant to a registration statement declared effective under the Securities Act of 1933, as amended (the “Securities
Act”) occurred, if we have more than $1.235 billion in annual revenue, have more than $700 million in market value of our Ordinary
Shares held by non-affiliates, or issue more than $1 billion in principal amount of non-convertible debt over a three-year period.

| 5 |

Foreign Private Issuer Status

We are a foreign private issuer within the meaning of the rules under
the Securities Exchange Act of 1934, as amended (the “Exchange Act”). As such, we are exempt from certain provisions applicable
to United States domestic public companies. For example:

| · | we are not required to provide as many Exchange Act reports, or as frequently, as a domestic public company; ·                          |
| · | for interim reporting, we are permitted to comply solely with our home country requirements, which are less rigorous than the rules     
 that apply to domestic public companies;                                                                                                |
| · | we are not required to provide the same level of disclosure on certain issues, such as executive compensation; ·                        |
| · | we are exempt from provisions of Regulation FD aimed at preventing issuers from making selective disclosures of material non-public     
 information;