Company: DTCK
Filing Date: 2025-12-23
Form Type: 6-K
Source: 0001683168-25-009327
Chunk: 7

Company: DAVIS COMMODITIES Ltd
Filing Date: 2025-12-23
Form: 6-K
Chunk 7
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 which requires retrospective combination of the Company, Maxwill Pte. Ltd., Maxwill (Asia) Pte. Ltd., LP
Grace Pte. Ltd. and Maxwill Foodlink Pte. Ltd. for all periods presented. The consolidated financial statements have been prepared as
if the existing corporate structure had been in existence throughout all periods. This includes a retrospective presentation for all equity
related disclosures, including issued shares and earnings per share, which have been revised to reflect the effects of the reorganization,
as of June 30, 2024 and 2023.

After the reorganization, the Company wholly owns
Maxwill Pte. Ltd., which is domiciled in Singapore; Maxwill Pte. Ltd. wholly owns Maxwill (Asia) Pte. Ltd., LP Grace Pte. Ltd. and Maxwill
Foodlink Pte. Ltd., which are all incorporated and domiciled in Singapore. The Company is headquartered in Singapore and conducts its
operations domestically.

Incorporation of Davis Commodities Pte. Ltd.

On September 15, 2023, Davis Commodities Pte.
Ltd. was incorporated and domiciled in Singapore as a private company limited by shares and a wholly owned subsidiary of Maxwill Pte.
Ltd.

Incorporation of Davis Commodities Global Pte. Ltd.

On October 1, 2025, Davis Commodities Global Pte.
Ltd. was incorporated and domiciled in Singapore as a private company limited by shares and a wholly owned subsidiary of Maxwill Pte.
Ltd.

Incorporation of Davis Commodities SEA Pte. Ltd.

On October 2, 2025, Davis Commodities SEA Pte.
Ltd. was incorporated and domiciled in Singapore as a private company limited by shares and a wholly owned subsidiary of Maxwill Pte.
Ltd.

| F-7 |

Incorporation of Davis Commodities Asia Pte. Ltd.

On October 15, 2025, Davis Commodities Asia Pte.
Ltd. was incorporated and domiciled in Singapore as a private company limited by shares and a wholly owned subsidiary of Maxwill Pte.
Ltd.

Details of the subsidiaries of the Company are
set out below:

| Schedule of details of the subsidiaries 
 Percentage of effective ownership       
 Name                                    |     | Date of            
 Incorporation      |     | December 31, 2024 |     | June 30, 2025 |     | Place of      
 incorporation |     | Principal                                                                                                                                                  
 Activities