Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 92

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 8
Chunk 92
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ITEM 8. FINANCIAL INFORMATION

8. A. Consolidated Statements and Other Financial Information

Financial Statements

See “ Item 18. Financial Statements,”
which contains our consolidated financial statements prepared in accordance with IFRS.

Legal Proceedings

We may from time to time become involved in legal
proceedings or be subject to claims arising in the ordinary course of our business. We are not presently a party to any legal proceedings
that in the opinion of our management, if determined adversely to us, would individually or taken together have a material adverse effect
on our business, results of operations and financial condition.

Litigation or any other legal or administrative
proceeding, regardless of the outcome, is likely to result in substantial costs and diversion of our resources, including our management’s
time and attention.

Policy on Dividend Distributions

We have not previously declared, or paid cash
dividends and we have no plan to declare or pay any dividends in the near future on our shares. We currently intend to retain most, if
not all, of our available funds and future earnings to operate and expand our business.

We are a holding company incorporated in the Cayman
Islands. We rely principally on dividends from our subsidiaries for our cash requirements, including any payment of dividends to our shareholders.

Our board of directors has discretion as to whether
to distribute dividends, subject to certain restrictions under Cayman Islands law, namely that our Company may only pay dividends out
of profits or share premium, and provided that in no circumstances may a dividend be paid if this would result in our Company being unable
to pay its debts as they fall due in the ordinary course of business. In addition, our shareholders may by ordinary resolution declare
a dividend, but no dividend may exceed the amount recommended by our board of directors. Even if our board of directors decides to pay
dividends, the form, frequency and amount will depend upon our future operations and earnings, capital requirements and surplus, general
financial condition, contractual restrictions and other factors that the board of directors may deem relevant.

8. B. Significant Changes

No significant change has occurred since the date
of our consolidated financial statements filed as part of this Annual Report.

ITEM 9. THE OFFER AND LISTING