Company: ARBB
Filing Date: 2025-03-13
Form Type: F-3
Source: 0001213900-25-023721
Chunk: 32

Company: ARB IOT Group Ltd
Filing Date: 2025-03-13
Form: F-3
Chunk 32
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) | The                                                                
 judgment is for a definite sum, and which is final and conclusive; |

| (b) | The                                                                  
 original court granting the judgment had jurisdiction in the action; |

| (c) | The                                 
 judgment was not obtained by fraud; |

| (d) | The                                                                                      
 proceedings in which the judgment was obtained were not contrary to natural justice; and |

| (e) | The                                                                             
 enforcement of the judgment would not be contrary to public policy in Malaysia. |

<div align='center'>20

EXPERTS</div>

The consolidated financial statements of ARB IOT Group Limited as of June 30, 2024 and 2023 and for the years ended June 30, 2024, 2023 and 2022 appearing in ARB IOT Group Limited’s Annual Report on Form 20-F for the year ended June 30, 2024 and incorporated by reference herein and in the registration statement, have been audited by AOGB CPA Limited, an independent registered public accounting firm, as set forth in their report thereon, and incorporated by reference elsewhere herein. Such financial statements are incorporated herein by reference in reliance upon such report given on the authority of said firm as experts in auditing and accounting.

<div align='center'>INDEMNIFICATION</div>

Insofar as indemnification by us for liabilities arising under the Securities Act may be permitted to our directors, officers or persons controlling the company pursuant to provisions of ourmemorandum and articles of association , or otherwise, we have been advised that in the opinion of the SEC, such indemnification is against public policy as expressed in the Securities Act and is therefore unenforceable. In the event that a claim for indemnification by such director, officer or controlling person of us in the successful defense of any action, suit or proceeding is asserted by such director, officer or controlling person in connection with the securities being offered, we will, unless in the opinion of our counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by us is against public policy as expressed in the Securities Act and will be governed by the final adjudication of such issue.

<div align='center'>MATERIAL CHANGES</div>

Except as otherwise disclosed in this prospectus, there have been no reportable material changes that have occurred since June 30, 2024, and that have not been described in a report on Form 6-K furnished under the Exchange Act and