Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 139

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 139
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52% and25.78% respectively.

18. (LOSS)/EARNING PER ORDINARY SHARE (“ EPS”)

  (a)      Basic (loss)/earning per share  

The basic (loss)/earning per share of the Group
is calculated based on the (loss)/profit attributable to Owners (ordinary equity holders) of the Company divided by the weighted average
number of ordinary shares in issue.

                                                                For the year ended                                                                                  
                                                                June 30,                                  June 30,                        June 30,                  
                                                                2025                                      2024                            2023                      
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  (Loss)/profit attributable to Owners of the Company (RM)                              ( 71,369,819                    ( 54,999,680                    25,834,757  
  Weighted average number of ordinary shares in issue *                                    1,765,256                       1,765,256                     1,471,944  
  Basic (loss)/earning per share (RM)                                                        ( 40.43                         ( 31.16                         17.55  

F-31

18. (LOSS)/EARNING PER ORDINARY SHARE (“ EPS”) (CONT’ D)

  (b)      Diluted (loss)/earning per share  

The diluted (loss)/earning per share of the Group
for the years ended June 30, 2025, 2024 and 2023 are same as the basic (loss)/earning per share of the Group as the Group has no dilutive
potential ordinary shares.

                                                                For the year ended                                                                                  
                                                                June 30,                                  June 30,                        June 30,                  
                                                                2025                                      2024                            2023                      
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  (Loss)/profit attributable to Owners of the Company (RM)                              ( 71,369,819                    ( 54,999,680                    25,834,757  
  Weighted average number of ordinary shares in issue *                                    1,765,256                       1,765,256                     1,471,944  
  Diluted (loss)/earning per share (RM)                                                      ( 40.43                         ( 31.16                         17.55  

  Retrospectively restated for effect of reverse share split