Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 141

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 141
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400,242                              12,804                        18,413,046  
  Total liabilities                                          54,581,371                              22,284,536                    76,865,907  
  Additions to non-current assets:                                                                                                             
  Property, plant and equipment                              72,383,744                              -                             72,383,744  
  Revenue                                                                                                                                      
  Total revenue                                             242,132,250                              -                            242,132,250  
  - Inter-segment revenue                                             -                              -                                      -  
  Revenue from external parties                             242,132,250                              -                            242,132,250  
  Results                                                                                                                                      
  Loss before interest, depreciation and tax                 63,598,843                              ( 4,068,113                   59,530,730  
  Depreciation of:                                                                                                                             
  - property, plant and equipment                          ( 15,859,909                              -                           ( 15,859,909  
  - right-of-use assets                                       ( 126,945                              -                              ( 126,945  
  Amortization of intangible assets                        ( 22,423,148                              -                           ( 22,423,148  
  Finance income                                                365,310                              406,966                          772,276  
  Profit/(loss) before tax                                   25,554,151                              ( 3,661,147                   21,893,004  
  Tax expense                                                 5,676,935                              ( 32,714                       5,644,221  
  Profit/(loss) for the financial year                       31,231,086                              ( 3,693,861                   27,537,225  

  (b)      Geographical segments  

The Group operates predominantly in Malaysia and
revenue from overseas is insignificant. Accordingly, the information by geographical segment is not presented.

F-35

21. RELATED PARTY DISCLOSURES

  (a)      Identification of related parties  

Parties are considered to be related to the Group
if the Group has the ability, directly or indirectly, to control the party or exercise significant influence over the party in making
financial and operating decisions, or vice versa, or where the Group and the party are subject to common control or common significant
influence. Related parties may be individuals or other entities.

Related parties also include Key Management Personnel
defined as those persons having authority and responsibility for planning, directing and controlling the activities