Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 134

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 134
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111,622                       235,172  
  As of June 30                                   6,466,803                       7,237,031                    18,348,653  

Components of deferred tax assets and liabilities at the end of each
reporting period comprise the tax effects of:

                                                                                        June 30,                       June 30,                   
                                                                                                                       2024                       
                                                                                        2025                                                      
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
                                                                                        RM                             RM                         
  Excess of net carrying amount over tax written down value of plant and equipment                      7,447,199                      5,966,082  
  Unabsorbed capital allowances                                                                       ( 4,621,659                    ( 4,006,696  
  Unabsorbed tax losses                                                                                 ( 883,509                       ( 11,878  
  Intangible assets                                                                                     4,524,772                      5,289,523  
                                                                                                        6,466,803                      7,237,031  

13. SHARE CAPITAL

                                             June 30, 2025                  June 30, 2024              
 ───────────────────────────────────────────────────────────────────────────────────────────────────────
                                             Number of                      Number of                  
                                             shares*            Amount      shares*            Amount  
                                                                RM                             RM      
  Issued and fully paid ordinary shares                                                                
  As at end of the year                                                                                

  Retrospectively restated for effect of reverse share split.  

On May 29, 2025, ARB IOT Group Limited has
effectuated reverse share split of the Company’s issued and unissued ordinary shares (the “ Ordinary Share”) at a
ratio1for15, with a new par value of USD0.0015per share. This resulted each fifteen Ordinary Shares outstanding been
automatically combined and converted to one issue and outstanding Ordinary Shares. Therefore,26,437,500issued ordinary shares were
decreased to1,765,256ordinary shares.

All comparative figures for number of shares and
per-share data have been retrospectively adjusted to reflect the reverse share split. The total share capital remained unchanged.

Owners of the Company are entitled to receive
dividends as and when declared by the Company and are entitled toone(1) vote per ordinary share at meetings of the Company. All ordinary
shares rank pari passu with regard to the residual assets of the Company.

F-27