Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 87

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 6
Chunk 87
---
 9, 13 and 53 full-time employees located in Malaysia to support our business operations, respectively. In 2024, we restructured our
human resources model by engaging outsourcing vendors to support our business operations, align capacity with customer requirements, and
enhance scalability while maintaining cost discipline and long-term operational sustainability.

The following table sets forth the number of our
employees by function as of June 30, 2025:

  Function                    Number of      Percentage  
                              Employees                  
 ─────────────────────────────────────────────────────────
  Management                          4              45  
  IoT Technical Team                  2              22  
  Finance                             2              22  
  HR and Admin Assistant              1              11  
  Total                               9             100  

None of our employees are represented by a labor
union. We have not experienced any material labor disputes and we believe that we maintain a good working relationship with our employees.

In Malaysia, we are required
to comply with regulations governing employment such as the Employees Provident Fund Act 1991, Employees’ Social Security Act 1969
and Income Tax (Deduction From Remuneration) Rules 1994. Under Employees Provident Fund Act 1991, our Malaysian subsidiaries are required
to make contributions, as employers, to the Employees Provident Fund for our employees who are Malaysian citizens and who are not Malaysian
citizens but permanent residents in Malaysia. The contribution rates vary, depending on the monthly wages of our employees. Other than
the contributions, we have no further obligation for the payment of retirement and other post-retirement benefits of our employees in
Malaysia. As of the date of this Annual Report, our Malaysian subsidiaries do not have any non-Malaysian employees.

We enter into standard
employment agreements with our employees pursuant to which we shall deduct from the employee’s salary for the purpose of paying
the employees’ contributions to the relevant authorities in accordance with the prescribed rates of the stipulated laws. We also
issue employees handbook which provides policy and procedure to be complied by all our employees, including, amongst others, that our
employees are not allowed to divulge our confidential information except with our approval whether in employment or after termination
of employment.

6. E. Share Ownership

See “ Item 7. Major Shareholders and Related Party Transactions - A.
Major Shareholders.”

6. F. Disclosure of a Registrant’s Action to Recover Erroneously
Awarded Compensation

Not applicable.

ITEM