Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 132

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 132
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 Agricultural unmanned aerial vehicles (“ UAV”) manufactured and marketed under the trademark of Guangzhou Xaircraft Technology Co. Ltd (“ GXT”) for a period of ten (10) ...  

  the                                                                                                                                       

  rationale                           

The calculation initial cost of Supply/Service
Agreement are most sensitive the following assumptions:

  (i)      Revenue and income pursuant to the Reseller and Drone Service Agreement, the Supply Agreement, and the Service Agreement for the period from ten (10) years, which is derived from 2 main sources...  

  Sale of Products – Multi-Rotor Agricultural UAVs                                                                                                                                                      
  Drone Services – Services of providing all-in-one drone services to streamline workflows on farms and plantations which includes but not limited to spraying pest protection solution for a varie...  

  The selling price per unit of the products are approximately RM 5,800 per unit, inflated by 5% per annum for every 3-year intervals. Approximately 272 units is expected to be sold within these ...  
  Drone Services provided will be charged at a rate of approximately RM 342,800 per month and shall be inflated by 5% per annum for every 3-years intervals. Approximately 608 times of the service...  

  (ii)      There will be no unusual events or transactions that will materially affect the operations or results of DASB.  

  (iii)      There will be no legal proceedings against DASB which will adversely affect the activities or performance of DASB or give rise to any contingent liabilities, which will materially affect the po...  

  (iv)      There will be no adverse effects from weather conditions, industrial accidents or other similar occurrence, climatic diseases, wars, terrorist attacks, and other natural risks, both domesticall...  
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  (v)      DASB meets all the regulations and standards prescribed by the authorities.  

  (vi)      There will be not any substantial impairment to the carrying value of DASB’s non-current assets.  

  (vii)      Pre-tax discount rate of 11.79% per annum has been applied in the determining  

F-23

6. INTANGIBLE ASSETS (CONT’ D)

Computer system

Computer system comprise of source codes recognized
in a business combination at the acquisition date and source codes purchased from third parties, which were held for use in the