Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 114

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 114
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 ARB IOT GROUP LIMITED                                                             
  Date: October 31, 2025      By:                        /s/ Liew Kok Leong                                     
                              Name:                      Liew Kok Leong                                         
                              Title:                     Chief Executive Officer (Principal Executive Officer)  

INDEX TO CONSOLIDATED FINANCIAL STATEMENTS

  Consolidated Financial Statements for the Years Ended June 30, 2025, 2024 and 2023                                                Page  
 ──────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Report of Independent Registered Public Accounting Firm (PCAOB ID Number: 7020)                                                   F-2   
  Financial Statements:                                                                                                                   
  Consolidated Statements of Financial Position as of June 30, 2025 and 2024                                                        F-3   
  Consolidated Statements of Operations and Other Comprehensive (Loss)/Income for the Years Ended June 30, 2025, 2024 and 2023      F-4   
  Consolidated Statements of Changes in Equity for the Years Ended June 30, 2025, 2024 and 2023                                     F-5   
  Consolidated Statements of Cash Flows for the Years Ended June 30, 2025, 2024 and 2023                                            F-8   
  Notes to Consolidated Financial Statements for the Years Ended June 30, 2025, 2024 and 2023                                       F-10  

F-1

  To:      The Board of Directors and Shareholders of  
           ARB IOT Group Limited                       

Report of Independent Registered Public Accounting
Firm

Opinion on the Consolidated Financial Statements

We have audited the accompanying consolidated statements of financial
position of ARB IOT Group Limited and its subsidiaries (collectively the “ Group”) as of June 30, 2025 and 2024, and the related
consolidated statements of operations and other comprehensive (loss)/income, changes in equity, and cash flows for each of the years in
the three-year period ended June 30, 2025, and the related notes (collectively referred to as the “consolidated financial statements”).
In our opinion, the consolidated financial statements present fairly, in all material respects, the financial position of the Group as
of June 30, 2025 and 2024, and the results of its operations and its cash flows for each of the years in the three-year period