Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 117

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 117
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  CASH FLOWS FROM FINANCING ACTIVITIES                                                                                                                                                                                                                             
  (Repayment to)/advance from related companies                                                                                                                  -                                     ( 27,900,000       27,800,000                    -          
  (Repayment of)/proceed from non-convertible redeemable preference shares contributed by non-controlling interests of subsidiaries                              -                                          ( 1,000            1,000                    -          
  Payment of lease liabilities                                                                                                                                   ( 132,000                                ( 132,000        ( 132,000                    ( 31,316   
  Repayment to holding company                                                                                                                                   -                                     ( 21,500,000      ( 6,100,000                    -          
  Issuance of share capital                                                                                                                                      -                                                -       23,304,379                    -          
  Net cash (used in)/generated from financing activities                                                                                                         ( 132,000                             ( 49,533,000       44,873,379                    ( 31,316   
  Net increase/(decrease) in cash and cash equivalents                                                                                                           1,716,361                             ( 23,100,837       26,913,058                    407,203    
  Effect of exchange rate changes                                                                                                                                ( 2,440,668                                278,449        1,099,409                    ( 579,043  
  Cash and cash equivalents at beginning of the year                                                                                                             33,361,224                              56,183,612       28,171,145                    7,914,881  
  Cash and cash equivalents at end of the year                                                                                                                   32,636,917                              33,361,224       56,183,612                    7,743,041  

The accompanying notes are
an integral part of these consolidated financial statements.

F-9

NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS

1. GENERAL INFORMATION

ARB IOT Group Limited (the “ Company”)
was incorporated and registered as an exempted company with limited liability in the Cayman Islands under the Companies Act of the Cayman
Islands on March 1, 2022. The Company through its subsidiaries (collectively, the “ Group”), is engaged in provision of hardware
and software of Internet of Things solutions to meet customers demand in three business