Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 140

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 140
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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
ratio 1 for 15, with a new par value of USD0.0015per share. This resulted eachfifteenOrdinary Shares outstanding been
automatically combined and convert tooneissue and outstanding Ordinary Shares. Therefore,26,437,500ordinary shares were
decreased to1,765,256ordinary shares.

19. EMPLOYEE BENEFITS

The employee benefits included in administrative
expenses in the consolidated statements of operations and other comprehensive loss are as follows:

                                               For the year ended                                                                           
                                               June 30,                               June 30,                     June 30,                 
                                               2025                                   2024                         2023                     
                                               RM                                     RM                           RM                       
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Salaries, wages, bonuses and allowances                              2,999,569                    3,876,773                    3,529,651  
  Defined contribution plans                                             145,258                      525,077                      269,123  
  Social security contributions                                           11,644                       40,972                       14,153  
  Other employee benefits                                                 10,942                      111,748                      359,839  
                                                                       3,167,413                    4,554,570                    4,172,766  

Included in the employees’ benefits are
directors’ remuneration (salaries, fees and other emoluments) of RM1,898,685(June 30, 2024: RM1,546,417and June 30, 2023: RM1,426,439)

20. OPERATING SEGMENTS

The Group’s businesses are organized into
business units based on their products and services provided. The performance of each segment is measured based on the internal management
report reviewed by Chief Operating Decision Maker. The Group business segments as follow:

  (a)      Internet of Things (“ IoT”)  

  (b)      Investment holding and others  

Management monitors the operating results of its
business units separately for the purpose of making decisions about resource allocation and performance assessment.

F-32

20. OPERATING SEGMENTS (CONT’ D)

Segment results, assets and liabilities include
items directly attributable to a segment as