Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 62

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 5
Chunk 62
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ITEM 5. OPERATING AND FINANCIAL REVIEW AND PROSPECTS

You should read the following discussion and
analysis of our financial condition and results of operations in conjunction with our consolidated financial statements and the related
notes included elsewhere in this Annual Report. This discussion may contain forward-looking statements. Our actual results may differ
materially from those anticipated in these forward-looking statements because of various factors, including those set forth under Item
3 “ Key Information - 3. D. Risk Factors” or in other parts of this Annual Report. See also “ Introductory Notes - Forward-Looking
Information.”

5. A. Operating Results

Overview

We are a provider of complete solutions to our
clients for offering of IoT systems and devices from designing to project deployment and our mission is to become a leading player in
the IoT landscape in the ASEAN region. We offer a wide range of IoT systems as well as provide customers a substantial range of services
such as system integration and system support service. We deliver holistic solutions with full turnkey deployment from designing, installation,
testing, and commissioning of various IoT systems and devices as well as integration of automated systems, including installation of wire
and wireless and mechatronic works.

Recent new technology trends such as artificial
intelligence, cloud computing, 5G, robotic process automation, IoT and hyper-connectivity continue to transform businesses and drive companies
to seek digital changes to meet evolving demands of customers.

We reorganized our operations into two (2) business
lines for the year ended June 30, 2025.

  IoT Smart Building and Engineering.                                                                                                           

  IoT Smart Agriculture and System Development.                                                                                          

Principal Factors Affecting Our Financial Performance

Our business, results
of operations and financial condition are affected by general factors driving Malaysia’s economy, the IoT industry, and
the markets where our customers operate such as property development, agriculture and logistics sectors. These factors include urbanization
rate, levels of per capita disposable income, levels of consumer spending, rate of internet and mobile penetration, development of technologies
such as 5G and cloud computing, domestic and international supply chain stability, overall enterprise spending, and other general economic
conditions in Malaysia that affect consumption and business activities in general.

Our business results
are more directly affected by the following factors:

Our ability to secure IoT projects. The
operations of our IoT Smart Building and Engineering, and IoT Smart Agriculture and System Development business lines are on a project-by-project
basis. We engage