Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 142

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 142
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 of the Group either
directly or indirectly. The Key Management Personnel include all the Directors of the Group.

The Group has related party relationship with
its subsidiaries, Directors and companies in which Directors of the Group have interest.

  (b)      The Group had the following transactions with related parties during the financial year:  

                                                    For the year ended                                                                 
                                                    June 30,                June 30,                        June 30,                   
                                                    2025                    2024                            2023                       
                                                    RM                      RM                              RM                         
 ───────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Related companies                                                                                                                    
  - Project management fee income                                                                    -                     29,105,000  
  - Rendering of information technology system                                              25,000,000                              -  
  - Project management fee expenses &                                                     ( 12,000,000                    ( 2,903,333  
  Related parties                                                                                                                      
  - Sale of goods                                                                                    -                     77,304,000  
  - Purchase of property, plant and equipment                                             ( 30,000,000                              -  
  - Renovation work expenses                                                                  ( 30,000                    ( 1,200,000  
  - Rental paid*                                                                             ( 132,000                      ( 132,000  

  For the year ended June 30, 2024, former fellow subsidiaries of ARB Berhad had provided specific project management services to the Group. The common cost majority comprise of IT technical staf...  
  Office rental of RM 132,000 (June 30, 2024: RM 132,000) paid to VNH                                                                                                                                   
  One Sdn. Bhd., a company whereby, the Chairman of the Board and Chief Executive Officer of the Group, Liew Kok Leong is a common director                                                             
  and shareholder of VNH One Sdn. Bhd. and the Group.                                                                                                                                                   
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────

The related party transactions described above
were carried out on agreed contractual terms and conditions and in the ordinary course of business between the related parties of the
Group.

  (c)      Compensation of key management personnel  

The key management personnel comprise the Directors
of the Group and their remuneration during the financial year are disclosed in Note 16 to the consolidated financial statements.

Liew Kok Leong is