Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 116

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 116
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The accompanying notes are an integral part of these consolidated financial
statements.

F-5

CONSOLIDATED STATEMENTS OF CHANGES IN EQUITY

                                                                                                                                                                Total                                                            
                                                                                                              Exchange                                          attributable                                                     
                                                                                                              translation                                       to owners of                                                     
                                                                                                              reserve                                           the Company                                                      
                                                                                                              RM                                                RM                                                               
  Balance at June 30, 2023                                                                                                     1,100,189      129,759,332                          318,743,599         94,158       318,837,757  
  Loss for the financial year                                                                                                  -              ( 54,999,680                        ( 54,999,680        310,846      ( 54,688,834  
  Gain on foreign currency translations                                                                                        278,449        -                                        278,449              -           278,449  
  Total and other comprehensive loss                                                                                           278,449        ( 54,999,680                        ( 54,721,231        310,846      ( 54,410,385  
  Transaction with Owners                                                                                                                                                                                                        
  Acquisition of equity interest in subsidiaries                                                                               -              -                                              -       ( 49,000          ( 49,000  
  Effect of accretion of interest in subsidiaries                                                                              -              54,293                                    54,293       ( 54,293                 -  
  Disposal of subsidiaries                                                                                                     -              -                                              -      ( 300,311         ( 300,311  
  Redemption of non-convertible redeemable preference shares by non-controlling interest of a subsidiary                       -              -                                              -        ( 1,000           ( 1,000  
  Total transaction with Owners                                                                                                -              54,293                                    54,293      ( 404,604         ( 350,311  
  Balance at June 30, 2024                                                                                                     1,378,638      74,813,945                           264,076,661            400       264,077,061  

  Retrospectively                                                                                          
  restated for effect of reverse share split at a ratio 1 for 15 on May 29, 2025 as disclosed in Note 13.  
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The accompanying notes are an integral part of these consolidated financial
statements.

F-6

CONSOLIDATED