Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 110

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 16J
Chunk 110
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ITEM 16J. INSIDER TRADING POLICIES

The Company continues to adhere to insider trading
policies and proceduresadoptedon May 21, 2024, which governs the purchase, sale, and other dispositions of its securities by directors,
officers, and employees. This policy remains in effect and is reasonably designed to promote compliance with applicable insider trading
laws, rules and regulations, and U. S. federal, state, and foreign securities laws. A copy of the ARB IOT Group Limited Insider Trading
Policy is attached as Exhibit 11.2 to this annual report.

ITEM 16K. CYBERSECURITY