Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 130

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 130
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S Accounting Standards, in which case the reversal of the impairment loss is treated as a revaluation
increase under that IFRS Accounting Standards. Value in use is based on the estimated future cash flows expected to be derived from CGU,
discounted to their present value using a pre-tax discount rate that reflects current market assessments of the time value of money and
the risks specific to the asset or cash generating unit.

F-18

4. PROPERTY, PLANT AND EQUIPMENT

Computer system and equipment

                                                    June 30,                        June 30,                    
                                                    RM                              RM                          
  Cost                                                                                                          
  As of July 1                                                     158,400,231                     128,400,231  
  Additions                                                                  -                      30,000,000  
  Disposal/written-off                                                ( 20,232                               -  
  As of June 30                                                    158,379,999                     158,400,231  
  Accumulated depreciation and impairment loss                                                                  
  As of July 1                                                    ( 45,103,697                    ( 16,793,678  
  Additions                                                       ( 28,308,000                    ( 28,310,019  
  Disposal/written-off                                                   4,368                               -  
  Impairment loss                                                  ( 6,962,010                               -  
  As of June 30                                                   ( 80,369,339                    ( 45,103,697  
  Net carrying amount                                               78,010,660                     113,296,534  

Depreciation expenses of property, plant and equipment
were RM28,308,000, RM28,310,019and RM15,859,909for the fiscal years ended June 30, 2025, 2024 and 2023, respectively.

Write-off of property, plant and equipment were
RM15,864, RM niland RM479for the fiscal years ended June 30, 2025, 2024 and 2023, respectively.

Impairment of property, plant and
equipment was RM 6,962,010

  (a)      All                                                                                                                                         

  (b)      Depreciation is calculated to write down the cost of the assets to                                                                               

  Computer system and equipment      10% - 20%  

F-19

5. RIGHT-OF-USE ASSET/LEASE LIABILITY

Office space

                                June 30,                     June 30,