Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 135

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 135
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14. NON-CONTROLLING INTERESTS

                                 June 30,               June 30,           
                                 RM                     RM                 
  Non-controlling interests                    400                    400  

  (a)      Subsidiaries                                                                        

  June 30, 2025                                                     ARB Lab  
  NCI percentage of ownership interest and voting interest (%)      -        
 ─────────────────────────────────────────────────────────────────────────────
  Carrying amount of NCI (RM)                                       400      
  Profit/(loss) allocated to NCI (RM)                               -        
  Total comprehensive income/(loss) allocated to NCI (RM)           -        

ARB Lab Sdn. Bhd. (“ ARB
Lab”) was incorporated in Malaysia as a private company limited by shares on December 16, 2020, with an issued and paid-up
capital of RM1,000,000comprising one million (1,000,000) ordinary shares. Subsequently, ARB Lab has issued four hundred thousand
(400,000) preference shares with an issue price of RM0.001to Polo Jasa Sdn. Bhd. Consequently, the issued share capital of ARB Lab
has increased to RM1,000,400. The principal activities of ARB Lab are research and development of IT and IoT for software and
hardware and investment holding.

  June 30, 2024                                                     ARB          ARB               ARB Lab               
                                                                    WMS          Distribution                            
  NCI percentage of ownership interest and voting interest (%)      -            -                 -                     
 ─────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Carrying amount of NCI (RM)                                       -            -                 400              400  
  (Loss)/profit allocated to NCI (RM)                               ( 1,775      312,621           -            310,846  
  Total comprehensive (loss)/income allocated to NCI (RM)           ( 1,775      312,621           -            310,846  

  June 30, 2023                                                     ARB                ARB                                          
                                                                    Robotic            WMS                                          
                                                                    Group                                                           
  NCI percentage of ownership interest and voting interest (%)      -                   49            49        N/A              -  
 ────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────────
  Carrying amount of NCI (RM)