Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 136

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 19
Chunk 136
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                                       -              105,068      ( 12,310      1,400         94,158  
  Profit/(loss) allocated to NCI (RM)                               1,716,222        1,695      ( 15,448        ( 1      1,702,468  
  Total comprehensive income/(loss) allocated to NCI (RM)           1,716,222        1,695      ( 15,448        ( 1      1,702,468  

  (b)      Summarised financial information of the subsidiaries that have material NCI as at the end of each reporting period prior to intra-group elimination are as follows:  

June 30, 2025

As of June 30, 2025, there is no material NCI financial information
of the subsidiaries to be disclosed.

June 30, 2024

                                                                ARB                   ARB                            
                                                                RM                    RM                             
  Results                                                                                                            
  Revenue                                                                -                                5,716,647  
  (Loss)/profit for the financial year                                   ( 3,872                            638,002  
  Total comprehensive (loss)/income                                      ( 3,872                            638,002  
  Cash flows (used in)/generated from operating activities               ( 3,872                            385,640  
  Cash flows generated from investing activities                         -                                       10  
  Cash flows used in financing activities                                -                              ( 3,460,000  
  Net decrease in cash and cash equivalents                              ( 3,872                        ( 3,074,350  

F-28

14. NON-CONTROLLING INTERESTS (CONT’ D)

  (c)      Acquisition of non-controlling interest.  

June 30, 2025

There is no acquisition and disposal of non-controlling interest
during the financial year.

June 30, 2024

On October 6, 2023, AIGSB, disposed100% equity
interest in ARB Midware, for a total consideration of RM1. Consequently, ARB Midware and its subsidiary, namely ARB Distribution were
disposed off from the Group.

On May 31, 2024, the Group had acquired additional
ARB WMS’s49,000ordinary shares representing49% of controlling equity interest in consideration of RM 49,000. As a result, the
Group had increased controlling equity interest in ARB WMS from51