Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 74

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 5
Chunk 74
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 to RM55.1 million ($11.7 million) in cash for the year ended June 30, 2024.
The decrease in cash provided from operating activities for the year ended June 30, 2025 is due to increase in credit sales in receivables
for the year ended June 30, 2025, when compared to the year ended June 30, 2024.

Operating activities provided RM55.1 million ($11.7
million) in cash for the year ended June 30, 2024 compared to cash provided by operating activities of RM53.6 million ($11.5 million)
for the year ended June 30, 2023. The increase in cash generated from operating activities was primarily due to improvement in collection
of receivables and credit term from payables for the year ended June 30, 2024, when compared to the year ended June 30, 2023.

Investing Activities

The cash generated from investing activities for
the year ended June 30, 2025 was RM1.1 million ($0.3 million), which is an increase of 103.71% compared to cash used in investing activities
of RM28.7 million ($6.1 million) in the year ended June 30, 2024. The increase is due to withdrawal of fixed deposit.

The cash used in investing activities for the
year ended June 30, 2024 was RM28.7 million ($6.1 million) compared to RM71.6 million ($15.3 million) for the year ended June 30, 2023.
The decrease in cash used in investing activities for the year ended June 30, 2024, was mainly due to additional of purchase of property,
plant and equipment for the year ended June 30, 2024.

Financing Activities

Cash flows used in financing activities for the
year ended June 30, 2025 was RM0.1 million ($0.03 million) compared to cash flows used in financing activities for the year ended June
30, 2024 which is RM49.5 million ($10.5 million).

Cash flows used in financing activities for the
year ended June 30, 2024 were RM49.5 million ($10.5 million) compared to cash flows generated from financing activities of RM44.9 million
($9.6 million) for the year ended June 30, 2023. The change in