Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 75

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 5
Chunk 75
---
 financing activities was mainly attributed to repayment to our former controlling
shareholder ARB Berhad and its subsidiaries for the year ended June 30, 2024.

We believe that available cash and bank balances,
and the current asset, such as accounts receivable, should enable the Company to meet anticipated cash needs for at least the next 12
months.

We may, however, in the future require additional
cash resources due to changing business conditions, implementation of our strategy to expand our business, or other investments or acquisitions
we may decide to pursue. If our own financial resources are insufficient to satisfy our capital requirements, we may seek to sell additional
equity or debt securities or obtain additional credit facilities. The sale of additional equity securities could result in dilution to
our shareholders. The incurrence of indebtedness would result in increased debt service obligations and could require us to agree to operating
and financial covenants that would restrict our operations. Financing may not be available in amounts or on terms acceptable to us, if
at all. Any failure by us to raise additional funds on terms favorable to us, or at all, could limit our ability to expand our business
operations and could harm our overall business prospects.

Holding Company Structure

ARB IOT Group is a holding company with no material
operations of its own. We conduct our operations primarily through our subsidiaries. As a result, our ability to pay dividends depends
upon dividends paid by our subsidiaries. If our existing subsidiaries or any newly formed subsidiaries incur debt on their own behalf
in the future, the instruments governing their debt may restrict their ability to pay dividends to us.

5. C. Research and Development, Patents and Licenses, etc.

See “ Item 4. Information on the Company - B.
Business Overview.”

5. D. Trend Information

Other than as disclosed
elsewhere in this Annual Report, we are not aware of any trends, uncertainties, demand, commitments or events that are reasonably likely
to have a material effect on our net revenues and income from operations, profitability, liquidity, capital resources, or would cause
reported financial information not to be indicative of future operation results or financial condition.

5. E. Critical Accounting Estimates

Our consolidated financial statements are prepared
in conformity with IFRS, as issued by the IASB. In preparing our consolidated financial statements, we make judgements, estimates and
assumptions about the application of our accounting policies which affect the reported amounts of assets, liabilities, revenue and expenses.
Since