Company: ARBB
Filing Date: 2025-10-31
Form Type: 20-F
Source: 0001213900-25-104705
Chunk: 13

Company: ARB IOT Group Ltd
Filing Date: 2025-10-31
Form: 20-F
Item: Item 3
Chunk 13
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 and other employees of the acquired business;  

  the business culture of the acquired entity may not match well with our culture;  
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  unforeseen delays, unanticipated costs and liabilities may arise when integrating operations, processes and systems in geographies where we have not conducted business;  
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  unanticipated costs or liabilities associated with the strategic transactions;  

  incurrence of transaction-related costs;  

  assumption of the existing obligations or unforeseen liabilities of the acquired business that we were not able to mitigate through due diligence or other means;  

  difficulty integrating the accounting systems, security infrastructure, operations, and personnel of the acquired business;  

  difficulties and additional expenses associated with supporting legacy products and hosting infrastructure of the acquired business;  

  difficulty converting the current and prospective customers of the acquired business onto our platform and contract terms, including disparities in the revenue, licensing, support, or professio...  

  diversion of management’s attention from other business concerns;  

  adverse effects to our existing business relationships with business partners and customers as a result of the strategic transactions;  

  unexpected costs may arise due to unforeseen changes in tax, payroll, pension, labor, trade, environmental and safety policies in new jurisdictions where the acquired entity operates;  
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  use of resources that are needed in other parts of our business; and  

  use of substantial portions of our available cash to consummate the strategic transaction.  

In addition, a significant
portion of the purchase price of companies we acquire may be allocated to acquired goodwill and other intangible assets, which must be
assessed for impairment at least annually. In the future, if our acquisitions do not yield expected returns, we may be required to take
charges to our operating results based on this impairment assessment process, which could adversely affect our results of operations.

Strategic transactions
could also result in dilutive issuances of equity securities or the incurrence of debt, which could adversely affect our operating results,
increase our financial risk, restrict our ability to take certain actions and cause the market price of our ordinary shares to decline.
In addition, if a strategic transaction fails to meet our expectations, our operating results, business, and financial position may suffer.

We may be