$ARBB

ARB IOT Group Ltd

CIK:0001930179|SEC Filings

Consolidated Statements of Operations and Other Comprehensive (Loss)/Income

12 Months Ended

Jun. 30, 2025

MYR (RM)

RM / shares

Jun. 30, 2025

USD ($)

$ / shares

Jun. 30, 2024

MYR (RM)

RM / shares

Jun. 30, 2023

MYR (RM)

RM / shares

Profit or loss [abstract]

Revenue

RM 197,320,000

$ 46,813,760

RM 58,186,647

RM 242,132,250

Cost of sale

(205,465,899)

(48,746,358)

(78,522,495)

(192,212,350)

Gross (loss)/profit

(8,145,899)

(1,932,598)

(20,335,848)

49,919,900

Other income

1,104,781

262,107

1,608,048

787,233

Administrative expenses

(38,017,105)

(9,019,478)

(46,419,993)

(28,758,170)

Other operating expenses

(300,668)

(71,333)

(351,377)

(51,724)

Impairment losses

(26,741,426)

(6,344,348)

Finance costs

(4,055)

(962)

(10,307)

(4,235)

(Loss)/profit before tax

(72,104,372)

(17,106,612)

(65,509,477)

21,893,004

Tax expense

734,553

174,271

10,820,643

5,644,221

(Loss)/profit for the financial year

(71,369,819)

(16,932,341)

(54,688,834)

27,537,225

Other comprehensive (loss)/income for the financial year, net of tax

(Loss)/gain on foreign currency translation

(2,440,668)

(579,043)

278,449

1,100,195

Total comprehensive (loss)/income for the financial year

(73,810,487)

(17,511,384)

(54,410,385)

28,637,420

(Loss)/profit for the financial year attributable to:

Owners of the Company

(71,369,819)

(16,932,341)

(54,999,680)

25,834,757

Non-controlling interests

310,846

1,702,468

(Loss)/Profit for the financial year

(71,369,819)

(16,932,341)

(54,688,834)

27,537,225

Total comprehensive (loss)/income attributable to:

Owners of the Company

(73,810,487)

(17,511,384)

(54,721,231)

26,934,952

Non-controlling interests

310,846

1,702,468

Profit for the financial year

RM (73,810,487)

$ (17,511,384)

RM (54,410,385)

RM 28,637,420

Weighted average number of shares outstanding:

Basic (in Shares)

^[1]

1,765,256

1,471,944

Diluted (in Shares)

^[1]

1,765,256

1,471,944

(Loss)/earnings per share attributable to Owners of the Company:

Basic (in Dollars per share and Ringgits per share) | (per share)

RM (40.43)

$ (9.59)

^[1]

RM (31.16)

^[1]

RM 17.55

^[1]

Diluted (in Dollars per share and Ringgits per share) | (per share)

RM (40.43)

$ (9.59)

^[1]

RM (31.16)

^[1]

RM 17.55

^[1]

[1]	Retrospectively restated for effect of reverse share split at a ratio 1 for 15 on May 29, 2025 as disclosed in Note 13.

Consolidated Statements of Cash Flows	12 Months Ended
Consolidated Statements of Cash Flows	Jun. 30, 2025 MYR (RM)	Jun. 30, 2025 USD ($)	Jun. 30, 2024 MYR (RM)	Jun. 30, 2023 MYR (RM)
CASH FLOWS FROM OPERATING ACTIVITIES
(Loss)/profit before tax	RM (72,104,372)	$ (17,106,612)	RM (65,509,477)	RM 21,893,004
Adjustments for:
Amortization of intangible assets	18,931,458	4,491,449	27,871,638	22,423,148
Depreciation of:
- property, plant and equipment	28,308,000	6,716,014	28,310,019	15,859,909
- right-of-use assets	124,572	29,554	124,572	126,945
Impairment loss on deposit	4,000,000	948,991
Impairment loss on goodwill	7,734,427	1,834,977
Impairment loss on intangible assets	8,044,989	1,908,657
Impairment loss on property, plant and equipment	6,962,010	1,651,722
Intangible assets written-off	290,004	68,802
Interest expense of lease liabilities	4,055	962	10,307	4,235
Interest income	(957,249)	(227,105)	(1,607,963)	(776,511)
Loss/(gain) on disposal of subsidiaries			305,818	(6,178)
Property, plant and equipment written off	15,864	3,764		479
Reversal of impairment of trade receivables	(94,000)	(22,301)
Unrealised exchange (gain)/loss	(84,704)	(20,096)	2,198	185
Waiver of debts granted	46,035	10,922
Waiver of debts received	(50,598)	(12,004)
Operating profit/(loss) before changes in working capital	1,170,491	277,696	(10,492,888)	59,525,216
Changes in working capital:
Trade receivables, net	(13,880,000)	(3,293,001)	76,237,409	(4,376,467)
Other receivables, deposit and prepayments, net	5,340,814	1,267,097	(4,209,815)	(445,727)
Trade payables	8,920,900	2,116,465	(6,184,641)	6,363,217
Other payables and accruals	(715,529)	(169,758)	(108,790)	(7,273,785)
Net cash generated from operations	836,676	198,499	55,241,275	53,792,454
Income tax paid	(51,183)	(12,143)	(154,572)	(143,898)
Net cash generated from operating activities	785,493	186,356	55,086,703	53,648,556
CASH FLOWS FROM INVESTING ACTIVITIES
Acquisition of subsidiaries, net of cash acquired	105,619	25,058	(49,000)	1,295
Acquisition of property, plant and equipment			(30,000,000)	(72,383,744)
Interest received	957,249	227,105	1,607,963	776,511
Proceed from disposal of subsidiaries, net of cash proceeds			(213,503)	(2,949)
Proceed from disposal of other investments				10
Net cash generated from/(used in) investing activities	1,062,868	252,163	(28,654,540)	(71,608,877)
CASH FLOWS FROM FINANCING ACTIVITIES
(Repayment to)/advance from related companies			(27,900,000)	27,800,000
(Repayment of)/proceed from non-convertible redeemable preference shares contributed by non-controlling interests of subsidiaries			(1,000)	1,000
Payment of lease liabilities	(132,000)	(31,316)	(132,000)	(132,000)
Repayment to holding company			(21,500,000)	(6,100,000)
Issuance of share capital				23,304,379
Net cash (used in)/generated from financing activities	(132,000)	(31,316)	(49,533,000)	44,873,379
Net increase/(decrease) in cash and cash equivalents	1,716,361	407,203	(23,100,837)	26,913,058
Effect of exchange rate changes	(2,440,668)	(579,043)	278,449	1,099,409
Cash and cash equivalents at beginning of the year	33,361,224	7,914,881	56,183,612	28,171,145
Cash and cash equivalents at end of the year	RM 32,636,917	$ 7,743,041	RM 33,361,224	RM 56,183,612