ARB IOT Group Ltd. – ‘20-F’ for 6/30/23 – ‘JSON’

On:  Friday, 10/27/23, at 9:49pm ET   ·   As of:  10/30/23   ·   For:  6/30/23   ·   Accession #:  1013762-23-7430   ·   File #:  1-41665

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Annual or Annual-Transition Report by a Foreign Non-Canadian Issuer   —   Form 20-F   —   SEA’34

Filing Table of Contents

Document/Exhibit                   Description                      Pages   Size 

 1: 20-F        Annual Report                                       HTML   2.10M 
 2: EX-2.1      Description of Securities Pursuant to Section 12    HTML     75K 
                of the Exchange Act as of June 30, 2023                          
 3: EX-8.1      List of Subsidiaries of the Registrant              HTML     34K 
 6: EX-13.1     Annual or Quarterly Report to Security Holders      HTML     32K 
 4: EX-12.1     Statement re: the Computation of Ratios             HTML     34K 
 5: EX-12.2     Statement re: the Computation of Ratios             HTML     34K 
12: R1          Document And Entity Information                     HTML    110K 
13: R2          Consolidated Statements of Financial Position       HTML    112K 
14: R3          Consolidated Statements of Operations and Other     HTML    100K 
                Comprehensive Income                                             
15: R4          Consolidated Statements of Changes in Equity        HTML     85K 
16: R5          Consolidated Statements of Cash Flows               HTML    140K 
17: R6          General Information and Reorganization              HTML     40K 
                Transactions                                                     
18: R7          Significant Accounting Policies                     HTML     92K 
19: R8          Critical Estimates and Judgments                    HTML     36K 
20: R9          Cash and Bank Balances                              HTML     38K 
21: R10         Trade Receivables                                   HTML     52K 
22: R11         Other Receivables, Deposits and Prepayments         HTML     43K 
23: R12         Amount Due From/(to) Related Companies/Holding      HTML     42K 
                Company                                                          
24: R13         Property, Plant and Equipment                       HTML     43K 
25: R14         Right-Of-Use Asset/Lease Liability                  HTML     67K 
26: R15         Intangible Asset                                    HTML     74K 
27: R16         Trade Payables                                      HTML     37K 
28: R17         Other Payables and Accruals                         HTML     37K 
29: R18         Deferred Tax Liabilities                            HTML     40K 
30: R19         Share Capital                                       HTML     43K 
31: R20         Capital Contribution                                HTML     34K 
32: R21         Non-Controlling Interests                           HTML     73K 
33: R22         Revenue                                             HTML     41K 
34: R23         Profit Before Tax                                   HTML     40K 
35: R24         Tax Expense                                         HTML     49K 
36: R25         Earnings Per Ordinary Share (Eps)                   HTML     41K 
37: R26         Employee Benefits                                   HTML     37K 
38: R27         Operating Segments                                  HTML     77K 
39: R28         Related Party Disclosures                           HTML     44K 
40: R29         Risk Management Overview                            HTML     39K 
41: R30         Business Combinations                               HTML     86K 
42: R31         Significant Event During the Reporting Period       HTML     39K 
43: R32         Significant Events Subsequent to the End of the     HTML     34K 
                Reporting Period                                                 
44: R33         Accounting Policies, by Policy (Policies)           HTML    115K 
45: R34         Significant Accounting Policies (Tables)            HTML     63K 
46: R35         Cash and Bank Balances (Tables)                     HTML     36K 
47: R36         Trade Receivables (Tables)                          HTML     49K 
48: R37         Other Receivables, Deposits and Prepayments         HTML     38K 
                (Tables)                                                         
49: R38         Amount Due From/(to) Related Companies/Holding      HTML     40K 
                Company (Tables)                                                 
50: R39         Property, Plant and Equipment (Tables)              HTML     43K 
51: R40         Right-Of-Use Asset/Lease Liability (Tables)         HTML     67K 
52: R41         Intangible Asset (Tables)                           HTML     55K 
53: R42         Trade Payables (Tables)                             HTML     35K 
54: R43         Other Payables and Accruals (Tables)                HTML     36K 
55: R44         Deferred Tax Liabilities (Tables)                   HTML     42K 
56: R45         Share Capital (Tables)                              HTML     38K 
57: R46         Non-Controlling Interests (Tables)                  HTML     71K 
58: R47         Revenue (Tables)                                    HTML     38K 
59: R48         Profit Before Tax (Tables)                          HTML     40K 
60: R49         Tax Expense (Tables)                                HTML     50K 
61: R50         Earnings Per Ordinary Share (Eps) (Tables)          HTML     40K 
62: R51         Employee Benefits (Tables)                          HTML     37K 
63: R52         Operating Segments (Tables)                         HTML     75K 
64: R53         Related Party Disclosures (Tables)                  HTML     39K 
65: R54         Business Combinations (Tables)                      HTML     87K 
66: R55         General Information and Reorganization              HTML     50K 
                Transactions (Details)                                           
67: R56         Significant Accounting Policies (Details)           HTML     93K 
68: R57         Significant Accounting Policies (Details) -         HTML     90K 
                Schedule of Principal Place of Business of The                   
                Subsidiaries                                                     
69: R58         Cash and Bank Balances (Details)                    HTML     33K 
70: R59         Cash and Bank Balances (Details) - Schedule of      HTML     38K 
                Cash and Bank Balances                                           
71: R60         Trade Receivables (Details) - Schedule of Trade     HTML     33K 
                Receivables                                                      
72: R61         Trade Receivables (Details) - Schedule of Lifetime  HTML     51K 
                Expected Loss Provision for Trade Receivables                    
73: R62         Other Receivables, Deposits and Prepayments         HTML     45K 
                (Details) - Schedule of Other Receivables,                       
                Deposits and Prepayments                                         
74: R63         Amount Due From/(to) Related Companies/Holding      HTML     54K 
                Company (Details) - Schedule of Amount Due                       
                From/(to) Related Companies/Holding Company                      
75: R64         Property, Plant and Equipment (Details) - Schedule  HTML     48K 
                of Computer System and Equipment                                 
76: R65         Property, Plant and Equipment (Details) - Schedule  HTML     37K 
                of Estimated Useful Lives                                        
77: R66         Right-Of-Use Asset/Lease Liability (Details)        HTML     33K 
78: R67         Right-Of-Use Asset/Lease Liability (Details) -      HTML     60K 
                Schedule of Office Space                                         
79: R68         Right-Of-Use Asset/Lease Liability (Details) -      HTML     42K 
                Schedule of Amounts Recognized in Profit or Loss                 
80: R69         Right-Of-Use Asset/Lease Liability (Details) -      HTML     47K 
                Schedule of Maturity Profile of the Lease                        
                Liability                                                        
81: R70         Right-Of-Use Asset/Lease Liability (Details) -      HTML     40K 
                Schedule of Purpose of the Statements of Cash                    
                Flows, the Reconciliation of Liability Arising                   
                From Financing Activities                                        
82: R71         Intangible Asset (Details)                          HTML     45K 
83: R72         Intangible Asset (Details) - Schedule of            HTML     65K 
                Intangible Asset                                                 
84: R73         Trade Payables (Details) - Schedule of Trade        HTML     33K 
                Payables                                                         
85: R74         Other Payables and Accruals (Details) - Schedule    HTML     39K 
                of Other Payables and Accruals                                   
86: R75         Deferred Tax Liabilities (Details) - Schedule of    HTML     37K 
                Deferred Tax Liabilities                                         
87: R76         Deferred Tax Liabilities (Details) - Schedule of    HTML     39K 
                Components of Deferred Tax Assets and Liabilities                
88: R77         Share Capital (Details)                             HTML     69K 
89: R78         Share Capital (Details) - Schedule of Issued and    HTML     41K 
                Fully Paid Ordinary Shares                                       
90: R79         Non-Controlling Interests (Details)                 HTML     45K 
91: R80         Non-Controlling Interests (Details) - Schedule of   HTML     34K 
                Non-Controlling Interests                                        
92: R81         Non-Controlling Interests (Details) - Schedule of   HTML     57K 
                Material Non-Controlling Interests                               
93: R82         Non-Controlling Interests (Details) - Schedule of   HTML     75K 
                Financial Information Subsidiaries                               
94: R83         Revenue (Details) - Schedule of Revenue from        HTML     47K 
                Contracts with Customers                                         
95: R84         Profit Before Tax (Details) - Schedule of Profit    HTML     56K 
                Before Tax                                                       
96: R85         Tax Expense (Details)                               HTML     33K 
97: R86         Tax Expense (Details) - Schedule of Tax Expenses    HTML     46K 
98: R87         Tax Expense (Details) - Schedule of Effective Tax   HTML     63K 
                Rate and the Applicable Tax Rate                                 
99: R88         Earnings Per Ordinary Share (EPS) (Details) -       HTML     42K 
                Schedule of Weighted Average Number of Ordinary                  
                Shares in Issue                                                  
100: R89         Employee Benefits (Details) - Schedule of Employee  HTML     43K  
                Benefits                                                         
101: R90         Operating Segments (Details) - Schedule of          HTML     52K  
                Revenue, Results, Assets, Liabilities and Other                  
                Information by Business Segment                                  
102: R91         Operating Segments (Details) - Schedule Additions   HTML     92K  
                to Non-Current Assets                                            
103: R92         Related Party Disclosures (Details) - Schedule of   HTML     47K  
                the Transactions with Related Parties During the                 
                Financial Year                                                   
104: R93         Business Combinations (Details)                     HTML     34K  
105: R94         Business Combinations (Details) - Schedule of Fair  HTML     52K  
                Value of Consideration Transferred and The Effects               
                on Cash Flows of The Acquisitions of subsidiaries                
106: R95         Business Combinations (Details) - Schedule of Fair  HTML     80K  
                Values of Identifiable Assets and Liabilities of                 
                Subsidiaries at Acquisition Date                                 
107: R96         Business Combinations (Details) - Schedule of       HTML     57K  
                Revenue and Profit/(Loss)                                        
108: R97         Business Combinations (Details) - Schedule of       HTML     53K  
                Financial Statements                                             
109: R98         Business Combinations (Details) - Schedule of       HTML     63K  
                Assets and Liabilities of Disposal of Subsidiaries               
110: R99         Significant Event During the Reporting Period       HTML     48K  
                (Details)                                                        
111: R100        Significant Events Subsequent to the End of the     HTML     35K  
                Reporting Period (Details)                                       
114: XML         IDEA XML File -- Filing Summary                      XML    225K  
112: XML         XBRL Instance -- f20f2023_arbiotgroup_htm            XML   1.97M  
113: EXCEL       IDEA Workbook of Financial Report Info              XLSX    199K  
 8: EX-101.CAL  XBRL Calculations -- arbb-20230630_cal               XML    126K 
 9: EX-101.DEF  XBRL Definitions -- arbb-20230630_def                XML    985K 
10: EX-101.LAB  XBRL Labels -- arbb-20230630_lab                     XML   2.04M 
11: EX-101.PRE  XBRL Presentations -- arbb-20230630_pre              XML    985K 
 7: EX-101.SCH  XBRL Schema -- arbb-20230630                         XSD    412K 
115: JSON        XBRL Instance as JSON Data -- MetaLinks              415±   597K  
116: ZIP         XBRL Zipped Folder -- 0001013762-23-007430-xbrl      Zip    522K  

‘JSON’   —   XBRL Instance as JSON Data — MetaLinks

This File is an XBRL Instance as JavaScript Object Notation (JSON) Data.