v3.26.1
Business Combination (Tables)
 6 Months Ended
Dec. 31, 2025
Business Combination [Abstract]  
Schedule of Cash Flows of the Acquisitions of Subsidiaries

The fair value of consideration transferred and the effects on cash flows of the acquisitions of subsidiaries are as follows:

 

   ARB Synergy   ARB Databook   Total 
             
Net assets upon acquired   (9,454)   (49,947)   (59,401)
Equity shares acquired   100%   100%   100%
Group’s share of net liabilities assumed   (9,454)   (49,947)   (59,401)
Add: Debit to Other reserve   59,401    
-
    59,401 
Total fair value of consideration for the acquisitions   49,947    (49,947)   
-
 
                
Fair value consideration for the acquisitions   49,947    (49,947)   
-
 
Less: Consideration paid in previous year   (49,947)   49,947    
-
 
Total consideration satisfied by cash   
-
    
-
    
-
 
Less: Cash and cash equivalents of subsidiaries   (105,619)   
-
    (105,619)
Cash inflow from acquisitions of subsidiaries   (105,619)   
-
    (105,619)
Schedule of Financial Statements

The effects on the Group’s financial statements were as follows:

 

   ARB AI   ARBIOT   ARB Techsymbol   ARB Logistic   ARB WMS   ARB Information   ARB AI Tech   ARB 5G   ARB Big Data   Total 
   RM   RM   RM   RM   RM   RM   RM   RM   RM   RM 
Proceeds from disposal   
-
    
-
    
-
    
-
    
-
    
-
    
-
    
-
    
-
    
-
 
Less: Cost of investment in a subsidiary company disposed (co level)   (1)   (1,009,900)   (1)   (100,000)   (100,000)   (1)   (1)   (100)   (1)   (1,210,005)
Less: Expenses incurred on disposal   
-
    (1)   
-
    
-
    
-
    
-
    
-
    
-
    
-
    (1)
Net gain on disposal of a subsidiary company at company level   (1)   (1,009,901)   (1)   (100,000)   (100,000)   (1)   (1)   (100)   (1)   (1,210,006)
Pre-acquisition reserves recognised upon acquisition   
-
    999,999    
-
    
-
    50,999    
-
    
-
    
-
    
-
    1,050,998 
Post-acquisition reserves recognised up to the date of disposal   
-
    
-
    
-
    
-
    
-
    
-
    
-
    
-
    
-
    
-
 
Net loss on strike off of a subsidiary company at Group level   (1)   (9,902)   (1)   (100,000)   (49,001)   (1)   (1)   (100)   (1)   (159,008)

The effects on the Group’s financial statements is as follows:

 

   ARB
Midware		 
   Group 
   RM 
     
Cash proceed   1 
Less: Cost of investment in subsidiaries   (1)
Gain/(Loss) on disposal of subsidiaries at subsidiaries’ company level   
-
 
Post-acquisition reserves recognized up to the date of disposal   (305,818)
Loss on disposal of subsidiaries at the Group level   (305,818)
Schedule of Assets and Liabilities of Disposal of Subsidiaries

The value of assets and liabilities of disposal of subsidiaries are as follows:

 

   ARB
Midware		 
   Group 
   RM 
     
Trade receivables   1,448,282 
Other receivables, prepayments and deposits   205,000 
Cash and bank balances   213,504 
Trade payables   (618,071)
Other payables and accruals   (450,751)
Tax payables   (191,834)
    606,130 
Non-controlling interest   (300,311)
    305,819 
Add: Goodwill   
-
 
    305,819 
Loss on disposal of subsidiaries at the Group level   (305,818)
Net disposal proceeds   1 
Cash and cash equivalents of subsidiaries disposed   (213,504)
Net cash outflow upon disposal of subsidiaries   (213,503)