Exhibit 8.1
List of Subsidiaries
| Name | Jurisdiction of Incorporation | Percentage of Ownership | ||
| ARB IOT (M) Sdn Bhd | Malaysia | 100% | ||
| ARB IOT Group Sdn Bhd | Malaysia | 100% | ||
| ARB Lab Sdn Bhd | Malaysia | 100% | ||
| ARB AI Sdn Bhd | Malaysia | 100% | ||
| ARB AI Agro Sdn Bhd | Malaysia | 100% | ||
| ARB 5G Sdn Bhd | Malaysia | 100% | ||
| ARB Techsymbol Sdn Bhd | Malaysia | 100% | ||
| ARB Information Sdn Bhd | Malaysia | 100% | ||
| ARB R&D Sdn Bhd | Malaysia | 100% | ||
| ARBIOT Sdn Bhd | Malaysia | 100% | ||
| ARB Agro Technology Sdn Bhd | Malaysia | 100% | ||
| ARB Big Data Sdn Bhd | Malaysia | 100% | ||
| ARB Logistic Technologies Sdn Bhd | Malaysia | 100% | ||
| ARB WMS Technologies Sdn Bhd | Malaysia | 51% | ||
| ARB AI Technology Sdn Bhd | Malaysia | 100% | ||
| ARB Innovation Sdn Bhd | Malaysia | 100% | ||
| ARB R1 Technology Sdn Bhd | Malaysia | 100% | ||
| ARB Robotic Sdn Bhd | Malaysia | 100% | ||
| ARB Intelligence Sdn Bhd | Malaysia | 100% |