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Business Combinations (Tables)
 12 Months Ended
Jun. 30, 2023
Business Combinations [Abstract]  
Schedule of Assets and Liabilities of Disposal of Subsidiaries The fair value of consideration transferred and the effects on cash flows of the acquisitions of subsidiaries are as follows:
   ARB Synergy
Group		   Total 
   RM   RM 
         
Fair value consideration for the acquisitions   1    1 
Less: Cash and cash equivalents of subsidiaries acquired   (1,296)   (1,296)
Cash (inflow)/outflow from acquisition of subsidiaries   (1,295)   (1,295)
The fair value of consideration transferred and the effects on cash flows of the acquisitions of subsidiaries are as follows:
   ARB   ARB   ARB     
   WMS   Innovation   R1   Total 
   RM   RM   RM   RM 
                 
Fair value consideration for the acquisitions   51,000    8,000,001    1    8,051,002 
Less: Cash and cash equivalents of subsidiaries acquired   (100,000)   (1,000)   (1,101)   (102,101)
Cash (inflow)/outflow from acquisition of subsidiaries   (49,000)   7,999,001    (1,100)   7,948,901 
Schedule of Fair Values of Identifiable Assets and Liabilities of Subsidiaries at Acquisition Date The recognised provisional fair values of identifiable assets and liabilities of subsidiaries at acquisition date are as follows:
   ARB Synergy     
   Group   Total 
   RM   RM 
         
Cash and bank balances   1,297    1,297 
Other receivables   1,975    1,975 
Other payables and accruals   (51,069)   (51,069)
Net assets   (47,797)   (47,797)
Non-controlling interests measured at fair value   
-
    
-
 
Group’s share of net assets   (47,797)   (47,797)
Add: Goodwill on consolidation   47,798    47,798 
Total fair value of consideration for the acquisitions   1    1 
The recognized provisional fair values of identifiable assets and liabilities of subsidiaries at acquisition date are as follows:
   ARB   ARB   ARB     
   WMS   Innovation   R1   Total 
   RM   RM   RM   RM 
                 
Trade receivables   190,000    275,000    
-
    465,000 
Cash and bank balances   100,000    1,000    1,101    102,101 
Trade payables   
-
    (6,666)   
-
    (6,666)
Other payables and accruals   (4,368)   (2,034)   (2,826)   (9,228)
Net assets   285,632    267,300    (1,725)   551,207 
Non-controlling interests measured at fair value   (139,960)   
-
    
-
    (139,960)
Group’s share of net assets   145,672    267,300    (1,725)   411,247 
Less: Negative goodwill on consolidation recognised in consolidated statement of profit or loss   (94,672)   
-
    
-
    (94,672)
Add: Goodwill on consolidation   
-
    7,732,701    1,726    7,734,427 
Total fair value of consideration for the acquisitions   51,000    8,000,001    1    8,051,002 
Schedule of Revenue and Profit/(Loss) ARB Synergy Group continued the following revenue and profit/(loss) to the Group’s consolidated statements of operations for the year 2023 since the date of acquisitions:
   ARB Synergy     
   Group   Total 
   RM   RM 
           
Revenue   
-
    
-
 
Loss before tax   (52,940)   (52,940)
Loss for the period   (52,940)   (52,940)
ARB WMS, ARB Innovation and ARB R1 contributed the following revenue and profit/(loss) to the Group’s consolidated statements of operations for the current period since the date of acquisitions:
   ARB   ARB   ARB     
   WMS   Innovation   R1   Total 
   RM   RM   RM   RM 
                 
Revenue   
-
    234,000,000    
-
    234,000,000 
Loss before tax   (39,211)   (406,418)   (1,000)   (446,629)
Loss for the period   (74,668)   (406,418)   (1,000)   (482,086)
Schedule of Financial Statements The effects on the Group’s financial statements are as follows:
   ARB Synergy     
   Group   Total 
   RM   RM 
         
Cash proceed   1    1 
Less: Cost of investment in subsidiaries   (1)   (1)
Gain on disposal of subsidiaries at subsidiaries’ company level   
-
    
-
 
Pre-acquisition reserves recognized upon acquisition   (47,799)   (47,799)
Post-acquisition reserves recognized up to the date of disposal   54,764    54,764 
    6,965    6,965 
Realisation of foreign currency translation gain reclassified from reserve   (787)   (787)
Gain on disposal of subsidiaries at the Group level   6,178    6,178 
Schedule of Assets and Liabilities of Disposal of Subsidiaries The value of assets and liabilities of disposal of subsidiaries are as follows:
Other receivables, prepayments and deposits   7,639    7,639 
Cash and bank balances   2,950    2,950 
Other payables and accruals   (65,352)   (65,352)
    (54,763)   (54,763)
Realisation of foreign currency translation gain reclassified from reserve   787    787 
    (53,976)   (53,976)
Add: Goodwill   47,799    47,799 
    (6,177)   (6,177)
Gain on disposal of subsidiaries at the Group level   6,178    6,178 
Net disposal proceeds   1    1 
Cash and cash equivalents of subsidiaries disposed   (2,950)   (2,950)
Net cash outflow upon disposal of subsidiaries   (2,949)   (2,949)