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Non-Controlling Interests (Tables)

12 Months Ended

Jun. 30, 2024

Non-Controlling Interests [Abstract]

Schedule of Non-Controlling Interests

June 30,
2024

June 30,
2023

June 30,
2022

RM

RM

RM

Non-controlling interests

400

94,158

342,343

Schedule of Material Non-Controlling Interests

Subsidiaries of the Group that have material non-controlling interests (“NCI”) are as follows:

June 30, 2024		ARB Robotic Group				ARB WMS				ARB Distribution				Other individually immaterial subsidiaries				Total
NCI percentage of ownership interest and voting interest (%)			-				-				-				-
Carrying amount of NCI (RM)			-				-				-				400				400
Profit allocated to NCI (RM)			-				(1,775	)			312,621				-				310,846
Total comprehensive income/(loss) allocated to NCI (RM)			-				(1,775	)			312,621				-				310,846

June 30, 2023		ARB Robotic Group				ARB WMS				ARB Distribution				Other individually immaterial subsidiaries				Total
NCI percentage of ownership interest and voting interest (%)			-				49	%			49	%			-
Carrying amount of NCI (RM)			-				105,068				(12,310	)			1,400				94,158
Profit/(Loss) allocated to NCI (RM)			1,716,222				1,695				(15,448	)			(1	)			1,702,468
Total comprehensive income/(loss) allocated to NCI (RM)			1,716,222				1,695				(15,448	)			(1	)			1,702,468

June 30, 2022		ARB Robotic Group				ARB WMS				ARB Distribution				Other individually immaterial subsidiaries				Total
NCI percentage of ownership interest and voting interest (%)			5	%			49	%			49	%			-
Carrying amount of NCI (RM)			235,433				103,372				3,138				400				342,343
Profit/(Loss) allocated to NCI (RM)			235,648				(36,587	)			(201,809	)			(196,731	)			(199,479	)
Total comprehensive income/(loss) allocated to NCI (RM)			235,648				(36,587	)			(201,809	)			(196,731	)			(199,479	)

Schedule of Financial Information Subsidiaries

Summarised financial information of the subsidiaries that have material NCI as at the end of each reporting period prior to intra-group elimination are as follows:

		ARB WMS				ARB Distribution
		RM				RM
June 30, 2024
Results
Revenue			-				5,716,647
(Loss)/Profit for the financial year			(3,872	)			638,002
Total comprehensive (loss)/income			(3,872	)			638,002

Cash flows used in operating activities			(3,872	)			385,640
Cash flows from investing activities			-				10
Cash flows used in financing activities			-				(3,460,000	)
Net decrease in cash and cash equivalents			(3,872	)			(3,074,350	)

		ARB WMS				ARB Distribution
		RM				RM
June 30, 2023
Assets and liabilities
Current assets			217,428				6,896,593
Current liabilities			(3,000	)			(3,461,715	)
Net assets			214,428				3,434,878

Results
Revenue			-				20,143,250
Profit/(Loss) for the financial year			3,460				(31,525	)
Total comprehensive income/(loss)			3,460				(31,525	)

Cash flows (used in)/from operating activities			(69,997	)			105,708
Cash flows from investing activities			-				10
Cash flows from financing activities			-				2,600,000
Net (decrease)/increase in cash and cash equivalents			(69,997	)			2,705,718

		ARB WMS				ARB Robotic Group				ARB Distribution
		RM				RM				RM
June 30, 2022
Assets and liabilities
Non-current assets			-				23,851,293				-
Current assets			287,421				407,717				4,421,408
Current liabilities			(76,457	)			(324,263	)			(2,305,015	)
Net assets			210,964				23,934,747				2,116,393

Results
Revenue			-				6,090,000				17,155,978
(Loss)/Profit for the financial year			(74,668	)			4,807,704				(411,856	)
Total comprehensive (loss)/income			(74,668	)			4,807,704				(411,856	)

Cash flows from operating activities			187,421				458,954				602,859
Cash flows from investing activities			-				-				890
Cash flows (used in)/from financing activities			-				(74,327	)			2,591,295
Net increase in cash and cash equivalents			187,421				384,627				3,195,044