We are a provider of complete solutions to our clients for the integration of Internet of Things (“IoT”) systems and devices from designing to project deployment. Our mission is to become a leading player in the IoT landscape in the ASEAN region. We offer a wide range of IoT systems as well as provide customers a substantial range of services such as system integration and system support service. We deliver holistic solutions with full turnkey deployment from designing, installation, testing, pre-commissioning, and commissioning of various IoT systems and devices as well as integration of automated systems, including installation of wire and wireless and mechatronic works. Recent new technology trends such as artificial intelligence (AI), cloud computing, 5G, robotic process automation (RPA), IoT and hyper-connectivity continue to transform businesses and drive companies to seek digital changes to meet evolving demands of customers. We have built up an IoT development ecosystem to help our customers address the challenges and opportunities brought by new digital technologies, offering an array of design and development system software, application software and other software in providing digital solutions for various processes, sub-processes, transactions and activities. Currently, we have organized our operations into four business lines: . IoT Smart Home & Building. We offer smart home solutions which include design, procurement and provision of smart home products and devices, integration services as well as comprehensive professional electrical wire installation and home data network setup for homeowners. We also provide smart building solutions which include design, procurement, installation, testing, pre-commissioning and commissioning of various IoT systems, solutions and devices as well as integration of automated systems for smart buildings, including installation of wire and wireless and mechatronic works for property developers and contractors. As of the date of this prospectus, we have secured a total cumulative order book of approximately RM166 million ($37.7 million) for our smart home and building business since the launch of this line in 2019, serving Selangor, Perak and Penang, the population of which three states in aggregate account for approximately 33.1% of Malaysia’s total population, and unperformed contract sums were approximately RM91.8 million ($20.8 million) as of the date of this prospectus. For the fiscal year ended June 30, 2021, the revenue from this business line was approximately RM29.7 million ($6.74 million), accounting for 59.0% of the total revenue over the same period. For the fiscal year ended June 30, 2022, the revenue from this business line was approximately RM0.7 million ($0.2 million), accounting for 0.2% of the total revenue over the same period. . IoT Smart Agriculture. We carry out services of supply, installation, commissioning and testing of smart hydroponic system which includes IoT concept and functionality to the current existing hydroponic system. We started venturing into the provision of customized hydroponics IoT systems and solutions for the agriculture industry in 2021. During the fiscal year ended June 30, 2022, we installed a hydroponic system with cloud-based remote monitoring and control capability on approximately 30 acres of land in Cameron Highlands, Pahang, Malaysia to plant various types of fruits and vegetables, generating revenue of approximately RM166.3 million ($37.7 million), accounting for 37.5% of our total revenue over the same period. . IoT System Development. We procure, supply and deliver to our customers industrial building systems (IBS) for construction projects to improve the efficiency and accuracy of construction works, as IBS enables contractors to reduce concrete mixing activities at construction sites as well as the overall duration of construction projects. Our IBS is equipped with IoT technologies that are designed to connect machines and provide accurate tracking of workloads. We intend to further develop and optimize our IBS systems with additional IoT applications. As of the date of this prospectus, we have secured multiple contracts, each worth tens of millions RM, from property developers and construction contractors. We are also expanding into IoT warehouse management systems as well as drone services for farms and plantations, with a view to establishing a versatile IoT system development ecosystem providing automation technologies and digital solutions for a broad range of industries. For the fiscal year ended June 30, 2021, the revenue from this business line was approximately RM6.0 million ($1.4 million), accounting for 11.9% of the total revenue over the same period. For the fiscal year ended June 30, 2022, the revenue from this business line was RM258.9 million ($58.8 million), accounting for 58.4% of the total revenue over the same period. . IoT Gadget Distribution. We distribute mobile gadget accessories to end users in Malaysia via resellers, distributors and retailers. In the process, we provide certain services including shipping tracking and status updates, customer care line and online chat support, digital marketing, pre-installation and warranty services. Currently, we have a broad customer base with approximately 2,800 resellers, distributors and retailers who spread across eleven (11) major cities in Malaysia. These resellers, distributors and retailers directly purchase gadget products from us and we do not charge any fee for providing the marketing and sales services. For the fiscal year ended June 30, 2021, the revenue from this business line was approximately RM14.6 million ($3.5 million), accounting for 29.0% of the total revenue over the same period. For the fiscal year ended June 30, 2022, the revenue from this segment was RM17.2 million ($3.9 million), accounting for 3.9% of the total revenue over the same period. We have benefited from ARB Berhad’s experience, reputation and network in Malaysian information technology (“IT”) industry. As an operating segment of a seasoned Malaysian public company, we have gained from established business processes and a veteran leadership team, allowing us to focus our attention on growing and developing our IoT business. While our history with ARB Berhad has provided us with certain competitive advantages, we believe that the separation and this offering will promote clearer segregation of business responsibilities and operations for the IoT segment, thereby enabling efficient allocation of resources to accelerate the growth of our IoT business, and allow us to have direct access to a globally recognized stock exchange, which would increase our financial flexibility to explore expansion and growth prospects and enhance our corporate reputation and recognition. Our principal executive offices are located at No. 17-03, Q Sentral, 2A, Jalan Stesen Sentral 2, Kuala Lumpur Sentral, 50470 Kuala Lumpur, Malaysia. ARB IOT Group’s registered office is currently located at the offices of Conyers Trust Company (Cayman) Limited, Cricket Square, Hutchins Drive, PO Box 2681, Grand Cayman, KY1-1111, Cayman Islands, which may be changed from time to time at the discretion of directors. ARB IOT Group’s agent for service of process in the United States is Cogency Global Inc., located at 122 East 42nd Street, 18th Floor, New York, NY.