エクスビット97.1

ARb iot グループリミテッド

クローズバック・ポリシー

The Nasdaq取引所（以下「ナスダック取引所規則」という）の適用規則に従ってナスダック規則）、1934年修正証券取引法（以下「法」）のセクション10Dおよび規則10D-1に準拠し取引所法”) (“規則10D-1）、アドレイ・ノータイ株式会社の取締役会（「取締役会、ARb iot Group Limited（以下「当社」という）会社本社はこの方針（以下「ポリシー」という）を採用しました。その他エグゼクティブ・オフィサーに誤って支給されたインセンティブベースの報酬の回収を提供します。ここで定義されていない使用されたすべての大文字の用語は、以下のセクションHに記載されている定義を持ちます。

(1) 会計の再報告が発生した場合、会社は合理的な期間内にナスダック規則およびRule 10D-1に従って誤って支給された報酬を迅速に回収します。

(2) 本規約に反しても、委員会が回復が不可能であると判断した場合、会社は上記のB(1)項で contemplatenされた行動を取る必要はありません。 および 以下の3つの条件のいずれかが満たされた場合：

企業は、全セクターに関して適用される米国証券取引所に必要なこの方針に関するすべての開示を提出しなければなりませんSEC”） 記載および規則

会社は、本ポリシーの規定に基づいて返金、返却、または回収された任意に支払われた賠償金の損失、または（ii）本ポリシーの規定に基づいて、会社が行使した権利に関連する請求に対して、いかなる執行役に対しても保険をかけたり補償したりすることは許可されません。さらに、会社は、いかなる合意にも入ることはありません。このポリシーの適用を免除するものまたは誤って支給された補償金の回収権を放棄するものであって、いかなる執行役に対して行使、支払、または付与された手段に基づく補償を免除するもの。このような合意（本ポリシーの有効日の前後に締結されたものであっても）を本ポリシーが優先します。なお、ルール10D-1(b)(1)(v)およびナスダックのルール5608には、会社が執行役員または元執行役員に誤って支払われた補償金の損失に対して補償することが禁止されていると規定されていることが承認されています。したがって、適用法により、任意に支払われた補償金の損失に対して執行役員または元執行役員を補償することが一切禁止されていることが認識されており、そのような補償は、いかなる場合でも禁止されています。

この規定は委員会によって管理され、委員会によって行われた決定は全セクターの関係者に対して最終的かつ拘束力があります。

委員会は、このポリシーを解釈し適切または適切であると判断されるすべての決定を行い、このポリシーの管理およびナスダックのルール、セクション10D、規則10D-1およびSECまたはナスダックがその関連で制定または発行したその他の適用可能な法律、規制、規則または解釈に準拠するために必要な措置を講じる権限を有します。

委員会は自己の裁量に基づき、このポリシーを定期的に修正し、必要に応じてこのポリシーを修正するものとします。 ただし、このセクションFの定めにかかわらず、このポリシーの修正または終了は、このような修正または終了が会社が連携して行った措置を考慮した後、会社が連邦証券法、SEC規則またはナスダック規定に違反することとなる場合、効力を持たないものとします。

This Policy shall be binding and enforceable against all Executive Officers and, to the extent required by applicable law or guidance from the SEC or Nasdaq, their beneficiaries, heirs, executors, administrators or other legal representatives. The Committee intends that this Policy will be applied to the fullest extent required by applicable law. Any employment agreement, equity award agreement, compensatory plan or any other agreement or arrangement with an Executive Officer shall be deemed to include, as a condition to the grant of any benefit thereunder, an agreement by the Executive Officer to abide by the terms of this Policy. Any right of recovery under this Policy is in addition to, and not in lieu of, any other remedies or rights of recovery that may be available to the Company under applicable law, regulation or rule or pursuant to the terms of any policy of the Company or any provision in any employment agreement, equity award agreement, compensatory plan, agreement or other arrangement.

For purposes of this Policy, the following capitalized terms shall have the meanings set forth below.

(1) “Accounting Restatement” means an accounting restatement due to the material noncompliance of the Company with any financial reporting requirement under the securities laws, including any required accounting restatement to correct an error in previously issued financial statements that is material to the previously issued financial statements (a “Big R” restatement), or that would result in a material misstatement if the error were corrected in the current period or left uncorrected in the current period (a “little r” restatement).

(2) “Clawback Eligible Incentive Compensation” means all Incentive-based Compensation Received by an Executive Officer (i) on or after the effective date of the applicable Nasdaq rules, (ii) after beginning service as an Executive Officer, (iii) who served as an Executive Officer at any time during the applicable performance period relating to any Incentive-based Compensation (whether or not such Executive Officer is serving at the time the Erroneously Awarded Compensation is required to be repaid to the Company), (iv) while the Company has a class of securities listed on a national securities exchange or a national securities association, and (v) during the applicable Clawback Period (as defined below).

(3) “Clawback Period” means, with respect to any Accounting Restatement, the three completed fiscal years of the Company immediately preceding the Restatement Date (as defined below), and if the Company changes its fiscal year, any transition period of less than nine months within or immediately following those three completed fiscal years.

(4) “Erroneously Awarded Compensation” means, with respect to each Executive Officer in connection with an Accounting Restatement, the amount of Clawback Eligible Incentive Compensation that exceeds the amount of Incentive-based Compensation that otherwise would have been Received had it been determined based on the restated amounts, computed without regard to any taxes paid.

(5) “Executive Officer” means each individual who is currently or was previously designated as an “officer” of the Company as defined in Rule 16a-1(f) under the Exchange Act. For the avoidance of doubt, the identification of an executive officer for purposes of this Policy shall include each executive officer who is or was identified pursuant to Item 401(b) of Regulation S-K or Item 6.A of Form 20-F, as applicable, as well as the principal financial officer and principal accounting officer (or, if there is no principal accounting officer, the controller).

(6) “Financial Reporting Measures” means measures that are determined and presented in accordance with the accounting principles used in preparing the Company’s financial statements, and all other measures that are derived wholly or in part from such measures. Stock price and total shareholder return (and any measures that are derived wholly or in part from stock price or total shareholder return) shall, for purposes of this Policy, be considered Financial Reporting Measures. For the avoidance of doubt, a Financial Reporting Measure need not be presented in the Company’s financial statements or included in a filing with the SEC.

(7) “Incentive-based Compensation” means any compensation that is granted, earned or vested based wholly or in part upon the attainment of a Financial Reporting Measure.

(8) “Nasdaq” means The Nasdaq Stock Market.

(9) “Received” means, with respect to any Incentive-based Compensation, actual or deemed receipt, and Incentive-based Compensation shall be deemed received in the Company’s fiscal period during which the Financial Reporting Measure specified in the Incentive-based Compensation award is attained, even if the payment or grant of the Incentive-based Compensation to the Executive Officer occurs after the end of that period.

(10) “Restatement Date” means the earlier to occur of (i) the date the Board, a committee of the Board or the officers of the Company authorized to take such action if Board action is not required, concludes, or reasonably should have concluded, that the Company is required to prepare an Accounting Restatement, or (ii) the date a court, regulator or other legally authorized body directs the Company to prepare an Accounting Restatement.

Effective as of November 17, 2023.

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