** Shares of ARB Corporation ARB.AX fall 1.3% to A$28.13, their lowest since October 19, 2023

** Stock down for third consecutive session

** Motor vehicle parts maker flags its U.S. unit Air Locker Inc which imports ARB products into the U.S. from Australia and Thailand, is impacted by tariffs

** Co says while it does not anticipate any material impact from tariffs to its FY2025 result, it will continue to assess their broader impact

** Last week, analysts at Citi said they anticipate rising risk to co's U.S. earnings in FY26

** Stock down 30.4% YTD, including current session's move

(Reporting by Jasmeen Ara Shaikh in Bengaluru)

((JasmeenAraIslam.Shaikh@thomsonreuters.com;))