252 MKH BERHAD | ANNUAL REPORT 2023 40. SEGMENT INFORMATION (CONT’D) Segment revenue and results (Cont’d) 2022 Property development and construction Plantation Hotel and property investment Trading Manufacturing Investment holding Non- reportable segments Elimination Total RM RM RM RM RM RM RM RM RM Other segment information (Cont’d) Development expenditure expensed off 132,958 - - - - - - - 132,958 Changes in fair value of: Biological assets - 577,142 - - - - - - 577,142 Investment properties - - (2,435,000) - - - - - (2,435,000) Other investment - - 354,834 - - - - - 354,834 Fair value gains from transfer of inventories to investment properties (2,950,269) - - - - - - - (2,950,269) Gain on disposal of other investment - - (6,665) - - - - - (6,665) Gain on disposal of property, plant and equipment (259,789) - - - - - - - (259,789) Inventories written off - 577 - - - - - - 577 Impairment loss on trade and other receivables 825,934 - 14,015 1,235 - - 28,000 - 869,184 Property, plant and equipment written off 2,748 579,953 - 4 3,699 1,010 4 - 587,418 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2023
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