Notes to the Financial Statements for the Financial Year Ended 30 September 2024 MKH BERHAD ANNUAL REPORT 2024 Laying The Foundation of Excellence Where People Matter Guided by Leadership, Inspired by People Delivering Value That Matters to People PG. 306 44. FAIR VALUE (CONT’D) Description of valuation techniques used and key unobservable inputs to valuation on investment properties measured at Level 3 are as follows: Property category Valuation technique Significant unobservable inputs Range 2024 Commercial properties Comparison method Market value per square feet RM53 - RM1,630 Construction price per square feet RM68 - RM135 Commercial properties Investment method Estimated average rental rate per square feet per month RM3.17 - RM4.00 Estimated outgoings per square feet per month RM1.10 - RM2.60 Outgoings rate 15.00% - 30.00% Term yield 5.50% - 7.00% Sinking fund 3% Void rate 10.00% Lease term 65 - 78 years Car park Comparison method Estimated price per parking bay RM11,000 - RM30,000 Office and shoplot Comparison method Market value per square feet Estimated price per parking bay RM260 - RM650 RM16,000 - RM17,000 Education centre Investment method Estimated average rental rate per square feet per month RM0.85 - RM1.30 Estimated outgoings per square feet per month RM0.057 - RM0.060 Term yield 5.50% Reversionary yield 6.50% Void rate 10.00% Factory lot Investment method Estimated average rental rate per square feet per month RM2.69
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