NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 11. PROPERTY, PLANT AND EQUIPMENT (CONT'D) The freehold and leasehold land and buildings stated at valuation were revalued by the directors in September 2025 based on independent professional valuation on the market value basis using the cost and direct comparison of valuation methods, except for commercial buildings located at oil palm plantation with carrying amounts (including current year additions) totalling RM9,528,794 (2024: RM13,098,687) were not revalued as at 30 September 2025. The directors are of the view that it is not practicable to fair value these commercial buildings as these are mainly staff quarters and amenities which were built on oil palm plantation for use by the plantation workers and there is a lack of active market for the buildings. The Group 2025 Freehold land Long-term leasehold land Buildings Motor vehicles, plant and machinery Furniture, fittings and equipment Plantation infrastructure Bearer plants Under construction Total RM RM RM RM RM RM RM RM RM Analysis of Cost and Valuation At valuation - 2025 13,515,000 6,900,000 45,770,230 - - - - - 66,185,230 At cost - - 40,871,166 139,004,013 45,498,229 46,192,253 297,056,821 4,616,868 573,239,350 13,515,000 6,900,000 86,641,396 139,004,013 45,498,229 46,192,253 297,056,821 4,616,868 639,424,580 Net Carrying Amounts At valuation - 2025 13,515,000 6,900,000 45,770,230 - - - - - 66,185,230 At cost - - 9,528,794 60,915,663 10,548,193 18,416,355 134,268,168 4,616,868 238,294,041 13,515,000 6,900,000 55,299,024 60,915,663 10,548,193 18,416,355 134,268,168 4,616,868 304,479,271 PG | 214 ANNUAL REPORT 2025 MKH BERHAD
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