NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 15. INVESTMENT PROPERTIES The Group 2025 Completed investment properties Investment property under construction (“IPUC”) Total RM RM RM At beginning of year 402,163,125 - 402,163,125 Transfer from land held for property development (Note 19) - 3,292,700 3,292,700 Transfer to assets for disposal group classified as held for sale (Note 9) (7,418,541) - (7,418,541) Changes in fair values 8,430,000 - 8,430,000 Effect of movements in exchange rate 41,416 - 41,416 At end of year 403,216,000 3,292,700 406,508,700 The Group 2024 Completed investment properties RM At beginning of year 375,369,000 Transfer from inventories (Note 23) 20,051,460 Fair value losses from transfer of inventories to investment properties (Note 6) (242,460) Changes in fair values 7,729,620 Effect of movements in exchange rate (744,495) At end of year 402,163,125 IPUC comprises a piece of freehold land measuring approximately 13,069 square meters held under H.S.(D) 157778, PT76621, Bandar Kajang, Daerah Ulu Langat, Negeri Selangor. The said land is for construction of boarding facilities and soccer field to be leased to an international school. The construction is still at preliminary stage. The IPUC is carried at cost as the management believes that due to the nature an amount of remaining project risks, its fair value cannot be reliably determined. PG | 224 ANNUAL REPORT 2025 MKH BERHAD
RkJQdWJsaXNoZXIy NDgzMzc=