NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 43. FAIR VALUE (CONT'D) (b) Fair value hierarchy The following table provides the fair value measurement hierarchy of the Group’s assets and liabilities at the reporting date: Fair value measurement using Level 1 Level 2 Level 3 Total RM RM RM RM The Group 2025 Land and building under property, plant and equipment (Note 11) Office and shoplot - - 44,450,000 44,450,000 Production buildings - - 21,735,230 21,735,230 - - 66,185,230 66,185,230 Short-term placements (Note 27) 204,802,121 - - 204,802,121 Investment properties (Note 15) Commercial properties - - 300,441,000 300,441,000 Office and shoplot - - 51,775,000 51,775,000 Education centre - - 51,000,000 51,000,000 - - 403,216,000 403,216,000 Other investment (Note 18) 1,162,902 - - 1,162,902 Biological assets (Note 26) - 9,875,602 - 9,875,602 Liability for which fair value is disclosed Hire-purchase payables - 2,391,137 - 2,391,137 Asset for which fair value is disclosed Long-term other receivables - 9,622 - 9,622 Loan receivables - 10,665,999 - 10,665,999 - 10,675,621 - 10,675,621 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 303 ANNUAL REPORT 2025 MKH BERHAD
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