NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 43. FAIR VALUE (CONT'D) Fair value reconciliation of investment properties measured at Level 3 are as follows: The Group Factory lot Commercial properties Office and shoplot Education centre Total RM RM RM RM RM 2025 At beginning of year 7,377,125 299,441,000 49,345,000 46,000,000 402,163,125 Reclassification to assets for disposal group classified as held for sale (7,418,541) - - - (7,418,541) Changes in fair values - 1,000,000 2,430,000 5,000,000 8,430,000 Effect of movements in exchange rate 41,416 - - - 41,416 At end of year - 300,441,000 51,775,000 51,000,000 403,216,000 2024 At beginning of year 8,886,000 272,138,000 49,345,000 45,000,000 375,369,000 Transfer from inventories - 20,051,460 - - 20,051,460 Fair value losses on transfer of inventories to investment properties - (242,460) - - (242,460) Changes in fair values (764,380) 7,494,000 - 1,000,000 7,729,620 Effect of movements in exchange rate (744,495) - - - (744,495) At end of year 7,377,125 299,441,000 49,345,000 46,000,000 402,163,125 PG | 306 ANNUAL REPORT 2025 MKH BERHAD
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