NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 30 SEPTEMBER 2025 43. 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: Valuation technique Significant unobservable inputs Range Property category The Group 2025 2024 Commercial properties Comparison method Market value per square feet RM53 –RM1,750 RM53 – RM1,630 Construction price per square feet RM70 – RM140 RM68 – RM135 Commercial properties Investment method Estimated average rental rate per square feet per month RM3.69 – RM4.20 RM3.17 – RM4.00 Estimated outgoings per square feet per month RM1.20 – RM2.80 RM1.10 – RM2.60 Outgoings rate 15.00% – 30.00% 15.00% – 30.00% Term yield 6.00% – 7.00% 5.50% – 7.00% Sinking fund 3.00% 3.00% Void rate 10.00% 10.00% Lease term 64 – 77 years 65 – 78 years Car park Comparison method Estimated price per parking bay RM11,000 – RM30,000 RM11,000 – RM30,000 Office and shoplot Comparison method Market value per square feet RM260 – RM650 RM260 – RM650 Estimated price per parking bay RM16,000 – RM17,000 RM16,000 – RM17,000 Education centre Investment method Estimated average rental rate per square feet per month RM0.86 – RM1.80 RM0.85 – RM1.30 Estimated outgoings per square feet per month RM0.076 – RM0.11 RM0.057 – RM0.06 Term yield 6.50% – 8.00% 5.50% Reversionary yield 6.75% 6.50% Void rate 5.00% 10.00% Factory lot Investment method Estimated average rental rate per square feet per month - RM2.69 6 Financial Insights Through Numbers 1 3 5 2 4 7 PG | 307 ANNUAL REPORT 2025 MKH BERHAD
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