NOTES TO THE FINANCIAL STATEMENTS 31 DECEMBER 2025 FINANCIAL PERFORMANCE 246 33. FINANCIAL INSTRUMENTS (CONT’D) 33.3 Fair value of financial instruments The carrying amounts of short term receivables and payables, cash and cash equivalents and short term borrowings approximate their fair values due to the relatively short term nature of these financial instruments and insignificant impact of discounting. Fair value hierarchy The Group classifies fair value measurement using a fair value hierarchy that reflects the significance of the inputs used in making the measurements. As at reporting date, the Group disclosed the fair value of the following financial instruments:- Fair value Fair value of financial of financial of financial instruments instruments instruments carried at carried at carried at Carrying fair value fair value fair value amount Level 1 Level 2 Level 3 RM’000 RM’000 RM’000 RM’000 Group 2025 Financial asset Other investment 64,889 17 - 64,906 Financial liability Term loans - - 18,666 16,346 2024 Financial asset Other investment 27,804 17 - 27,821 Financial liability Term loans - - 20,918 17,567 During the reporting year ended 31 December 2025 and 31 December 2024 there were no transfers between the hierarchy fair value measurement.
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