6. INVESTMENT PROPERTIES Group Buildings RM’000 Cost Balance as at 1 September 2023/31 August 2024/ 1 September 2024/31 August 2025 2,640 Accumulated depreciation Balance as at 1 September 2023 372 Charge for the financial year 53 Balance as at 31 August 2024/1 September 2024 425 Charge for the financial year 53 Balance as at 31 August 2025 478 Carrying amount Balance as at 31 August 2024 2,215 Balance as at 31 August 2025 2,162 (a) Investment properties comprise commercial buildings that are leased to third parties. Each of the lease contains an initial non-cancellable period of 3 years. Subsequent renewals are negotiated with the lessees with an average renewal period of 2 years. No contingent rents are charged. (b) Investment properties are stated at cost, less accumulated depreciation and any accumulated impairment losses. The depreciation policy adopted for investment properties is similar to property assets under property, plant and equipment. (c) The following are recognised in profit or loss in respect of investment properties: Group 2025 2024 RM’000 RM’000 Rental income 123 120 Direct operating expenses (14) (15) (d) Investment properties of the Group were charged to banks as security for banking facilities granted to the Group (Note 18). ANNUAL REPORT 2025 Financial Statements (conঞ nued) 103
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