ACCOUNTABILITY 216 YINSON HOLDINGS BERHAD 18. INVESTMENT PROPERTIES Investment properties are stated at fair value, which were determined based on valuations at the reporting date using the market comparison approach. Group 2026 RM million 2025 RM million At 1 February 15 15 Changes in fair value (Note 12) (6) - At 31 January 9 15 The Group uses assumptions that are based on market conditions existing at the end of each reporting period. The fair value of investment properties were estimated by management based on market evidence of transaction prices for similar properties, adjusted for differences in key attributes such as property size, view, location and condition. Fair value is determined using Level 3 inputs (defined as unobservable inputs for asset or liability) in the fair value hierarchy of MFRS 13 Fair Value Measurement (Note 42(a)). Changes in fair value are recognised in profit or loss during the reporting period in which they are reviewed. As at 31 January 2026, a fair value loss of RM6 million was recognised in profit or loss based on an indicative offer price from an external party. The offer price reflects the expected costs of remediation and reinstatement works required to rectify systemic building defects. The fair value measurements using Level 3 inputs are as follows: Significant unobservable input Valuation technique Price per square foot RM/psf 2026 2025 Residential properties Market comparison approach 345 – 511 655 – 1,133 Sensitivity to significant unobservable inputs Changes in the price per square foot by 5% are not expected to result in a significant change in fair value of the investment properties of the Group.
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