Wasco Berhad Integrated Annual Report 2025

241 SECTION 6 FINANCIAL STATEMENTS INTEGRATED ANNUAL REPORT 2025 NOTES TO THE FINANCIAL STATEMENTS FOR THE FINANCIAL YEAR ENDED 31 DECEMBER 2025 5 INVESTMENT PROPERTIES (CONTINUED) Valuation inputs and relationships to fair value The following table summarises the quantitative information about the significant unobservable inputs used in recurring level 3 fair value measurements and how a reasonable change in the input would affect the value: Property category Valuation technique Significant unobservable inputs Range Relationship of unobservable inputs to fair value Commercial land Comparison method Market value per square feet RM600 - RM1,402 The higher the market value per square feet, the higher the fair value Fair value measurements using significant unobservable inputs (level 3) The following table presents the changes in recurring fair value measurements: At fair value Land RM’000 Buildings RM’000 Total RM’000 2025 As of 1 January/31 December 14,164 10,836 25,000 2024 As of 1 January/31 December 14,164 10,836 25,000

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