Group Overview Operation and Financial Review Financials Other Information Sustainability and Governance 103 Annual Report 2025 Notes to the financial statements For the financial year ended 31 December 2025 13. Biological assets (cont’d) Key inputs to valuation on biological assets (cont’d) The narrative sensitivity analysis of unobservable inputs (Level 3) used in determining the fair values of the biological assets are as follows: Inputs (Hierarchy) Sensitivity of the inputs to the fair value of biological assets Discount rate An increase/(decrease) in the discount rate would result in a (decrease)/ increase in the fair value Selling price of processed agriculture produce An increase/(decrease) in the commodity prices would result in an increase/(decrease) in the fair value Average production yield An increase/(decrease) in production yields would result in an increase/(decrease) in the fair value Inflation rate An increase/(decrease) in the inflation rate would result in a (decrease)/increase in the fair value. Areas of the Group’s biological assets: The Group has timber plantation concession rights which are valid until 2035 and 2049. The total area of planted timber plantations as at 31 December 2025 is 9,635 hectares (2024: 13,643 hectares). Physical quantities of agricultural produce: Agricultural produce harvested during the financial year Bearer plants from which produce harvested Unit of measurement 2025 2024 FFB Oil palm ‘000 tonnes 2,714 2,758 Oil palm seeds Mother palm in million 11.8 11.0 Sugar cane Cane ‘000 tonnes 757 721
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