Al-`Aqar Healthcare REIT Annual Report 2025

258 SECTION 09 AL-`AQAR HEALTHCARE REIT NOTES TO THE FINANCIAL STATEMENTS 31 December 2025 3. SIGNIFICANT ACCOUNTING JUDGEMENTS AND ESTIMATES (CONT’D) 3.2 Key sources of estimation uncertainty (cont’d) (a) Fair value of investment properties (cont’d) The following table demonstrates the sensitivity of the fair value measurement to changes in estimated term yield rate, discount rate and its corresponding sensitivity result in a higher or lower fair value measurement: Fair value Increase/(decrease) Fair value Increase/(decrease) Group Fund 2025 RM 2024 RM 2025 RM 2024 RM Yield rate - 0.25% 60,462,337 61,478,090 60,200,000 61,200,000 + 0.25% (60,462,337) (59,478,090) (60,200,000) (59,200,000) Discount rate - 0.25% 60,462,337 61,478,090 60,200,000 61,200,000 + 0.25% (60,462,337) (59,478,090) (60,200,000) (59,200,000) 4. REVENUE Revenue from contract with customers comprises the following: Group Fund 2025 RM 2024 RM 2025 RM 2024 RM Rental income Base rental income 117,749,717 114,851,093 117,182,813 113,883,835 Unbilled rental income 2,207,583 2,364,839 2,207,583 2,364,839 119,957,300 117,215,932 119,390,396 116,248,674

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