Microsoft Word - DMIT FINANCIAL STATEMENTS 2025-Final draft.

Dar Al-Maal Al-Islami Trust NOTES TO THE CONSOLIDATED FINANCIAL STATEMENTS For the year ended 31 December 2025 in thousands of USD 44 13. Investment properties (continued) 13.1 Fair values of land and buildings (continued) Information about fair value measurements using significant unobservable inputs (Level 3) for significant properties Description At 31 December 2025 Fair Value Valuation technique(s) Unobservable inputs Range of unobservable inputs (probability – weighted average) Relationship of unobservable inputs to fair value Al Khumrah Land Kingdom of Saudi Arabia* 93,526 Market Approach - Comparable Method Price per square meter Residential Plots SAR 1,500- 1,750(SAR 1,500). Commercial Plots SAR 1,700 - 5,115 (SAR SAR 2100 for Second ring road and internal roads & SAR 4,400 Al Laith Road ) The higher the price per square meter the higher the fair value. Hidd Land Kingdom of Bahrain 2,706 Market Approach – Residual method Price per square foot BHD 19 The higher the price per square foot the higher the fair value. Barbar Land Bahrain 51,995 Sales Comparable & Market value approach Price per square foot BD12.00 The higher the price per square foot the higher the fair value. Health Island Bahrain 83,398 Sales Comparable approach Price per square foot BD29.80 The higher the price per square foot the higher the fair value. Domaine Saint Alexandre Canada 43,615 Development (Subdivision) Approach - Development Method, Cost Approach Price per square foot CAD 9.60 The higher the price per square foot the higher the fair value. * The valuation of Al Khumrah Land has been serviced, subdivided and benefits from planning consent for the residential villa masterplan. The Group will be compensated for the land relinquished due to development hence the infrastructure and other development cost is reflected in the value of the property.