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 45 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 (continued) Description At 31 December 2024 Fair Value Valuation technique(s) Unobservable inputs Range of unobservable inputs (probability – weighted average) Relationship of unobservable inputs to fair value Tour de Cointrin Switzerland 40,741 Market comparable rents and discounted cash flow Rents per square meter, Capitalisation rate, discount rate CHF 281.5 5%, 3.5% The higher the rent or price the higher the fair value. The lower the discount rate the higher the 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 RA Plots BHD 21-27 (BHD 24), RHA BHD 24-31 (BHD 27) The higher the price per square foot the higher the fair value. Health Island Bahrain 82,083 Sales Comparable Approach Price per square foot Mix Plots BHD 38.5, RES BHD 32 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.