Company: VCIG
Filing Date: 2025-05-13
Form Type: 20-F
Source: 0001213900-25-042476
Chunk: 151

Company: VCI Global Ltd
Filing Date: 2025-05-13
Form: 20-F
Item: Item 19
Chunk 151
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 certain unquoted investments was determined by the Company using a third-party independent valuer using
the income approach - discounted cash flow and market approach - price earnings approach. The Company takes full responsibility
for the determination of the fair value of unquoted investment.

The significant unobservable inputs
used in the fair value measurements categorized within Level 3 of the fair value hierarchy, together with a quantitative sensitivity analysis
as of December 31, 2023 and 2024 are shown below:

  As of December 31, 2024                                                                                                                                            
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  Revenue and cost of sales                       5% declined in the revenue and cost of sales would reduce the fair value approximately MYR297,000 to MYR1,072,000  
  Gross Profit (“ GP”) Margin                     GP margin reduced by 5% would have resulted in the fair value to reduce approximately MYR1,502,000                 
  Weighted Average Cost of Capital (“ WACC”)      100 basis points increase in the WACC would result in a decrease in the fair value approximately MYR250,000        
  Price Earnings (“ P/E”) Multiples               10% discount on the P/E multiples would result in a decrease in the fair value approximately MYR929,000            

  As of December 31, 2023                                                                                                                                                      
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  Revenue and cost of sales                       5% declined in the revenue and cost of sales would reduce the fair value approximately MYR748,000 to MYR1,101,000            
  Gross Profit (“ GP”) Margin                     GP margin reduced by 5% would have resulted in the fair value to reduce approximately MYR973,000 to MYR1,542,000             
  Weighted Average Cost of Capital (“ WACC”)      100 basis points increase in the WACC would result in a decrease in the fair value approximately MYR257,000 to MYR1,048,000  
  Price Earnings (“ P/E”) Multiples               10% discount on the P/E multiples would result in a decrease in the fair value approximately MYR954,000 to MYR2,321,000      

   5      FINANCIAL ASSETS MEASURED AT FAIR VALUE THROUGH PROFIT AND LOSS  
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