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MYR reporting

Kuala Lumpur Kepong · KLK.KL

Palm oil + rubber + oleochemicals · Filing

Acres
705,000
Book / acre
MYR 19,974
Market cap (USD)
EV / acre (USD)

Sector KPIsaudit

FFB yield
20.0 t/ha
OER
21.5%
KER
5.0%
CPO ASP
MYR 4,116/t
CPO cost
MYR 2,400/t
RSPO certified
83.2%
Methane capture
26.5% of mills
Replanting LTM
6,500 ha
Rubber rev %
5%
NDPE compliance
95.0%

Tangible Balance-Sheet Assets

Asset-class composition from the latest FY filings, alongside market enterprise value for an asset-coverage view. Land at FMV when a per-property breakdown is available; other classes at filed book value.

Asset classBook (MYR M)FMV (MYR M)Note
Land / property14,08216,507Per-property breakdown below
PP&E (mills, plants, machinery)5,420Net of accumulated depreciation
Inventory2,180
Intangibles + goodwill420Excluded from tangible total
Tangible total (ex-cash)21,68224,107
+ Cash & equivalents2,4692,469
Tangible total (incl. cash)24,15126,576
Reported total assets (BS)30,200Latest period 2024-09-30

Tangible book

MYR 24,151M

80% of total assets

Implied fair market analysis

As of 2025-09-30
Aggregate FMV
MYR 16,507M
Range MYR 13,532–19,481M · 705,200 acres
FMV vs. book
+12.7%
Book MYR 14,650M · FMV MYR 16,507M
Implied NAV / share
MYR 5.15
Range MYR 2.69–7.60
Live price vs. FMV NAV
Live price unavailable
NOI cross-check (yield-based reasonableness)
FMV-weighted from property mix (4 of 4 properties): typical 7.39.8%
Reported NOI
MYR 2,742M
Cap rate at comp-based FMV
16.61%
Range 14.0720.26%
Verdict
Above typical — comp-based FMV may be conservative vs yield benchmark

FMV by category

Aggregated from per-property assumptions below
CategoryPropertiesAcresAvg book MYR/acreAvg FMV MYR/acreBook (MYR M)FMV (MYR M)FMV range (MYR M)FMV vs book
Indonesian palm — diversified (KLK nucleus)1376,20017,27821,0006,5007,9006,4789,322+21.5%
Malaysian palm — Peninsular1220,00025,00028,0005,5006,1605,0517,269+12.0%
Malaysian palm — Sabah1109,00022,01822,0002,4002,3981,9662,830-0.1%
Plasma plantations (partnership receivable)1250493661-80.6%
Total4705,20020,77423,40714,65016,50713,53219,481+12.7%

Properties

5-row breakdown by country/region calibrated to KLK's TTM Dec 2025 audited balance sheet: Total assets MYR 32,323M, Equity MYR 14,903M, BV/share MYR 12.28, PP&E MYR 14,082M. ~300K ha planted across Peninsular Malaysia + Sabah + Indonesia (Belitung/Sumatra/Kalimantan) + small Liberia. 34 palm oil mills + integrated oleochemical complex.
PropertyCategory / cropAcresAcquiredCost (MYR M)Book (MYR M)MYR/acre bookFMV MYR/acreFMV (MYR M)vs bookComps
Indonesia plantations (Belitung, Sumatra, Kalimantan) — nucleus only
Indonesia (Belitung Island + Sumatra + Kalimantan)
Indonesian palm — diversified (KLK nucleus)
Mature oil palm + mills (nucleus only)
376,2006,50017,278
21,000
17,22024,780
7,900.2+21.5%
ID-PALM-MATURE-2024ID-PALM-MATURE-2025
Indonesia plantation nucleus; Belitung Island + Sumatra + Kalimantan estates. Reduced from prior 400K acres to exclude 9,840 ha plasma estates (now in separate row)
Peninsular Malaysia plantations + oleochemical complex
Peninsular Malaysia
Malaysian palm — Peninsular
Mature oil palm + rubber + integrated oleochemical/refining
220,0005,50025,000
28,000
22,96033,040
6,160+12.0%
MY-PALM-PEN-2024MY-PALM-2025
Peninsular Malaysia palm + oleochemicals integrated complex; MPOB 2024-25 benchmarks at MYR 25-30K/acre
Sabah Malaysia plantations
Sabah, Malaysia
Malaysian palm — Sabah
Mature oil palm + mills
109,0002,40022,018
22,000
18,04025,960
2,398-0.1%
MY-PALM-SABAH-2024
Sabah palm cluster; lower per-acre vs Peninsular
Indonesia plasma plantations (smallholder partnerships)
Indonesia
Plasma plantations (partnership receivable)
Plasma estate partnerships (~9,840 ha NOT owned by KLK)
24,30025010,288
2,000
1,5002,500
48.6-80.6%
ID-PALM-MATURE-2024
9,840 ha plasma estates allocated to ~6,751 smallholder farmers under Indonesia's mandatory plasma program — managed by KLK under multi-year purchase + advisory agreements. NOT on balance sheet as land asset. Per RSPO/SPOTT disclosure

Comparable land transactions and surveys

5 reference points · all dated within last 24 months
IDDescriptionLocationAcres$ / acreDateSource
ID-PALM-MATURE-2025Indonesian mature oil palm 2025 transactionsIndonesia$5,300Apr 2025GAPKI 2025 reports
MY-PALM-2025Malaysian palm plantation H1 2025 transactionsMalaysia palm estates$5,400Apr 2025MPOB + Bursa Malaysia plantation transaction reports H1 2025
MY-PALM-PEN-2024Peninsular Malaysia palm plantationPeninsular Malaysia$6,000Sep 2024Malaysian Palm Oil Board land valuation reports 2024
MY-PALM-SABAH-2024Malaysian Sabah palm plantationSabah, Malaysia$4,800Sep 2024Malaysian Palm Oil Board land valuation reports 2024
ID-PALM-MATURE-2024Indonesian mature oil palm with mill accessIndonesia$5,000Sep 2024GAPKI Indonesia palm oil land transaction reports 2024
Methodology

Kuala Lumpur Kepong is one of Malaysia's largest integrated palm oil + oleochemical operators with ~300,000 hectares planted across Malaysia (Peninsular + Sabah), Indonesia (Belitung/Sumatra/Kalimantan), and small Liberia operations (97% oil palm, 3% rubber). PRIMARY FMV ANCHOR: KLK TTM Dec 2025 audited balance sheet: Total assets: MYR 32,323M Total liabilities: MYR 17,421M Shareholders' equity: MYR 14,903M PP&E: MYR 14,082M Book value per share: MYR 12.28 Tangible BV/share: MYR 11.91 Net debt: MYR 10.26B FMV BUILDUP: 3 land rows total ~MYR 17B for ~729K acres (~295K ha) at weighted MYR 23K/acre. This represents 1.21× audited PP&E book of MYR 14.08B — modest mark-to-market premium reflecting KLK's healthy operator status (vs distressed BWPT) but conservative accounting under Malaysian FRS. CAVEAT ON BOOK: KLK's PP&E includes substantial downstream oleochemical + refinery infrastructure (~30-35% of total) — if separating land-only book, the per-acre book would be lower. The FMV in this file reflects land + bearer plants, not the integrated downstream complex which would add significant value at multiple-based valuation. Per-region pricing reflects MPOB 2024-25 + GAPKI 2024-25 benchmarks: - Peninsular Malaysia (220K acres / ~89K ha): MYR 28K/acre = ~$6,090 USD/acre at MYR 4.6/USD — includes downstream Peninsular oleochemical premium - Sabah Malaysia (109K acres / ~44K ha): MYR 22K/acre = ~$4,780 USD/acre — pure plantation, slight discount - Indonesia (400K acres / ~162K ha): MYR 21K/acre = ~$4,565 USD/acre — Belitung Island + Sumatra + Kalimantan diversified LIBERIA: KLK has small operations in Liberia not shown as separate row — estimated <20K ha, immaterial vs core 280K ha Malaysia/Indonesia footprint.