I started by looking at the dealer sold prices for the 2023 Lexus ES350 3.5L Prestige, which is the same variant as the car to be estimated. The most relevant data point is a car with 8929 km sold for AED 169149.15 on 2024-07-05. Another Prestige variant with 17834 km was sold for AED 167445.75 on 2024-03-17. The car to be estimated has only 1220 km, which is significantly lower mileage, suggesting a higher value. The accepted offer for a similar F Sport variant was AED 168000, but this is a different trim. Considering the lower mileage and the recent sale prices, I estimate the market price to be slightly higher than the highest recent sale of a Prestige variant.