To estimate the price of the 2022 Toyota Fortuner 2.7L EXR GX2 2WD (Base) with 31328 km mileage, I first looked at the actual selling prices. A similar 2022 Toyota Fortuner 2.7L EXR with 43978 km was sold for AED 93495.75 on 2023-12-18. Considering the lower mileage of the target car, it should be valued slightly higher. Next, I reviewed the listed prices of similar cars. The listed prices for the same variant with similar mileage range from AED 109995 to AED 119900. These prices are generally higher than the actual selling prices. The new car price for the 2024 Toyota Fortuner 2.7L EXR is AED 126900. Applying a 10% annual depreciation for two years, the estimated value would be around AED 102000. Considering all these data points, the most accurate estimate would be slightly above the last sold price but below the highest listed price.