To estimate the price of the 2018 BYD S7 I4 2.0L Turbocharged Flagship with 105000 km mileage, I considered the following data points: 1) A similar 2018 BYD S7 I4 2.0L Standard variant with 142000 km sold for SAR 21500 on 2024-02-19. 2) An offer of SAR 22500 was accepted for a similar car with 142000 km on 2024-02-07. 3) Listed prices for similar cars range from SAR 23000 to SAR 31500, with the closest match being SAR 24000 for a car with the same mileage. Given that the car in question is a higher trim (Flagship) and has lower mileage, I adjusted the price upwards from the selling price and offers accepted, but slightly below the highest listed price to reflect a realistic market value.