I started by looking at the selling prices of similar cars. The most relevant data point is the 2021 Lexus ES300 I4 2.5L Hybrid Exclusive (Mid++) with 49500 km sold for 135000 SAR on 2023-10-17. Another relevant data point is the 2020 Lexus ES300 I4 2.5L Hybrid Exclusive (Mid++) with 87000 km sold for 142000 SAR on 2024-02-03. The 2019 Lexus ES300 I4 2.5L Hybrid (Base+) with 62000 km sold for 135000 SAR on 2024-03-09. The 2021 Lexus ES300 h I4 2.5L Hybrid Plus (Base++) with 37000 km sold for 153500 SAR on 2024-04-17. The listed prices of similar cars include a 2021 Lexus ES300 I4 2.5L Hybrid Exclusive (Mid++) with 44000 km listed for 155000 SAR, a 2021 Lexus ES300 I4 2.5L Hybrid Exclusive (Mid++) with 49500 km listed for 140000 SAR, and a 2021 Lexus ES300 I4 2.5L Hybrid Exclusive (Mid++) with 93000 km listed for 122500 SAR. Considering the selling prices and the listed prices, I estimated the market price for the car in question.