Depreciation under wdv as per com act 2013

Please help on the below query. Suppose we purchased a motor car in the 1st Jan 2016 having cost of Rs 1,00,000/-,10 year useful life and depreciation rate is applied at 25.89%.and 5% residual vale. Here we have to get closing WDV at the end of the 10 year is Rs 5000/- but we are getting WDV of Rs5,099/-. why this 99 excess in WDV is showing ?