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Makkah Construction and Development Company (4100) Fair Value & Analysis

Consumer Cyclical · SA · Market cap 16.2B SAR

MC Makkah Construction and Development Company 4100 · SR
Price81.95 SAR
Fair Value36.25 SAR
Upside-55.8%
Quality64/100
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Mixed Growth
Highly profitable · 43.0% net margin
Low debt · generates free cash flow
2.37% dividend yield
Mixed vs. peers (8/14)
Wide moat 65/100
Evidence: High Range 23.49 SAR – 45.35 SAR Share as image

Fair value as of: Aug 13, 2026

From 26 valuation models · updated today

Share price −1.2% over the past month.

A solid business, but screening 56% overvalued on our models.

What matters now

  • The price sits above even our optimistic bull case (45.35 SAR). The favourable scenario is already priced in.
  • Solid but not exceptional quality (64/100) and above fair value, neither a clear bargain nor a standout compounder.
  • A fairly wide model range (23.49 SAR to 45.35 SAR) leaves room in how you read the outcome.
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Price vs Fair Value (5 years)

109.85 SAR 42.26 SAR Fair Value 36.25 SAR Dec 2019 Jul 2026

White line = price, green steps = our fair value per fiscal year, dashed = 300-day average. As of Aug 13, 2026.

How to read this chart

60‑month range 42.26 SAR – 109.85 SAR · fair‑value band 23.49 SAR – 45.35 SAR · the 81.95 SAR price screens above the 36.25 SAR fair value. Green steps = our fair value per fiscal year (point-in-time, no hindsight). Dashed = 300-day average. As of Aug 13, 2026.

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Analysis

Makkah Construction and Development Company (4100) currently trades at 81.95 SAR, while our model-based Fair Value estimate is 36.25 SAR, implying the stock looks roughly 55.8% overvalued today. The Quality Score stands at 64/100 (solid quality), in the Consumer Cyclical sector. Bear case: priced above our estimate, the market already discounts strong expectations. Bull case: above-average quality can justify a premium, the entry price still matters most (evidence: high).

Over the trailing twelve months, Makkah Construction and Development Company generated revenue of 516M SAR at a net margin of 43.0%. Revenue declined 10.6% year over year. It earns a return on equity of 3.1%. Net debt stands at 31.0M SAR. Fundamentals as of Aug 13, 2026

Our scenario range runs from 23.49 SAR (bear case) to 45.35 SAR (bull case); at 81.95 SAR, the current price sits above that range. Bear and bull are the same models run on conservative and optimistic assumptions (margins, growth, valuation multiples), so a plausible valuation range, not a price target. The share trades about 13% below its 52-week high and 23% above its 52-week low, currently below its 200-day average. For context, the median of 10 Consumer Cyclical peers we cover trades at -47% fair-value upside, at -56%, 4100 screens richer than that median.

Fair Value models

Each model estimates fair value its own way; the Fair Value above is the evidence-weighted blend. Evidence (0–100) measures how completely this model’s inputs are available: well-fed models carry more weight in the blend. The spread across models is intentional, each one stresses a different value driver; dividend models, for instance, come out structurally low when payout is small.

Model Bear Bear = the cautious scenario: the same model computed with conservative anchors (lower growth, margins and valuation multiples). Together with Bull it frames a plausible valuation range, not a price target.BaseBull Bull = the optimistic scenario: the same model computed with favourable anchors (higher growth, margins and valuation multiples). Together with Bear it frames a plausible valuation range, not a price target. Evidence
Highest evidence
Growth DCF 22.29 SAR 44.85 SAR 80.31 SAR 80
Residual Income 18.01 SAR 21.21 SAR 38.96 SAR 76
Rev-Margin DCF 11.77 SAR 19.16 SAR 29.40 SAR 74
All 26 models by family
DCF Models
FCF DCF 22.88 SAR 42.65 SAR 90.60 SAR 38
Owner Earnings 29.85 SAR 60.25 SAR 118.28 SAR 31
5Y Revenue Exit 11.77 SAR 19.21 SAR 29.21 SAR 39
5Y EBITDA Exit 22.02 SAR 41.83 SAR 67.94 SAR 41
5Y P/E Exit 31.73 SAR 63.27 SAR 101.76 SAR 38
10Y Revenue Exit 14.91 SAR 23.63 SAR 37.16 SAR 36
10Y EBITDA Exit 22.16 SAR 40.88 SAR 71.85 SAR 37
10Y P/E Exit 28.78 SAR 57.23 SAR 102.15 SAR 35
Earnings-Based
Graham-Dodd 16.12 SAR 92.93 SAR 129.26 SAR 54
Lynch FV 26.21 SAR 37.45 SAR 48.68 SAR 50
PEG = 1.0 26.21 SAR 37.45 SAR 48.68 SAR 46
EPV 18.47 SAR 21.53 SAR 24.21 SAR 59
Dividend Discount
Gordon GGM 13.56 SAR 28.19 SAR 44.72 SAR 70
DDM Multi-Stage 13.56 SAR 23.77 SAR 29.59 SAR 61
Multiples
P/E Multiple 37.33 SAR 49.77 SAR 62.21 SAR 63
P/S Multiple 8.04 SAR 10.72 SAR 13.40 SAR 58
P/B Multiple 30.22 SAR 40.29 SAR 50.36 SAR 55
EV/EBIT 27.42 SAR 36.52 SAR 45.62 SAR 53
EV/EBITDA 22.80 SAR 30.37 SAR 37.93 SAR 54
EV/Revenue 6.87 SAR 9.77 SAR 12.66 SAR 43
Asset-Based
NCAV (Graham) 9.60 SAR 12.87 SAR 19.20 SAR 50
Growth DCF
Growth DCF 22.29 SAR 44.85 SAR 80.31 SAR 80
Rev-Margin DCF 11.77 SAR 19.16 SAR 29.40 SAR 74
Economic Profit
Residual Income 18.01 SAR 21.21 SAR 38.96 SAR 76
ROIC Compounder 18.47 SAR 24.96 SAR 32.22 SAR 72
Growth Earnings
Growth-Adj P/E 38.78 SAR 55.41 SAR 72.03 SAR 68

Widest divergence: Growth Earnings (55.41 SAR) versus Asset-Based (12.87 SAR). Highest evidence: Growth DCF (80).

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Key figures & financial health

Revenue (TTM) 516M SAR
Revenue growth (YoY) -10.6%
Net margin 43.0%
Return on equity 3.1%
Free cash flow 321M SAR FY2026
P/E ratio 33.7
More key figures
Operating margin 58.4%
EPS (TTM) 2.43 SAR
Dividend yield 2.4%
EPS growth (YoY) +10.2%
Net debt 31.0M SAR FY2026

Figures from reported company fundamentals · as of Aug 13, 2026. TTM = trailing twelve months.

Quality Score breakdown

Overall quality 64/100

Of which business quality 63 · Market factors (momentum, volatility) 46

Profitability 50
Margins and returns on capital today
Quality Growth 50
Are margins and returns improving?
Cashflow 74
Earnings quality: real cash, not paper profit
Fin. Strength 81
Balance sheet, leverage, solvency risk
Investment 75
Disciplined investing over empire-building
Low Volatility 79
Calm price path (market factor)
Momentum 33
Price trend over the last 3–12 months (market factor)
52W Momentum 31
Distance to the 52-week high (market factor)
Net Issuance 46
Buybacks instead of dilution

Non-valuation factor families (profitability, growth, cashflow, financial strength, momentum …), each academically grounded. Valuation itself sits in the Fair Value and is deliberately excluded here to avoid double-counting.

About the company

Makkah Construction and Development Company invests in, owns, develops, manages, purchases, and leases properties near Al Masjid Al Haram in the Kingdom of Saudi Arabia. It operates through The Commercial Center, Hotels and towers, Hajj and Umrah, and Investment sector segment.

Full company description

Makkah Construction and Development Company invests in, owns, develops, manages, purchases, and leases properties near Al Masjid Al Haram in the Kingdom of Saudi Arabia. It operates through The Commercial Center, Hotels and towers, Hajj and Umrah, and Investment sector segment. It engages in the engineering works, including building, constructing, repairing, and demolishing works, as well as operates hotels; and offers Hajj and Umrah services. The company was incorporated in 1989 and is headquartered in Mecca, the Kingdom of Saudi Arabia.

Company description, as reported by the company or data provider.

Revenue & earnings trend

FY2022 – FY2026 · reported fiscal years

Makkah Construction and Development Company reported revenue of 1.1B SAR in FY2026 versus 253M SAR in FY2022, a compound +43.5%/yr. Reported net income was 474M SAR in FY2026, compounding +46.2%/yr from FY2022.

Growth Quality 87/100
Revenue is growing, but margins or cash flow do not fully confirm the trend.
Latest Revenue (FY 2026)
1.1B SAR
Latest YoY
+28.2%
Avg. growth/yr (3Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+32.5%
Avg. growth/yr (5Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+46.4%
Avg. growth/yr (20Y) Measures the company's TOTAL revenue from reported annual statements: compound average growth per year (CAGR) from the fiscal year 3, 5 or N years back to the most recent comparable fiscal year. Not per share: buybacks do not change this number, and a merger can appear as a growth jump.
+7.5%
Revenue +43.5%/yr
FY22 253M SAR
FY23 461M SAR
FY24 731M SAR
FY25 836M SAR
FY26 1.1B SAR
Net income +46.2%/yr
FY22 104M SAR
FY23 156M SAR
FY24 334M SAR
FY25 411M SAR
FY26 474M SAR
Character of growth · EPS growth decomposed (2015-2026) +1.5 % p.a.
Revenue per share +7.4 pp

of which total revenue +9.0 pp · buybacks/dilution −1.6 pp

EBIT margin −7.3 pp
Tax rate +0.1 pp
Residual (interest, one-offs) +1.2 pp

Absolute contributions in percentage points per year; they sum to the EPS growth rate. Start and end points are 3-year averages (details on hover).

4100 screens 56% overvalued. Compare with Marriott International, Inc →

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Cite: Fair Value Calculator (2026). "Makkah Construction and Development Company Fair Value". https://www.fairvalue-calculator.com/stock/4100

Peer Group

Lodging · 167 stocks

How this stock ranks against its industry: the green marker is this stock, the band is the typical 25–75% peer range, and the tick is the median.

Quality Score 64 · Top 25%
Fair Value upside −56% · Below median
Return on equity (TTM) 3% · Above median
Return on assets 2% · Above median
Net margin (TTM) 43% · Top 25%
Operating margin (TTM) 58% · Top 25%
Revenue growth -11% · Bottom 25%
Dividend yield (TTM) 2.4% · Above median
Debt / equity 0.01× · Lower than median

Valuation Multiples vs Lodging median · lower = cheaper

P/E (TTM) 33.7× · Pricier than 75% of peers
P/B 1.12× · Cheaper than median
P/S (TTM) 8.36× · Pricier than 75% of peers
P/FCF 13.4× · Pricier than 75% of peers
EV/EBITDA 15.9× · Pricier than median

Snowflake

Five quick dimensions, each 0 to 100: VALUE (fair-value potential), FUTURE (revenue growth), PAST (return on equity), HEALTH (low debt), DIVIDEND (yield). Green = this stock, grey = typical sector peer.

VALUE 0 · sector 0
FUTURE 0 · sector 19
PAST 12 · sector 11
HEALTH 99 · sector 91
DIVIDEND 47 · sector 23

VALUE 0: the price sits above our fair-value range.

Values & ESG

Does this company touch areas you may want to avoid? The classification is inferred from sector and industry.

None of the checked exposures detected

ESG scores are not available for this stock yet. Values and ESG data are contextual and can differ between providers.

Similar stocks

10 more Lodging stocks, each showing price versus our Fair Value estimate (as of Aug 13, 2026).

Stock Price Fair Value vs Fair Value
Marriott International, Inc MAR $354.58 $132.35 -63%
Hilton Worldwide Holdings HLT $322.53 $122.02 -62%
InterContinental Hotels Group IHG $161.82 $85.18 -47%
Hyatt Hotels Corporation H $178.37 $46.78 -74%
H World Group HTHT $41.25 $47.78 +16%
The Indian Hotels Company INDHOTEL ₹724.00 ₹253.67 -65%
Hanjin Kal, 180640 118,200 KRW 36,890 KRW -69%
Jabal Omar Development Company 4250 16.00 SAR 11.64 SAR -27%
Minor International Public Company MINT 22.90 THB 32.82 THB +43%
Shanghai Jin Jiang International Hotels Co 600754 ¥19.48 ¥22.37 +15%

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Frequently asked questions

Is Makkah Construction and Development Company (4100) overvalued or undervalued?
As of Aug 13, 2026, our model estimates a fair value of 36.25 SAR versus a price of 81.95 SAR, about −56% (overvalued).
What is the fair value of 4100?
Our model-based fair value for Makkah Construction and Development Company is 36.25 SAR (as of Aug 13, 2026), built from audited fundamentals. The current price is 81.95 SAR.
What is the quality score of 4100?
Makkah Construction and Development Company has a Quality Score of 64/100. It measures business quality (profitability, growth, cash flow, balance-sheet strength, investment discipline, share issuance). Market factors such as price momentum and volatility do not enter the number; they are shown separately in the detail view.
What is the revenue of Makkah Construction and Development Company (4100)?
Makkah Construction and Development Company reported trailing-twelve-month revenue of about 516M SAR (latest available figure, as of Aug 13, 2026).
What is the net profit margin of 4100?
The net profit margin of Makkah Construction and Development Company is about 43.0%, meaning it keeps roughly 43.0% of revenue as net income. Based on the latest reported figures.
Does Makkah Construction and Development Company pay a dividend?
Makkah Construction and Development Company currently shows a dividend yield of about 2.37% relative to its recent price (as of Aug 13, 2026).

How we calculate Fair Value

Each company is valued through a stack of independent intrinsic-value models (DCF variants, residual-income, multiples and more), blended into one family-balanced consensus and weighted by how much trustworthy data backs it. A separate quality layer scores the fundamentals. Every input is real reported data, nothing guessed.

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