Focused on building reliable datasets, financial models, and research tools for value-minded investors. Committed to turning complex data into practical guidance for value-investing and long-term wealth.
Dr. Charlie Tian is the founder and CEO of GuruFocus.com, a leading global investment research platform established in 2004. With a Ph.D. in physics, Dr. Tian transitioned from science to finance, applying a data-driven, disciplined approach to value investing.
Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Makkah Construction & Development Co's accounts receivables for the quarter that ended in Jun. 2026 was ﷼234 Mil.
Accounts receivable can be measured by Days Sales Outstanding.
Makkah Construction & Development Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 was 30.41.
In Ben Graham's calculation of Net-Net Working Capital, accounts receivable are only considered to be worth 75% of book value. Makkah Construction & Development Co's Net-Net Working Capital per share for the quarter that ended in Jun. 2026 was ﷼-6.68.
Makkah Construction & Development Co Accounts Receivable Explanation
1. Accounts Receivable are created when a customer has received a product but has not yet paid for that product. Days Sales Outstanding measures of the average number of days that a company takes to collect revenue after a sale has been made. It is a financial ratio that illustrates how well a company's accounts receivables are being managed.
Makkah Construction & Development Co's Days Sales Outstanding for the quarter that ended in Jun. 2026 is calculated as:
2. In Ben Graham's calculation of Net-Net Working Capital (NNWC), Makkah Construction & Development Co's accounts receivable are only considered to be worth 75% of book value:
Makkah Construction & Development Co's Net-Net Working Capital Per Share for the quarter that ended in Jun. 2026 is calculated as:
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Be Aware
Net receivables tells us a great deal about the different competitors in the same industry. In competitive industries, some attempt to gain advantage by offering better credit terms, causing increase in sales and receivables.
If company consistently shows lower % Net receivables to gross sales than competitors, then it usually has some kind of competitive advantage which requires further digging.
Average Days Sales Outstanding is a good indicator for measuring a company's sales channel and customers. A company may book great revenue and earnings growth but never receive payment from their customers. This may force a write-off in the future and depress future earnings.
Makkah Construction & Development Co Accounts Receivable Related Terms
Makkah Construction & Development Co Accounts Receivable Historical Data
* For Operating Data section: All numbers are indicated by the unit behind each term and all currency related amount are in USD. * For other sections: All numbers are in millions except for per share data, ratio, and percentage. All currency related amount are indicated in the company's associated stock exchange currency.
Makkah Construction & Development Co Accounts Receivable Chart
Makkah Construction & Development Co (SAU:4100) has a Accounts Receivable of ﷼234 Mil as of Jun. 2026. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Makkah Construction & Development Co and its competitors.
Is Makkah Construction & Development Co's Accounts Receivable too high?
Makkah Construction & Development Co's current Accounts Receivable is ﷼234 Mil. Overall, Makkah Construction & Development Co has a GF Score™ of 94/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makkah Construction & Development Co's Accounts Receivable compare to MAR and HLT?
Makkah Construction & Development Co's Accounts Receivable of ﷼234 Mil can be compared against companies in the Travel & Leisure industry. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Accounts Receivable for a Travel & Leisure company?
A good Accounts Receivable depends on the Travel & Leisure industry context. However, Accounts Receivable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Accounts Receivable mean?
A high Accounts Receivable can signal that a stock is expensive relative to its fundamentals. Accounts receivable is the amount a company expects to receive from credit-extending customers. View historical data on Makkah Construction & Development Co and its competitors. Makkah Construction & Development Co's current Accounts Receivable is ﷼234 Mil. However, context matters — high-growth companies often justify higher valuations. Always evaluate alongside other metrics like GF Score™ and GF Value™.
Is Makkah Construction & Development Co stock overvalued right now?
Based on GuruFocus' analysis, Makkah Construction & Development Co (SAU:4100) is currently considered Significantly Undervalued. The stock's GF Value™ is ﷼130.52, compared to a current price of ﷼80.50 — trading 38.3% below its estimated fair value. The current Accounts Receivable is ﷼234 Mil. Makkah Construction & Development Co's overall GF Score™ is 94/100 with 2 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Accounts Receivable calculated?
Accounts Receivable is calculated from a company's financial statements. For Makkah Construction & Development Co (SAU:4100), the current Accounts Receivable is ﷼234 Mil as of Jun. 2026. GuruFocus calculates this using data sourced from SEC filings and annual reports. See the calculation section and 30-year financial data on this page for the full breakdown.
Is Makkah Construction & Development Co (SAU:4100) Overvalued in 2026?
Based on GuruFocus' analysis, Makkah Construction & Development Co stock appears to be undervalued.
The current stock price of ﷼80.50 is trading 38.3% below its estimated GF Value™ of ﷼130.52.
GuruFocus considers Makkah Construction & Development Co to be Significantly Undervalued.
Key valuation signals for SAU:4100:
Accounts Receivable: ﷼234 Mil
GF Value™: ﷼130.52 vs. price of ﷼80.50 (38.3% below fair value)
No single metric tells the full story. See the SAU:4100 stock analysis page for a complete view including 30-year financials, guru trades, and insider activity.
Makkah Construction & Development Co is engaged in developing construction projects such as developing facilities near the Holy Mosque of Makkah. The company's objectives are to Build up the areas around Makkah Holy mosque, own, develop, operate, and invest in the real estate around Makkah Holy mosque, and carry out all engineering works, survey, demolishing & construction works for the company projects. The segments of the company include: The Commercial Center; Hotels and towers; Hajj and Umrah; Investment sector; and Other (not specified). It derives maximum revenue from Hotels and Towers segment. The projects of the company include: Jabal Omar Development Company; Masar Project; and Jarahm Project.
94GF Score
Get the complete analysis for SAU:4100
Accounts Receivable is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.
Quick Browse
Personalize
Premium Gurus 
Create New Portfolio
SAU:4100 has been successfully added to your 
