Makkah Construction & Development Co (SAU:4100) Change In Receivables: ﷼-45 Mil (TTM As of Mar. 2026)

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SAU:4100 Makkah Construction & Development Co SAU:4100
96 GF Score
Price ﷼78.45
GF Value ﷼119.85
Valuation Significantly Undervalued
! 3 Warning Signs
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What is Makkah Construction & Development Co Change In Receivables?

Makkah Construction & Development Co SAU:4100 +0.45% 96 Change In Receivables is ﷼-45 Mil as of Mar. 2026. GuruFocus rates SAU:4100 with a GF Score™ of 96/100 and a GF Value™ of ﷼119.85 (Significantly Undervalued). The stock has 3 warning signs investors should review.

Makkah Construction & Development Co's change in receivables for the quarter that ended in Mar. 2026 was ﷼-6 Mil. It means Makkah Construction & Development Co's Accounts Receivable increased by ﷼6 Mil from Dec. 2025 to Mar. 2026 .

Makkah Construction & Development Co's change in receivables for the fiscal year that ended in Dec. 2025 was ﷼-52 Mil. It means Makkah Construction & Development Co's Accounts Receivable increased by ﷼52 Mil from Dec. 2024 to Dec. 2025 .

Makkah Construction & Development Co's Accounts Receivable for the quarter that ended in Mar. 2026 was ﷼81 Mil.

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 Receivable are being managed. Makkah Construction & Development Co's Days Sales Outstanding for the three months ended in Mar. 2026 was 29.57.

In Ben Graham's calculation of liquidation value, Apple Inc's Accounts Receivable are only considered to be worth 75% of book value. Makkah Construction & Development Co's liquidation value for the three months ended in Mar. 2026 was ﷼-1,312 Mil.


Makkah Construction & Development Co  (SAU:4100) Change In Receivables 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 Receivable are being managed.

Makkah Construction & Development Co's Days Sales Outstanding for the quarter that ended in Mar. 2026 is calculated as:

Days Sales Outstanding
=Accounts Receivable/Revenue*Days in Period
=81.461/251.371*91
=29.57

2. In Ben Graham's calculation of liquidation value, Makkah Construction & Development Co's accounts receivable are only considered to be worth 75% of book value:

Makkah Construction & Development Co's liquidation value for the quarter that ended in Mar. 2026 is calculated as:

Liquidation Value
=Cash, Cash Equivalents, Marketable Securities-Total Liabilities+(0.75 * Accounts Receivable)+(0.5 * Total Inventories)
=116.386-1490.262+0.75 * 81.461+0.5 * 2.156
=-1,312

* 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 Change In Receivables Related Terms


Makkah Construction & Development Co Change In Receivables Historical Data

* Premium members only.

The historical data trend for Makkah Construction & Development Co's Change In Receivables can be seen below:

* 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 Change In Receivables Chart

Makkah Construction & Development Co Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Dec23 Dec24 Dec25
Change In Receivables
Get a 7-Day Free Trial Premium Member Only Premium Member Only -64.58 0.00 26.96 2.63 -52.20

Makkah Construction & Development Co Quarterly Data
Jan21 Jun21 Sep21 Jan22 Jun22 Sep22 Dec22 Mar23 Jun23 Sep23 Dec23 Mar24 Jun24 Sep24 Dec24 Mar25 Jun25 Sep25 Dec25 Mar26
Change In Receivables Get a 7-Day Free Trial Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only Premium Member Only -13.68 -56.64 -13.90 32.02 -6.02
SAU:4100
96GF Score
Makkah Construction & Development Co SAU:4100
Change In Receivables is just one metric. See GF Score™, valuation, warning signs, and more.
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Makkah Construction & Development Co Change In Receivables Calculation

Change In Accounts Receivable relative to the previous period. It is any increase or decrease in the cash a company is owed by its customers.

Change In Receivables for the trailing twelve months (TTM) ended in Mar. 2026 adds up the quarterly data reported by the company within the most recent 12 months, which was ﷼-45 Mil.

* 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.

Frequently Asked Questions Learn more about Change In Receivables →
What does a Change In Receivables of ﷼-45 Mil mean?
Makkah Construction & Development Co (SAU:4100) has a Change In Receivables of ﷼-45 Mil as of Mar. 2026. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Makkah Construction & Development Co and its competitors.
Is Makkah Construction & Development Co's Change In Receivables too high?
Makkah Construction & Development Co's current Change In Receivables is ﷼-45 Mil. Overall, Makkah Construction & Development Co has a GF Score™ of 96/100 and is considered Significantly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makkah Construction & Development Co's Change In Receivables compare to MAR and HLT?
Makkah Construction & Development Co's Change In Receivables of ﷼-45 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 Change In Receivables for a Travel & Leisure company?
A good Change In Receivables depends on the Travel & Leisure industry context. However, Change In Receivables 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 Change In Receivables mean?
A high Change In Receivables can signal that a stock is expensive relative to its fundamentals. Change in Receivables is the difference between current-period receivables and past-period receivables. View historical data for Makkah Construction & Development Co and its competitors. Makkah Construction & Development Co's current Change In Receivables is ﷼-45 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 ﷼119.85, compared to a current price of ﷼78.45 — trading 34.5% below its estimated fair value. The current Change In Receivables is ﷼-45 Mil. Makkah Construction & Development Co's overall GF Score™ is 96/100 with 3 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Change In Receivables calculated?
Change In Receivables is calculated from a company's financial statements. For Makkah Construction & Development Co (SAU:4100), the current Change In Receivables is ﷼-45 Mil as of Mar. 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 ﷼78.45 is trading 34.5% below its estimated GF Value™ of ﷼119.85. GuruFocus considers Makkah Construction & Development Co to be Significantly Undervalued.

Key valuation signals for SAU:4100:

  • Change In Receivables: ﷼-45 Mil
  • GF Value™: ﷼119.85 vs. price of ﷼78.45 (34.5% below fair value)
  • GF Score™: 96/100 with 3 warning signs

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 Business Description

Address Third Al-Dairi Road, Building 2779, Holy Makkah Al Mukarramah, Al-Shuqayyah District, Mecca, SAU, 24351
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.
96GF Score

Get the complete analysis for SAU:4100

Change In Receivables is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

﷼78.45
Price
﷼119.85
GF Value