Makkah Construction & Development Co (SAU:4100) Cyclically Adjusted Book per Share: ﷼32.93 (As of Mar. 2026)


SAU:4100 Makkah Construction & Development Co SAU:4100
92 GF Score
Price ﷼86.10
GF Value ﷼111.00
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Makkah Construction & Development Co Cyclically Adjusted Book per Share?

Makkah Construction & Development Co SAU:4100 -0.46% 92 Cyclically Adjusted Book per Share is ﷼32.93 as of Mar. 2026. GuruFocus rates SAU:4100 with a GF Score™ of 92/100 and a GF Value™ of ﷼111.00 (Modestly Undervalued). The stock has 6 warning signs investors should review.

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

Makkah Construction & Development Co's adjusted book value per share for the three months ended in Mar. 2026 was ﷼20.430. Add all the adjusted book value per share for the past 10 years together and divide the count will get our Cyclically Adjusted Book per Share, which is ﷼32.93 for the trailing ten years ended in Mar. 2026.

During the past 12 months, Makkah Construction & Development Co's average Cyclically Adjusted Book Growth Rate was -7.00% per year. During the past 3 years, the average Cyclically Adjusted Book Growth Rate was -1.00% per year. During the past 5 years, the average Cyclically Adjusted Book Growth Rate was 1.50% per year. Please click Growth Rate Calculation Example (GuruFocus) to see how GuruFocus calculates Wal-Mart Stores Inc (WMT)'s revenue growth rate. You can apply the same method to get the Cyclically Adjusted Book Growth Rate using Cyclically Adjusted Book per Share data.

During the past 13 years, the highest 3-Year average Cyclically Adjusted Book Growth Rate of Makkah Construction & Development Co was 3.60% per year. The lowest was -1.00% per year. And the median was 3.10% per year.

As of today (2026-07-04), Makkah Construction & Development Co's current stock price is ﷼86.10. Makkah Construction & Development Co's Cyclically Adjusted Book per Share for the quarter that ended in Mar. 2026 was ﷼32.93. Makkah Construction & Development Co's Cyclically Adjusted PB Ratio of today is 2.61.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Makkah Construction & Development Co was 3.14. The lowest was 1.41. And the median was 1.78.


Makkah Construction & Development Co  (SAU:4100) Cyclically Adjusted Book per Share Explanation

If a company grows much fast than inflation, Cyclically Adjusted Book per Share may underestimate the company's equity. Cyclically Adjusted PB Ratio can seem to be too high even the actual PB Ratio is low.

For the Cyclically Adjusted PB Ratio, the book value of the past 10 years are inflation-adjusted and averaged. The result is used for P/B calculation. Since it looks at the average over the last 10 years, the Cyclically Adjusted PB Ratio is also called CAPB Ratio.

The Shiller PE Ratio was first used by professor Robert Shiller. He uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings per share of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted book value per share of a company over the past 10 years.

Makkah Construction & Development Co's Cyclically Adjusted PB Ratio of today is calculated as

Cyclically Adjusted PB Ratio=Share Price/Cyclically Adjusted Book per Share
=86.10/32.93
=2.61

* 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.

During the past 13 years, the highest Cyclically Adjusted PB Ratio of Makkah Construction & Development Co was 3.14. The lowest was 1.41. And the median was 1.78.


Be Aware

Cyclically Adjusted PB Ratio works better for cyclical companies. It gives you a better idea on the company's real book value.


Makkah Construction & Development Co Cyclically Adjusted Book per Share Related Terms


Makkah Construction & Development Co Cyclically Adjusted Book per Share Historical Data

* Premium members only.

The historical data trend for Makkah Construction & Development Co's Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share Chart

Makkah Construction & Development Co Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Dec23 Dec24 Dec25
Cyclically Adjusted Book per Share
Get a 7-Day Free Trial Premium Member Only Premium Member Only 32.43 34.47 35.84 35.58 33.44

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
Cyclically Adjusted Book per Share 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 35.42 35.04 34.56 33.44 32.93

SAU:4100 vs MAR, HLT, H: Cyclically Adjusted Book per Share Comparison

For the Lodging subindustry, Makkah Construction & Development Co's Cyclically Adjusted PB Ratio, along with its competitors' market caps and Cyclically Adjusted PB Ratio data, can be viewed below:

* Competitive companies are chosen from companies within the same industry, with headquarter located in same country, with closest market capitalization; x-axis shows the market cap, and y-axis shows the term value; the bigger the dot, the larger the market cap. Note that "N/A" values will not show up in the chart.


Makkah Construction & Development Co Cyclically Adjusted PB Ratio vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Makkah Construction & Development Co's Cyclically Adjusted PB Ratio distribution charts can be found below:

* The bar in red indicates where Makkah Construction & Development Co's Cyclically Adjusted PB Ratio falls into.


SAU:4100
92GF Score
Makkah Construction & Development Co SAU:4100
Cyclically Adjusted Book per Share is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Makkah Construction & Development Co Cyclically Adjusted Book per Share Calculation

E10 is a concept invented by Prof. Robert Shiller, who uses E10 for his Shiller PE Ratio calculation. E10 is the average of the inflation adjusted earnings of a company over the past 10 years. The similar calculation is applied by GuruFocus to calculate the Cyclically Adjusted Book per Share and the Cyclically Adjusted PB Ratio. The Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years.

What is Cyclically Adjusted Book per Share? How do we calculate Cyclically Adjusted Book per Share?

Cyclically Adjusted Book per Share is the average of the inflation adjusted Book Value per Share of a company over the past 10 years. Let's use an example to explain.

If we want to calculate the Cyclically Adjusted Book per Share of Wal-Mart (WMT) for Dec. 31, 2010, we need to have the inflation data and the book value per share from 2001 through 2010.

We adjusted the 2001 book value per share data with the total inflation from 2001 through 2010 to the equivalent book value in 2010. If the total inflation from 2001 to 2010 is 40%, and Wal-Mart's book value is $1 a share in 2001, then the 2001's equivalent book value in 2010 is $1.4 a share. If Wal-Mart's book value is $1 again in 2002, and the total inflation from 2002 through 2010 is 35%, then the equivalent 2002 book value in 2010 is $1.35. So on and so forth, you get the equivalent book value per share of past 10 years. Then you add them together and divided the sum by the count to get Cyclically Adjusted Book per Share.

Please note that we use the CPI data of the country/region where the company is headquartered. If the CPI data for that country/region is not available, then we will use the CPI data of the United States as default.

For example, Makkah Construction & Development Co's adjusted Book Value per Share data for the three months ended in Mar. 2026 was:

Adj_Book= Book Value per Share /CPI of Mar. 2026 (Change)*Current CPI (Mar. 2026)
=20.43/330.2130*330.2130
=20.430

Current CPI (Mar. 2026) = 330.2130.

Makkah Construction & Development Co Quarterly Data

Book Value per Share CPI Adj_Book
201510 44.392 237.838 61.634
201601 32.616 236.916 45.460
201604 40.844 239.261 56.370
201607 39.925 240.628 54.789
201610 39.071 241.729 53.373
201701 43.400 242.839 59.015
201704 42.517 244.524 57.416
201707 41.921 244.786 56.551
201710 39.449 246.663 52.811
201801 38.141 247.867 50.812
201804 32.746 250.546 43.158
201807 29.254 252.006 38.333
201810 27.362 252.885 35.729
201901 25.105 251.712 32.934
201904 24.838 255.548 32.095
201907 22.080 256.571 28.417
201910 21.246 257.346 27.262
202001 22.320 257.971 28.570
202004 19.571 256.389 25.206
202007 18.854 259.101 24.029
202101 21.486 261.582 27.123
202106 24.252 271.696 29.475
202109 23.277 274.310 28.021
202201 16.800 281.148 19.732
202206 21.525 296.311 23.988
202209 18.479 296.808 20.559
202212 16.800 296.797 18.691
202303 18.737 301.836 20.499
202306 21.361 305.109 23.119
202309 20.574 307.789 22.073
202312 20.458 306.746 22.023
202403 23.338 312.332 24.674
202406 21.176 314.175 22.257
202409 22.063 315.301 23.106
202412 20.272 315.605 21.210
202503 24.064 319.799 24.848
202506 20.350 322.561 20.833
202509 20.494 324.800 20.836
202512 19.202 324.054 19.567
202603 20.430 330.213 20.430

Add all the adjusted book value per share together and divide the count will get our Cyclically Adjusted Book per Share.

What does a Cyclically Adjusted Book per Share of ﷼32.93 mean?
Makkah Construction & Development Co (SAU:4100) has a Cyclically Adjusted Book per Share of ﷼32.93 as of Mar. 2026. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Makkah Construction & Development Co and its competitors.
Is Makkah Construction & Development Co's Cyclically Adjusted Book per Share too high?
Makkah Construction & Development Co's current Cyclically Adjusted Book per Share is ﷼32.93. Overall, Makkah Construction & Development Co has a GF Score™ of 92/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makkah Construction & Development Co's Cyclically Adjusted Book per Share compare to MAR and HLT?
Makkah Construction & Development Co's Cyclically Adjusted Book per Share of ﷼32.93 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 Cyclically Adjusted Book per Share for a Travel & Leisure company?
A good Cyclically Adjusted Book per Share depends on the Travel & Leisure industry context. However, Cyclically Adjusted Book per Share 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 Cyclically Adjusted Book per Share mean?
A high Cyclically Adjusted Book per Share can signal that a stock is expensive relative to its fundamentals. Cyclically adjusted book value per share represents the company's inflation-adjusted book value per share over a 10-year period. View historical data on Makkah Construction & Development Co and its competitors. Makkah Construction & Development Co's current Cyclically Adjusted Book per Share is ﷼32.93. 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 Modestly Undervalued. The stock's GF Value™ is ﷼111.00, compared to a current price of ﷼86.10 — trading 22.4% below its estimated fair value. The current Cyclically Adjusted Book per Share is ﷼32.93. Makkah Construction & Development Co's overall GF Score™ is 92/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Cyclically Adjusted Book per Share calculated?
Cyclically Adjusted Book per Share is calculated from a company's financial statements. For Makkah Construction & Development Co (SAU:4100), the current Cyclically Adjusted Book per Share is ﷼32.93 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 ﷼86.10 is trading 22.4% below its estimated GF Value™ of ﷼111.00. GuruFocus considers Makkah Construction & Development Co to be Modestly Undervalued.

Key valuation signals for SAU:4100:

  • Cyclically Adjusted Book per Share: ﷼32.93
  • GF Value™: ﷼111.00 vs. price of ﷼86.10 (22.4% below fair value)
  • GF Score™: 92/100 with 6 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.
92GF Score

Get the complete analysis for SAU:4100

Cyclically Adjusted Book per Share is just one metric. See GF Value™, 30-year financials, guru trades, warning signs, and more.

﷼86.10
Price
﷼111.00
GF Value