Makkah Construction & Development Co (SAU:4100) Days Payable: 9.88 (As of Mar. 2026) — 78% Below Median


SAU:4100 Makkah Construction & Development Co SAU:4100
91 GF Score
Price ﷼82.95
GF Value ﷼110.95
Valuation Modestly Undervalued
! 6 Warning Signs
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What is Makkah Construction & Development Co Days Payable?

Makkah Construction & Development Co SAU:4100 -2.07% 91 Days Payable is 9.88 as of Mar. 2026, which is 78% below its 10-year median of 44.36. GuruFocus rates SAU:4100 with a GF Score™ of 91/100 and a GF Value™ of ﷼110.95 (Modestly Undervalued). The stock has 6 warning signs investors should review. Among 780 Travel & Leisure companies, Makkah Construction & Development Co ranks worse than 96.54% on this metric.

Makkah Construction & Development Co's average Accounts Payable for the three months ended in Mar. 2026 was ﷼7 Mil. Makkah Construction & Development Co's Cost of Goods Sold for the three months ended in Mar. 2026 was ﷼65 Mil. Hence, Makkah Construction & Development Co's Days Payable for the three months ended in Mar. 2026 was 9.88.

The historical rank and industry rank for Makkah Construction & Development Co's Days Payable or its related term are showing as below:

SAU:4100' s Days Payable Range Over the Past 10 Years
Min: 4   Med: 44.36   Max: 187.87
Current: 5.11

During the past 13 years, Makkah Construction & Development Co's highest Days Payable was 187.87. The lowest was 4.00. And the median was 44.36.

SAU:4100's Days Payable is ranked worse than
96.54% of 780 companies
in the Travel & Leisure industry
Industry Median: 56.525 vs SAU:4100: 5.11

Makkah Construction & Development Co's Days Payable increased from Mar. 2025 (9.12) to Mar. 2026 (9.88). It may suggest that Makkah Construction & Development Co delayed paying its suppliers.


Makkah Construction & Development Co Days Payable Related Terms


Makkah Construction & Development Co Days Payable Historical Data

* Premium members only.

The historical data trend for Makkah Construction & Development Co's Days Payable 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 Days Payable Chart

Makkah Construction & Development Co Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Dec23 Dec24 Dec25
Days Payable
Get a 7-Day Free Trial Premium Member Only Premium Member Only 187.87 0.00 4.33 4.37 4.00

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
Days Payable 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 9.12 3.63 4.01 10.20 9.88

SAU:4100 vs MAR, HLT, H: Days Payable Comparison

For the Lodging subindustry, Makkah Construction & Development Co's Days Payable, along with its competitors' market caps and Days Payable 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 Days Payable vs Travel & Leisure Industry

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

* The bar in red indicates where Makkah Construction & Development Co's Days Payable falls into.


SAU:4100
91GF Score
Makkah Construction & Development Co SAU:4100
Days Payable is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Makkah Construction & Development Co Days Payable Calculation

Days Payable indicates the number of days that the account payable relative to cost of goods sold the company has. An increase of Days Payable may suggest that the company delays paying its suppliers.

Makkah Construction & Development Co's Days Payable for the fiscal year that ended in Dec. 2025 is calculated as

Days Payable (A: Dec. 2025 )
=Average Accounts Payable /Cost of Goods Sold*Days in Period
=( (Accounts Payable (A: Dec. 2024 ) + Accounts Payable (A: Dec. 2025 )) / count ) / Cost of Goods Sold (A: Dec. 2025 )*Days in Period
=( (4.826 + 7.398) / 2 ) / 557.603*365
=6.112 / 557.603*365
=4.00

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

Days Payable (Q: Mar. 2026 )
=Average Accounts Payable / Cost of Goods Sold*Days in Period
=( (Accounts Payable (Q: Dec. 2025 ) + Accounts Payable (Q: Mar. 2026 )) / count ) / Cost of Goods Sold (Q: Mar. 2026 )*Days in Period
=( (7.398 + 6.607) / 2 ) / 64.664*365 / 4
=7.0025 / 64.664*365 / 4
=9.88

* 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 Days Payable →
What does a Days Payable of 9.88 mean?
Makkah Construction & Development Co (SAU:4100) has a Days Payable of 9.88 as of Mar. 2026. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Makkah Construction & Development Co and its competitors. This is 78% below median its historical median of 44.36. Over the past decade, Makkah Construction & Development Co's Days Payable has ranged from 4.00 to 187.87. According to the industry distribution chart, Makkah Construction & Development Co ranks #753 out of 780 companies in the Travel & Leisure industry, placing it in the top 96.5%.
Is Makkah Construction & Development Co's Days Payable too high?
Makkah Construction & Development Co's current Days Payable of 9.88 is 78% below median its 10-year median of 44.36. Over the past 10 years, this metric has ranged from a low of 4.00 to a high of 187.87. The Travel & Leisure industry median Days Payable is 56.53. Makkah Construction & Development Co's value of 9.88 is 82.5% below this industry median. Based on the distribution chart, Makkah Construction & Development Co ranks #753 out of 780 companies in the Travel & Leisure industry, which is in the bottom quartile relative to peers. Overall, Makkah Construction & Development Co has a GF Score™ of 91/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makkah Construction & Development Co's Days Payable compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Makkah Construction & Development Co ranks #753 out of 780 companies for Days Payable. This places Makkah Construction & Development Co in the lower half of its industry. The industry median Days Payable is 56.53. Makkah Construction & Development Co's value of 9.88 is 82.5% below this benchmark. Historically, Makkah Construction & Development Co's own Days Payable has ranged from 4.00 to 187.87 over the past decade. While the company's 10-year median is 44.36 vs. the industry median of 56.53, Makkah Construction & Development Co has consistently been below the industry average. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good Days Payable for a Travel & Leisure company?
The median Days Payable among Travel & Leisure companies is 56.53, based on 780 companies in the industry. Companies in the top quartile (top 25%) have a Days Payable significantly above this median, while those in the bottom quartile fall well below. However, Days Payable should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Makkah Construction & Development Co's current Days Payable of 9.88 is 82.5% below the industry median. Use the industry distribution chart on this page to see where any company falls relative to its peers.
What does a high Days Payable mean?
A high Days Payable can signal that a stock is expensive relative to its fundamentals. Days payable represents the average amount of days a company waits to pay its invoices from suppliers. View historical data on Makkah Construction & Development Co and its competitors. For the Travel & Leisure industry, the median Days Payable is 56.53 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Makkah Construction & Development Co's current Days Payable is 9.88, which is 78% below median its own 10-year median of 44.36. 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 ﷼110.95, compared to a current price of ﷼82.95 — trading 25.2% below its estimated fair value. The current Days Payable is 9.88, which is 78% below median its 10-year median of 44.36 and 82.5% below the Travel & Leisure industry median of 56.53. Makkah Construction & Development Co's overall GF Score™ is 91/100 with 6 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is Days Payable calculated?
Days Payable is calculated from a company's financial statements. For Makkah Construction & Development Co (SAU:4100), the current Days Payable is 9.88 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 ﷼82.95 is trading 25.2% below its estimated GF Value™ of ﷼110.95. GuruFocus considers Makkah Construction & Development Co to be Modestly Undervalued.

Key valuation signals for SAU:4100:

  • Days Payable: 9.88 (78% below median its 10-year median of 44.36)
  • GF Value™: ﷼110.95 vs. price of ﷼82.95 (25.2% below fair value)
  • GF Score™: 91/100 with 6 warning signs
  • Industry Position: 82.5% below the Travel & Leisure median (#753 of 780)

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.
91GF Score

Get the complete analysis for SAU:4100

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

﷼82.95
Price
﷼110.95
GF Value