Makkah Construction & Development Co (SAU:4100) ROE %: 16.37% (As of Mar. 2026) — 310% Above Median


SAU:4100 Makkah Construction & Development Co SAU:4100
89 GF Score
Price ﷼86.65
GF Value ﷼110.87
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Makkah Construction & Development Co ROE %?

Makkah Construction & Development Co SAU:4100 -4.25% 89 ROE % is 16.37% as of Mar. 2026, which is 310% above its 10-year median of 3.99. GuruFocus rates SAU:4100 with a GF Score™ of 89/100 and a GF Value™ of ﷼110.87 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 824 Travel & Leisure companies, Makkah Construction & Development Co ranks better than 68.2% on this metric.

ROE % is calculated as Net Income divided by its average Total Stockholders Equity over a certain period of time. Makkah Construction & Development Co's annualized net income for the quarter that ended in Mar. 2026 was ﷼649 Mil. Makkah Construction & Development Co's average Total Stockholders Equity over the quarter that ended in Mar. 2026 was ﷼3,963 Mil. Therefore, Makkah Construction & Development Co's annualized ROE % for the quarter that ended in Mar. 2026 was 16.37%.

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

SAU:4100' s ROE % Range Over the Past 10 Years
Min: -1.24   Med: 3.99   Max: 12.01
Current: 11.63

During the past 13 years, Makkah Construction & Development Co's highest ROE % was 12.01%. The lowest was -1.24%. And the median was 3.99%.

SAU:4100's ROE % is ranked better than
68.2% of 824 companies
in the Travel & Leisure industry
Industry Median: 5.485 vs SAU:4100: 11.63

Makkah Construction & Development Co  (SAU:4100) ROE % Explanation

ROE % measures the rate of return on the ownership interest (shareholder's equity) of the common stock owners. It measures a firm's efficiency at generating profits from every unit of shareholders' equity (also known as net assets or assets minus liabilities). ROE % shows how well a company uses investment funds to generate earnings growth. ROE %s between 15% and 20% are considered desirable.

The factors that affect a company's ROE % can be illustrated with the three-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=648.824/3963.2225
=(Net Income / Revenue )*(Revenue / Total Assets)*(Total Assets / Total Stockholders Equity)
=(648.824 / 1005.484)*(1005.484 / 4950.695)*(4950.695 / 3963.2225)
=Net Margin %*Asset Turnover*Equity Multiplier
=64.53 %*0.2031*1.2492
=ROA %*Equity Multiplier
=13.11 %*1.2492
=16.37 %

With this breakdown, it is clear that if a company grows its Net Profit Margin, its Asset Turnover, or its Leverage, it can grow its ROE %.

The factors that affect a company's ROE % can also be illustrated with the five-step DuPont Analysis:

ROE %(Q: Mar. 2026 )
=Net Income/Total Stockholders Equity
=648.824/3963.2225
=(Net Income / Pre-Tax Income) * (Pre-Tax Income / Operating Income) * (Operating Income / Revenue) * (Revenue / Total Assets) * (Total Assets / Total Stockholders Equity)
= (648.824 / 665.46) * (665.46 / 627.696) * (627.696 / 1005.484) * (1005.484 / 4950.695) * (4950.695 / 3963.2225)
= Tax Burden * Interest Burden * Operating Margin % * Asset Turnover * Equity Multiplier
= 0.975 * 1.0602 * 62.43 % * 0.2031 * 1.2492
=16.37 %

Note: The net income data used here is four times the quarterly (Mar. 2026) net income data. The Revenue data used here is four times the quarterly (Mar. 2026) revenue data. The same rule applies to Pre-Tax Income and Operating Income.
* In the five-step DuPont Analysis, Operating Income is only available for non-financial companies. Thus, for Insurance companies, we use EBIT as a substitution of Operating Income. For Banks, both Operating Income and EBIT is unavailable. Thus we combined Interest Burden and Operating Margin % into Pretax Margin %, and the DuPont Analysis is divided into four components instead.

* 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 Income is used.

Because a company can increase its ROE % by having more financial leverage, it is important to watch the equity multiplier when investing in high ROE % companies. Like ROA %, ROE % is calculated with only 12 months data. Fluctuations in company's earnings or business cycles can affect the ratio drastically. It is important to look at the ratio from a long term perspective.

Asset light businesses require very few assets to generate very high earnings. Their ROE %s can be extremely high.


Makkah Construction & Development Co ROE % Related Terms


Makkah Construction & Development Co ROE % Historical Data

* Premium members only.

The historical data trend for Makkah Construction & Development Co's ROE % 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 ROE % Chart

Makkah Construction & Development Co Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Dec23 Dec24 Dec25
ROE %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 0.40 2.71 8.97 10.09 12.01

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
ROE % 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 13.55 12.99 8.36 9.51 16.37

SAU:4100 vs MAR, HLT, H: ROE % Comparison

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

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

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


SAU:4100
89GF Score
Makkah Construction & Development Co SAU:4100
ROE % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Makkah Construction & Development Co ROE % Calculation

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

ROE %=Net Income (A: Dec. 2025 )/( (Total Stockholders Equity (A: Dec. 2024 )+Total Stockholders Equity (A: Dec. 2025 ))/ count )
=474.117/( (4054.402+3840.49)/ 2 )
=474.117/3947.446
=12.01 %

Makkah Construction & Development Co's annualized ROE % for the quarter that ended in Mar. 2026 is calculated as

ROE %=Net Income (Q: Mar. 2026 )/( (Total Stockholders Equity (Q: Dec. 2025 )+Total Stockholders Equity (Q: Mar. 2026 ))/ count )
=648.824/( (3840.49+4085.955)/ 2 )
=648.824/3963.2225
=16.37 %

* 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.

In the calculation of annual ROE %, the net income of the last fiscal year and the average total shareholder equity over the fiscal year are used. In calculating the quarterly data, the net income data used here is four times the quarterly (Mar. 2026) net income data. ROE % is displayed in the 30-year financial page.

Frequently Asked Questions Learn more about ROE % →
What does a ROE % of 16.37% mean?
Makkah Construction & Development Co (SAU:4100) has a ROE % of 16.37% as of Mar. 2026. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Makkah Construction & Development Co and its competitors. This is 310% above median its historical median of 3.99. According to the industry distribution chart, Makkah Construction & Development Co ranks #262 out of 824 companies in the Travel & Leisure industry, placing it in the top 31.8%.
Is Makkah Construction & Development Co's ROE % too high?
Makkah Construction & Development Co's current ROE % of 16.37% is 310% above median its 10-year median of 3.99. The Travel & Leisure industry median ROE % is 5.49. Makkah Construction & Development Co's value of 16.37% is 198.5% above this industry median. Based on the distribution chart, Makkah Construction & Development Co ranks #262 out of 824 companies in the Travel & Leisure industry, which is above the industry midpoint. Overall, Makkah Construction & Development Co has a GF Score™ of 89/100 and is considered Modestly Undervalued, reflecting its overall financial health beyond just this single metric.
How does Makkah Construction & Development Co's ROE % compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Makkah Construction & Development Co ranks #262 out of 824 companies for ROE %. This puts Makkah Construction & Development Co in the upper half of its industry. The industry median ROE % is 5.49. Makkah Construction & Development Co's value of 16.37% is 198.5% above this benchmark. While the company's 10-year median is 3.99 vs. the industry median of 5.49, Makkah Construction & Development Co has consistently been above 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 ROE % for a Travel & Leisure company?
The median ROE % among Travel & Leisure companies is 5.49, based on 824 companies in the industry. Companies in the top quartile (top 25%) have a ROE % significantly above this median, while those in the bottom quartile fall well below. However, ROE % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Makkah Construction & Development Co's current ROE % of 16.37% is 198.5% above 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 ROE % mean?
A high ROE % can signal that a stock is expensive relative to its fundamentals. Return on equity is the ratio of current-period net income to average two-period total equity. View historical data on Makkah Construction & Development Co and its competitors. For the Travel & Leisure industry, the median ROE % is 5.49 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Makkah Construction & Development Co's current ROE % is 16.37%, which is 310% above median its own 10-year median of 3.99. 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 ﷼110.87, compared to a current price of ﷼86.65 — trading 21.8% below its estimated fair value. The current ROE % is 16.37%, which is 310% above median its 10-year median of 3.99 and 198.5% above the Travel & Leisure industry median of 5.49. Makkah Construction & Development Co's overall GF Score™ is 89/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is ROE % calculated?
ROE % is calculated from a company's financial statements. For Makkah Construction & Development Co (SAU:4100), the current ROE % is 16.37% 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 ﷼86.65 is trading 21.8% below its estimated GF Value™ of ﷼110.87. GuruFocus considers Makkah Construction & Development Co to be Modestly Undervalued.

Key valuation signals for SAU:4100:

  • ROE %: 16.37% (310% above median its 10-year median of 3.99)
  • GF Value™: ﷼110.87 vs. price of ﷼86.65 (21.8% below fair value)
  • GF Score™: 89/100 with 4 warning signs
  • Industry Position: 198.5% above the Travel & Leisure median (#262 of 824)

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.
89GF Score

Get the complete analysis for SAU:4100

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

﷼86.65
Price
﷼110.87
GF Value