Makkah Construction & Development Co (SAU:4100) 3-Year ROIIC % : 44.17% (As of Dec. 2025)

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SAU:4100 Makkah Construction & Development Co SAU:4100
92 GF Score
Price ﷼85.30
GF Value ﷼111.20
Valuation Modestly Undervalued
! 4 Warning Signs
View Full Analysis

What is Makkah Construction & Development Co 3-Year ROIIC %?

Makkah Construction & Development Co SAU:4100 +0.71% 92 3-Year ROIIC % is 44.17 as of Dec. 2025. GuruFocus rates SAU:4100 with a GF Score™ of 92/100 and a GF Value™ of ﷼111.20 (Modestly Undervalued). The stock has 4 warning signs investors should review. Among 791 Travel & Leisure companies, Makkah Construction & Development Co ranks better than 81.42% on this metric.

3-Year Return on Invested Incremental Capital (3-Year ROIIC %) measures the change in earnings as a percentage of change in investment over 3-year. Makkah Construction & Development Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 was 44.17%. High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

The industry rank for Makkah Construction & Development Co's 3-Year ROIIC % or its related term are showing as below:

SAU:4100's 3-Year ROIIC % is ranked better than
81.42% of 791 companies
in the Travel & Leisure industry
Industry Median: 4 vs SAU:4100: 44.17

Makkah Construction & Development Co  (SAU:4100) 3-Year ROIIC % Explanation

Return on Incremental Invested Capital (ROIIC) is an extension of Return on Investment Capital (ROIC). ROIC % tells investors how efficiently that profitability is earned per dollar of company capital. ROIIC narrows the focus even further and shows how profitable each additional unit of capital investment could be. ROIIC % is a more powerful metric than ROIC because it measures how much money the company can generate going forward on future capital investments.

High ROIIC is generally an indication that your business is capital efficient or has a higher operating leverage.

Be Aware

It's important to keep in mind that when tracking ROIIC, the metric is better suited to forecasting the trend of future returns rather than measuring current return on investment.


Makkah Construction & Development Co 3-Year ROIIC % Related Terms


Makkah Construction & Development Co 3-Year ROIIC % Historical Data

* Premium members only.

The historical data trend for Makkah Construction & Development Co's 3-Year ROIIC % 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 3-Year ROIIC % Chart

Makkah Construction & Development Co Annual Data
Trend Jan16 Jan17 Jan18 Jan19 Jan20 Jan21 Jan22 Dec23 Dec24 Dec25
3-Year ROIIC %
Get a 7-Day Free Trial Premium Member Only Premium Member Only 7.65 11.38 -76.86 -101.45 44.17

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
3-Year ROIIC % 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 0.00 0.00 0.00 44.17 0.00

SAU:4100 vs MAR, HLT, H: 3-Year ROIIC % Comparison

For the Lodging subindustry, Makkah Construction & Development Co's 3-Year ROIIC %, along with its competitors' market caps and 3-Year ROIIC % 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 3-Year ROIIC % vs Travel & Leisure Industry

For the Travel & Leisure industry and Consumer Cyclical sector, Makkah Construction & Development Co's 3-Year ROIIC % distribution charts can be found below:

* The bar in red indicates where Makkah Construction & Development Co's 3-Year ROIIC % falls into.


SAU:4100
92GF Score
Makkah Construction & Development Co SAU:4100
3-Year ROIIC % is just one metric. See GF Score™, valuation, warning signs, and more.
View Full Analysis

Makkah Construction & Development Co 3-Year ROIIC % Calculation

Makkah Construction & Development Co's 3-Year ROIIC % for the quarter that ended in Dec. 2025 is calculated as:

3-Year ROIIC %=3-Year Incremental Net Operating Profit After Taxes (NOPAT)**/3-Year Incremental Invested Capital**
=( 418.01104 (Dec. 2025) - 104.5863018 (Jan. 2022) )/( 4246.161 (Dec. 2025) - 3536.569 (Jan. 2022) )
=313.4247382/709.592
=44.17%***

* 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.

** Annual data of NOPAT and Invested Capital was used to calculate 3-Year ROIIC %.
*** Please be aware that the ROIIC (Return on Invested Capital) calculations are based on company-level data using the primary share class. The calculated data provided is for demonstration purposes and may slightly differ from the results displayed in the title due to potential variations caused by currency exchange rate differences throughout the year.

Frequently Asked Questions Learn more about 3-Year ROIIC % →
What does a 3-Year ROIIC % of 44.17 mean?
Makkah Construction & Development Co (SAU:4100) has a 3-Year ROIIC % of 44.17 as of Dec. 2025. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Makkah Construction & Development Co and its competitors. According to the industry distribution chart, Makkah Construction & Development Co ranks #147 out of 791 companies in the Travel & Leisure industry, placing it in the top 18.6%.
Is Makkah Construction & Development Co's 3-Year ROIIC % too high?
Makkah Construction & Development Co's current 3-Year ROIIC % is 44.17. The Travel & Leisure industry median 3-Year ROIIC % is 4.00. Makkah Construction & Development Co's value of 44.17 is 1004.3% above this industry median. Based on the distribution chart, Makkah Construction & Development Co ranks #147 out of 791 companies in the Travel & Leisure industry, which is in the top quartile — a strong position relative to peers. 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 3-Year ROIIC % compare to MAR and HLT?
According to the Travel & Leisure industry distribution chart, Makkah Construction & Development Co ranks #147 out of 791 companies for 3-Year ROIIC %. This places Makkah Construction & Development Co in the top 19% of its industry — outperforming the majority of peers. The industry median 3-Year ROIIC % is 4.00. Makkah Construction & Development Co's value of 44.17 is 1004.3% above this benchmark. See the competitive comparison table and distribution chart on this page for a detailed peer-by-peer breakdown.
What is a good 3-Year ROIIC % for a Travel & Leisure company?
The median 3-Year ROIIC % among Travel & Leisure companies is 4.00, based on 791 companies in the industry. Companies in the top quartile (top 25%) have a 3-Year ROIIC % significantly above this median, while those in the bottom quartile fall well below. However, 3-Year ROIIC % should not be evaluated in isolation — investors should consider it alongside profitability, growth, and financial strength metrics. Makkah Construction & Development Co's current 3-Year ROIIC % of 44.17 is 1004.3% 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 3-Year ROIIC % mean?
A high 3-Year ROIIC % can signal that a stock is expensive relative to its fundamentals. 3-Year ROIIC % measures the change in earnings as a percentage of change in investment over 3-year. View historical data on Makkah Construction & Development Co and its competitors. For the Travel & Leisure industry, the median 3-Year ROIIC % is 4.00 — values significantly above this may indicate overvaluation, while values below may suggest a bargain or underlying issues. Makkah Construction & Development Co's current 3-Year ROIIC % is 44.17. 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 ﷼111.20, compared to a current price of ﷼85.30 — trading 23.3% below its estimated fair value. The current 3-Year ROIIC % is 44.17 and 1004.3% above the Travel & Leisure industry median of 4.00. Makkah Construction & Development Co's overall GF Score™ is 92/100 with 4 warning signs to review. Investors should evaluate multiple metrics — including profitability, growth, and financial strength — before making a decision.
How is 3-Year ROIIC % calculated?
3-Year ROIIC % is calculated from a company's financial statements. For Makkah Construction & Development Co (SAU:4100), the current 3-Year ROIIC % is 44.17 as of Dec. 2025. 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 ﷼85.30 is trading 23.3% below its estimated GF Value™ of ﷼111.20. GuruFocus considers Makkah Construction & Development Co to be Modestly Undervalued.

Key valuation signals for SAU:4100:

  • 3-Year ROIIC %: 44.17
  • GF Value™: ﷼111.20 vs. price of ﷼85.30 (23.3% below fair value)
  • GF Score™: 92/100 with 4 warning signs
  • Industry Position: 1004.3% above the Travel & Leisure median (#147 of 791)

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

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

﷼85.30
Price
﷼111.20
GF Value