Chemins de fer de Paris à Lyon et à la Méditerranée | Chantiers de l'Atlantique | Forges-les-Eaux | Forges de Syam | Forges et Chantiers de la Gironde | Compagnie des forges et acieries de la marine et d'Homecourt | Ateliers et Chantiers de la Loire |
The Forges et Chantiers de la Méditerranée (FCM), located at Toulon, had some previous experience with tank production as it had constructed the ten giant Char 2C tanks in 1921 and had been involved in the development of the Char B1.
Admiral Makarov was built by Forges et Chantiers de la Méditerranée in La Seyne-sur-Mer, France.
The rebuilding was slowed by material shortages and she wasn't taken into hand by the shipyard Forges et Chantiers de la Mediterranée at La Seyne-sur-Mer until late February 1942.