Annotated balance sheet · halal screening

Airbnb, Inc.

The full balance sheet for ABNB, with the line items that feed each halal check marked and explained inline. Read it like a financial report that grades itself.

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Annotated balance sheet · halal screening

Airbnb, Inc. — Q1 2026

Source: SEC Form 10-Q filed 2026-03-31 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$7,097

Marketable securities①

$4,968

Accounts receivable

$191

Inventories

Other current assets

$11,345

Total current assets

$23,601

Non-current Assets

Property, plant & equipment, net②tangible

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$52

Goodwill

Intangible assets, net

$767

Other non-current assets

$467

Total non-current assets

$1,286

TOTAL ASSETS

$26,828

CHECK ①

Cash + Securities Ratio

under AAOIFI

15.3%

✓ PASS

Threshold≤ 30%Buffer14.7 percentage points to spare

Breach risk

Comfortable

0%← Pass zone | Fail zone →45%

Caps how much of a company's value can be held in interest-bearing financial assets — too much suggests the business is more about earning interest than producing real goods/services.

SourceAAOIFI Shariah Standard No. 21 (Financial Papers — Shares and Bonds), §3.5.1

Liabilities

Current Liabilities

Accounts payable

$180

Other current liabilities

$11,445

Deferred revenue

$2,733

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$59

Total current liabilities

$14,417

Non-current Liabilities

Long-term debt③interest-bearing

$2,475

Other non-current liabilities

$353

Total non-current liabilities

$2,828

TOTAL LIABILITIES

$19,192

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

3.2%

✓ PASS

Threshold≤ 30%Buffer26.8 percentage points to spare

Breach risk

Comfortable

0%← Pass zone | Fail zone →45%

Caps how much of a company's value comes from interest-bearing loans. Companies that rely heavily on riba (interest-based debt) fail this check even if their business itself is permissible.

SourceAAOIFI Shariah Standard No. 21 (Financial Papers — Shares and Bonds), §3.4.2

Income Statement Excerpt (trailing 12 months)

Total revenue

$12,647

Of which:

Product & services revenue

$12,647

Interest income④non-permissible

$687

CHECK ④

Non-permissible Income Ratio

under AAOIFI

5.4%

✗ FAIL

Threshold≤ 5%Shortfall0.4 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →8%

Caps what fraction of company revenue can come from non-permissible sources. If your stock passes but interest income is high, you'd 'purify' your share of that income through charity.

SourceAAOIFI Shariah Standard No. 21 (Financial Papers — Shares and Bonds), §3.6

Final verdict — under AAOIFI Standard

Borderline

Sector check passes: ✓ yes

Want to verify against the primary document? Open full SEC filing

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