Annotated balance sheet · halal screening

Accenture plc

The full balance sheet for ACN, 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

Accenture plc — Q2 2026

Source: SEC Form 10-Q filed 2026-05-31 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$10,165

Marketable securities①

Accounts receivable

$16,036

Inventories

Other current assets

$2,731

Total current assets

$28,938

Non-current Assets

Property, plant & equipment, net②tangible

$4,594

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$925

Goodwill

$25,323

Intangible assets, net

$2,499

Other non-current assets

$2,960

Total non-current assets

$36,301

TOTAL ASSETS

$68,807

CHECK ①

Cash + Securities Ratio

under AAOIFI

13.7%

✓ PASS

Threshold≤ 30%Buffer16.3 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

$3,177

Other current liabilities

$-0

Deferred revenue

$6,529

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$113

Total current liabilities

$9,819

Non-current Liabilities

Long-term debt③interest-bearing

$5,029

Other non-current liabilities

$5,069

Total non-current liabilities

$10,098

TOTAL LIABILITIES

$35,793

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

6.4%

✓ PASS

Threshold≤ 30%Buffer23.6 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

$73,101

Of which:

Product & services revenue

$73,101

Interest income④non-permissible

$365

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.5%

✓ PASS

Threshold≤ 5%Buffer4.5 percentage points to spare

Breach risk

Comfortable

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

Halal

Sector check passes: ✓ yes

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

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