Annotated balance sheet · halal screening

Amcor plc

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

Showing under

Annotated balance sheet · halal screening

Amcor plc — Q1 2026

Source: SEC Form 10-Q filed 2026-03-05 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$1,587

Marketable securities①

Accounts receivable

$3,513

Inventories

$3,362

Other current assets

$1,366

Total current assets

$9,828

Non-current Assets

Property, plant & equipment, net②tangible

$8,447

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

$11,955

Intangible assets, net

$6,684

Other non-current assets

$402

Total non-current assets

$27,488

TOTAL ASSETS

$37,582

CHECK ①

Cash + Securities Ratio

under AAOIFI

8.2%

✓ PASS

Threshold≤ 30%Buffer21.8 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

$2,989

Other current liabilities

$2,582

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$653

Total current liabilities

$6,224

Non-current Liabilities

Long-term debt③interest-bearing

$15,200

Other non-current liabilities

$1,015

Total non-current liabilities

$16,215

TOTAL LIABILITIES

$25,920

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

82.4%

✗ FAIL

Threshold≤ 30%Shortfall52.4 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →91%

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

$22,190

Of which:

Product & services revenue

$22,190

Interest income④non-permissible

$49

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.2%

✓ PASS

Threshold≤ 5%Buffer4.8 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

Borderline

Sector check passes: ✓ yes

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

Back to AMCR verdict