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Annotated balance sheet · halal screening

ASML Holding N.V.

The full balance sheet for ASML, 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

ASML Holding N.V. — Q1 2026

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

Assets

Current Assets
Cash & cash equivalents①
$9,161
Marketable securities①
$467
Accounts receivable
$6,793
Inventories
$13,461
Other current assets
$1,823
Total current assets
$31,706
Non-current Assets
Property, plant & equipment, net②tangible
$9,300
Operating lease right-of-use assets②tangible
$0
Long-term marketable securities①
$2,596
Goodwill
$5,274
Intangible assets, net
$612
Other non-current assets
$3,730
Total non-current assets
$21,511
TOTAL ASSETS
$55,242
CHECK ①

Cash + Securities Ratio

under AAOIFI
1.6%
✓ PASS
Threshold≤ 30%Buffer28.4 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
$0
Other current liabilities
$23,320
Deferred revenue
$0
Commercial paper③interest-bearing
$0
Short-term debt③interest-bearing
$0
Total current liabilities
$23,320
Non-current Liabilities
Long-term debt③interest-bearing
$3,110
Other non-current liabilities
$479
Total non-current liabilities
$3,588
TOTAL LIABILITIES
$31,300
CHECK ③

Interest-bearing Debt Ratio

under AAOIFI
0.4%
✓ PASS
Threshold≤ 30%Buffer29.6 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
$38,727
Of which:
Product & services revenue
$38,727
Interest income④non-permissible
$63
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
Halal

Sector check passes: ✓ yes

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