Annotated balance sheet · halal screening

Brown-Forman Corporation

The full balance sheet for BF-B, 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

Brown-Forman Corporation — Q2 2026

Source: SEC Form 10-Q filed 2026-04-30 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$308

Marketable securities①

Accounts receivable

$832

Inventories

$2,543

Other current assets

$308

Total current assets

$3,991

Non-current Assets

Property, plant & equipment, net②tangible

$1,116

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

$1,522

Intangible assets, net

$943

Other non-current assets

$287

Total non-current assets

$3,868

TOTAL ASSETS

$7,894

CHECK ①

Cash + Securities Ratio

under AAOIFI

2.5%

✓ PASS

Threshold≤ 30%Buffer27.5 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

$795

Other current liabilities

$351

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$68

Total current liabilities

$1,214

Non-current Liabilities

Long-term debt③interest-bearing

$2,083

Other non-current liabilities

$352

Total non-current liabilities

$2,435

TOTAL LIABILITIES

$3,874

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

17.6%

✓ PASS

Threshold≤ 30%Buffer12.4 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

$3,928

Of which:

Product & services revenue

$3,928

Interest income④non-permissible

$11

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.3%

✓ PASS

Threshold≤ 5%Buffer4.7 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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