Annotated balance sheet · halal screening

BP p.l.c.

The full balance sheet for BP.L, 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

BP p.l.c. — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$35,691

Marketable securities①

$70

Accounts receivable

$35,979

Inventories

$36,594

Other current assets

$15,697

Total current assets

$124,031

Non-current Assets

Property, plant & equipment, net②tangible

$97,204

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$46,506

Goodwill

$10,275

Intangible assets, net

$8,294

Other non-current assets

$8,352

Total non-current assets

$170,630

TOTAL ASSETS

$301,727

CHECK ①

Cash + Securities Ratio

under AAOIFI

97.5%

✗ FAIL

Threshold≤ 30%Shortfall67.5 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →107%

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

$67,577

Other current liabilities

$24,530

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$10,521

Total current liabilities

$102,629

Non-current Liabilities

Long-term debt③interest-bearing

$52,194

Other non-current liabilities

$48,733

Total non-current liabilities

$100,928

TOTAL LIABILITIES

$224,770

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

74.3%

✗ FAIL

Threshold≤ 30%Shortfall44.3 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →82%

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

$193,536

Of which:

Product & services revenue

$193,536

Interest income④non-permissible

$1,554

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.8%

✓ PASS

Threshold≤ 5%Buffer4.2 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

Not halal

Sector check passes: ✓ yes

Want to verify against the primary document? Underlying filing not yet linked for this ticker — we're ingesting primary sources progressively.

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