Annotated balance sheet · halal screening

Capital One Financial Corporation

The full balance sheet for COF, 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

Capital One Financial Corporation — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$76,494

Marketable securities①

$92,314

Accounts receivable

$3,460

Inventories

Other current assets

$2,762

Total current assets

$175,030

Non-current Assets

Property, plant & equipment, net②tangible

$5,730

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$424,124

Goodwill

$28,502

Intangible assets, net

$16,087

Other non-current assets

$33,246

Total non-current assets

$507,689

TOTAL ASSETS

$682,719

CHECK ①

Cash + Securities Ratio

under AAOIFI

465.3%

✗ FAIL

Threshold≤ 30%Shortfall435.3 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →512%

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

Other current liabilities

$489,053

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$626

Total current liabilities

$489,679

Non-current Liabilities

Long-term debt③interest-bearing

$49,918

Other non-current liabilities

$28,876

Total non-current liabilities

$78,794

TOTAL LIABILITIES

$570,644

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

39.7%

✗ FAIL

Threshold≤ 30%Shortfall9.7 percentage points over the limit

Breach risk

Breached

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

$75,164

Of which:

Product & services revenue

$75,164

Interest income④non-permissible

$63,509

CHECK ④

Non-permissible Income Ratio

under AAOIFI

84.5%

✗ FAIL

Threshold≤ 5%Shortfall79.5 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →93%

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: ✗ no

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

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