Annotated balance sheet · halal screening

Costco Wholesale Corporation

The full balance sheet for COST, 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

Costco Wholesale Corporation — Q2 2026

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

Assets

Current Assets

Cash & cash equivalents①

$18,946

Marketable securities①

$1,050

Accounts receivable

$3,750

Inventories

$19,418

Other current assets

$2,013

Total current assets

$45,177

Non-current Assets

Property, plant & equipment, net②tangible

$37,040

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

Intangible assets, net

Other non-current assets

$4,213

Total non-current assets

$41,253

TOTAL ASSETS

$86,430

CHECK ①

Cash + Securities Ratio

under AAOIFI

4.7%

✓ PASS

Threshold≤ 30%Buffer25.3 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

$22,363

Other current liabilities

$11,291

Deferred revenue

$3,157

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$96

Total current liabilities

$36,907

Non-current Liabilities

Long-term debt③interest-bearing

$5,670

Other non-current liabilities

$2,660

Total non-current liabilities

$8,330

TOTAL LIABILITIES

$52,921

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

1.4%

✓ PASS

Threshold≤ 30%Buffer28.6 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

$293,587

Of which:

Product & services revenue

$293,587

Interest income④non-permissible

$613

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

Back to COST verdict