Annotated balance sheet · halal screening

Eni S.p.A.

The full balance sheet for E, 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

Eni S.p.A. — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$9,560

Marketable securities①

$7,432

Accounts receivable

$17,556

Inventories

$6,207

Other current assets

$11,072

Total current assets

$51,828

Non-current Assets

Property, plant & equipment, net②tangible

$62,009

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$16,907

Goodwill

Intangible assets, net

$1,768

Other non-current assets

$29,539

Total non-current assets

$110,223

TOTAL ASSETS

$169,777

CHECK ①

Cash + Securities Ratio

under AAOIFI

43.3%

✗ FAIL

Threshold≤ 30%Shortfall13.3 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →48%

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

$24,136

Other current liabilities

$8,083

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$11,910

Total current liabilities

$44,129

Non-current Liabilities

Long-term debt③interest-bearing

$24,990

Other non-current liabilities

$27,061

Total non-current liabilities

$52,051

TOTAL LIABILITIES

$107,374

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

47.1%

✗ FAIL

Threshold≤ 30%Shortfall17.1 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →52%

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

$91,182

Of which:

Product & services revenue

$91,182

Interest income④non-permissible

$2,848

CHECK ④

Non-permissible Income Ratio

under AAOIFI

3.1%

✓ PASS

Threshold≤ 5%Buffer1.9 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

Borderline

Sector check passes: ✓ yes

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

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