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Annotated balance sheet · halal screening

UiPath Inc.

The full balance sheet for PATH, 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

UiPath Inc. — Q2 2026

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

Assets

Current Assets
Cash & cash equivalents①
$634
Marketable securities①
$675
Accounts receivable
$410
Inventories
$0
Other current assets
$113
Total current assets
$1,832
Non-current Assets
Property, plant & equipment, net②tangible
$112
Operating lease right-of-use assets②tangible
$0
Long-term marketable securities①
$111
Goodwill
$186
Intangible assets, net
$100
Other non-current assets
$314
Total non-current assets
$823
TOTAL ASSETS
$2,905
CHECK ①

Cash + Securities Ratio

under AAOIFI
23.8%
✓ PASS
Threshold≤ 30%Buffer6.2 percentage points to spare
Breach risk
Stable
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
$20
Other current liabilities
$179
Deferred revenue
$572
Commercial paper③interest-bearing
$0
Short-term debt③interest-bearing
$0
Total current liabilities
$770
Non-current Liabilities
Long-term debt③interest-bearing
$0
Other non-current liabilities
$12
Total non-current liabilities
$12
TOTAL LIABILITIES
$1,002
CHECK ③

Interest-bearing Debt Ratio

under AAOIFI
0.0%
✓ PASS
Threshold≤ 30%Buffer30.0 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
$1,672
Of which:
Product & services revenue
$1,672
Interest income④non-permissible
$46
CHECK ④

Non-permissible Income Ratio

under AAOIFI
2.7%
✓ PASS
Threshold≤ 5%Buffer2.3 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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