Annotated balance sheet · halal screening

UBS Group AG

The full balance sheet for UBS, 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

UBS Group AG — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$226,685

Marketable securities①

$135,208

Accounts receivable

$40,789

Inventories

Other current assets

$-174,768

Total current assets

$227,913

Non-current Assets

Property, plant & equipment, net②tangible

$16,266

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$1,048,980

Goodwill

Intangible assets, net

$6,938

Other non-current assets

$385,603

Total non-current assets

$1,457,787

TOTAL ASSETS

$1,695,712

CHECK ①

Cash + Securities Ratio

under AAOIFI

879.0%

✗ FAIL

Threshold≤ 30%Shortfall849.0 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →967%

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

$75,167

Other current liabilities

$-112,680

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$20,313

Total current liabilities

$-17,200

Non-current Liabilities

Long-term debt③interest-bearing

$371,707

Other non-current liabilities

$1,210,684

Total non-current liabilities

$1,582,391

TOTAL LIABILITIES

$1,602,704

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

244.2%

✗ FAIL

Threshold≤ 30%Shortfall214.2 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →269%

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

$63,386

Of which:

Product & services revenue

$63,386

Interest income④non-permissible

$28,486

CHECK ④

Non-permissible Income Ratio

under AAOIFI

44.9%

✗ FAIL

Threshold≤ 5%Shortfall39.9 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →49%

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? Open full SEC filing

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