Annotated balance sheet · halal screening

Unilever PLC

The full balance sheet for ULVR.L, 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

Unilever PLC — Q4 2025

Source: SEC Form 10-Q filed 2025-12-31 · via FMP · USD millions

Assets

Current Assets

Cash & cash equivalents①

$3,946

Marketable securities①

$1,122

Accounts receivable

$7,684

Inventories

$4,048

Other current assets

$286

Total current assets

$17,087

Non-current Assets

Property, plant & equipment, net②tangible

$9,003

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$3,069

Goodwill

$17,731

Intangible assets, net

$17,076

Other non-current assets

$5,445

Total non-current assets

$52,323

TOTAL ASSETS

$70,557

CHECK ①

Cash + Securities Ratio

under AAOIFI

9.0%

✓ PASS

Threshold≤ 30%Buffer21.0 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

$16,960

Other current liabilities

$703

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$2,585

Total current liabilities

$20,248

Non-current Liabilities

Long-term debt③interest-bearing

$25,727

Other non-current liabilities

$598

Total non-current liabilities

$26,325

TOTAL LIABILITIES

$52,949

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

31.2%

✗ FAIL

Threshold≤ 30%Shortfall1.2 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

$96,173

Of which:

Product & services revenue

$96,173

Interest income④non-permissible

$657

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.7%

✓ PASS

Threshold≤ 5%Buffer4.3 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

Borderline

Sector check passes: ✓ yes

Want to verify against the primary document? Underlying filing not yet linked for this ticker — we're ingesting primary sources progressively.

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