Annotated balance sheet · halal screening

Berkshire Hathaway Inc.

The full balance sheet for BRK-B, 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

Berkshire Hathaway Inc. — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$58,122

Marketable securities①

$339,261

Accounts receivable

$81,860

Inventories

$25,523

Other current assets

Total current assets

$504,766

Non-current Assets

Property, plant & equipment, net②tangible

$241,744

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$325,654

Goodwill

$83,180

Intangible assets, net

$34,275

Other non-current assets

$62,652

Total non-current assets

$747,505

TOTAL ASSETS

$1,252,271

CHECK ①

Cash + Securities Ratio

under AAOIFI

68.2%

✗ FAIL

Threshold≤ 30%Shortfall38.2 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →75%

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

$58,215

Other current liabilities

$9,896

Deferred revenue

$32,753

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$17,229

Total current liabilities

$118,093

Non-current Liabilities

Long-term debt③interest-bearing

$128,886

Other non-current liabilities

$187,157

Total non-current liabilities

$316,043

TOTAL LIABILITIES

$522,821

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

13.8%

✓ PASS

Threshold≤ 30%Buffer16.2 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

$375,394

Of which:

Product & services revenue

$375,394

Interest income④non-permissible

$17,362

CHECK ④

Non-permissible Income Ratio

under AAOIFI

4.6%

✓ PASS

Threshold≤ 5%Buffer0.4 percentage points to spare

Breach risk

Near limit

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

Not halal

Sector check passes: ✗ no

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

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