Annotated balance sheet · halal screening

Dell Technologies Inc.

The full balance sheet for DELL, 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

Dell Technologies Inc. — Q2 2026

Source: SEC Form 10-Q filed 2026-05-01 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$11,578

Marketable securities①

Accounts receivable

$34,091

Inventories

$15,052

Other current assets

$9,886

Total current assets

$70,607

Non-current Assets

Property, plant & equipment, net②tangible

$6,945

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$2,484

Goodwill

$19,504

Intangible assets, net

$4,439

Other non-current assets

$10,934

Total non-current assets

$44,306

TOTAL ASSETS

$114,913

CHECK ①

Cash + Securities Ratio

under AAOIFI

5.0%

✓ PASS

Threshold≤ 30%Buffer25.0 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

$45,261

Other current liabilities

Deferred revenue

$13,193

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$7,550

Total current liabilities

$66,004

Non-current Liabilities

Long-term debt③interest-bearing

$23,611

Other non-current liabilities

$3,849

Total non-current liabilities

$27,460

TOTAL LIABILITIES

$116,317

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

11.0%

✓ PASS

Threshold≤ 30%Buffer19.0 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

$134,002

Of which:

Product & services revenue

$134,002

Interest income④non-permissible

$419

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.3%

✓ PASS

Threshold≤ 5%Buffer4.7 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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