Annotated balance sheet · halal screening

The Walt Disney Company

The full balance sheet for DIS, with the line items that feed each halal check marked and explained inline. Read it like a financial report that grades itself.

Showing under

Annotated balance sheet · halal screening

The Walt Disney Company — Q1 2026

Source: SEC Form 10-Q filed 2026-03-28 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$5,682

Marketable securities①

Accounts receivable

$14,390

Inventories

$2,080

Other current assets

$1,280

Total current assets

$23,432

Non-current Assets

Property, plant & equipment, net②tangible

$44,255

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$8,623

Goodwill

$74,682

Intangible assets, net

$10,062

Other non-current assets

$44,163

Total non-current assets

$181,785

TOTAL ASSETS

$205,217

CHECK ①

Cash + Securities Ratio

under AAOIFI

8.3%

✓ PASS

Threshold≤ 30%Buffer21.7 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

$19,961

Other current liabilities

$508

Deferred revenue

$6,867

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$8,887

Total current liabilities

$36,223

Non-current Liabilities

Long-term debt③interest-bearing

$38,471

Other non-current liabilities

$10,161

Total non-current liabilities

$48,632

TOTAL LIABILITIES

$89,905

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

27.4%

✓ PASS

Threshold≤ 30%Buffer2.6 percentage points to spare

Breach risk

Near limit

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

$97,263

Of which:

Product & services revenue

$97,263

Interest income④non-permissible

$119

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.1%

✓ PASS

Threshold≤ 5%Buffer4.9 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

Back to DIS verdict