Annotated balance sheet · halal screening

Johnson & Johnson

The full balance sheet for JNJ, 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

Johnson & Johnson — Q1 2026

Source: SEC Form 10-Q filed 2026-03-29 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$21,688

Marketable securities①

$363

Accounts receivable

$17,721

Inventories

$14,583

Other current assets

$4,818

Total current assets

$59,173

Non-current Assets

Property, plant & equipment, net②tangible

$54,695

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

$48,558

Intangible assets, net

$49,061

Other non-current assets

$-17,320

Total non-current assets

$134,994

TOTAL ASSETS

$200,894

CHECK ①

Cash + Securities Ratio

under AAOIFI

4.0%

✓ PASS

Threshold≤ 30%Buffer26.0 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

$10,460

Other current liabilities

$29,796

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$17,460

Total current liabilities

$57,716

Non-current Liabilities

Long-term debt③interest-bearing

$37,527

Other non-current liabilities

$17,454

Total non-current liabilities

$54,981

TOTAL LIABILITIES

$119,708

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

9.9%

✓ PASS

Threshold≤ 30%Buffer20.1 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

$96,362

Of which:

Product & services revenue

$96,362

Interest income④non-permissible

$953

CHECK ④

Non-permissible Income Ratio

under AAOIFI

1.0%

✓ PASS

Threshold≤ 5%Buffer4.0 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 JNJ verdict