Annotated balance sheet · halal screening

Linde plc

The full balance sheet for LIN, 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

Linde plc — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$3,959

Marketable securities①

Accounts receivable

$5,642

Inventories

$2,079

Other current assets

$1,071

Total current assets

$12,751

Non-current Assets

Property, plant & equipment, net②tangible

$28,564

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$88

Goodwill

$27,882

Intangible assets, net

$11,673

Other non-current assets

$5,357

Total non-current assets

$73,564

TOTAL ASSETS

$86,315

CHECK ①

Cash + Securities Ratio

under AAOIFI

1.7%

✓ PASS

Threshold≤ 30%Buffer28.3 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

$2,659

Other current liabilities

$5,106

Deferred revenue

$1,168

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$6,458

Total current liabilities

$15,391

Non-current Liabilities

Long-term debt③interest-bearing

$19,859

Other non-current liabilities

$9,742

Total non-current liabilities

$29,601

TOTAL LIABILITIES

$46,223

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

11.1%

✓ PASS

Threshold≤ 30%Buffer18.9 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

$34,655

Of which:

Product & services revenue

$34,655

Interest income④non-permissible

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.0%

✓ PASS

Threshold≤ 5%Buffer5.0 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

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