Annotated balance sheet · halal screening

Nucor Corporation

The full balance sheet for NUE, 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

Nucor Corporation — Q2 2026

Source: SEC Form 10-Q filed 2026-04-04 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$2,226

Marketable securities①

$255

Accounts receivable

$3,567

Inventories

$5,644

Other current assets

$396

Total current assets

$12,088

Non-current Assets

Property, plant & equipment, net②tangible

$15,596

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

$4,295

Intangible assets, net

$2,817

Other non-current assets

$839

Total non-current assets

$23,547

TOTAL ASSETS

$35,635

CHECK ①

Cash + Securities Ratio

under AAOIFI

4.4%

✓ PASS

Threshold≤ 30%Buffer25.6 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

$2,109

Other current liabilities

$863

Deferred revenue

$247

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$247

Total current liabilities

$3,466

Non-current Liabilities

Long-term debt③interest-bearing

$6,877

Other non-current liabilities

$2,043

Total non-current liabilities

$8,920

TOTAL LIABILITIES

$13,087

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

12.6%

✓ PASS

Threshold≤ 30%Buffer17.4 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

$34,160

Of which:

Product & services revenue

$34,160

Interest income④non-permissible

$74

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.2%

✓ PASS

Threshold≤ 5%Buffer4.8 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 NUE verdict