Annotated balance sheet · halal screening

Oracle Corporation

The full balance sheet for ORCL, 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

Oracle Corporation — Q2 2026

Source: SEC Form 10-Q filed 2026-05-31 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$31,289

Marketable securities①

$605

Accounts receivable

$10,385

Inventories

Other current assets

$4,288

Total current assets

$46,567

Non-current Assets

Property, plant & equipment, net②tangible

$129,647

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

$62,261

Intangible assets, net

Other non-current assets

$11,743

Total non-current assets

$203,651

TOTAL ASSETS

$261,759

CHECK ①

Cash + Securities Ratio

under AAOIFI

6.2%

✓ PASS

Threshold≤ 30%Buffer23.8 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

$10,977

Other current liabilities

$11,447

Deferred revenue

$9,916

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$7,199

Total current liabilities

$39,539

Non-current Liabilities

Long-term debt③interest-bearing

$148,990

Other non-current liabilities

$27,949

Total non-current liabilities

$176,939

TOTAL LIABILITIES

$218,703

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

30.3%

✗ FAIL

Threshold≤ 30%Shortfall0.3 percentage points over the limit

Breach risk

Breached

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

$67,358

Of which:

Product & services revenue

$67,358

Interest income④non-permissible

$1,136

CHECK ④

Non-permissible Income Ratio

under AAOIFI

1.7%

✓ PASS

Threshold≤ 5%Buffer3.3 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

Borderline

Sector check passes: ✓ yes

Want to verify against the primary document? Open full SEC filing

Back to ORCL verdict