Annotated balance sheet · halal screening

Grupo Aeroportuario del Pacífico, S.A.B. de C.V.

The full balance sheet for PAC, 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

Grupo Aeroportuario del Pacífico, S.A.B. de C.V. — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$1,253

Marketable securities①

Accounts receivable

$184

Inventories

Other current assets

$66

Total current assets

$1,504

Non-current Assets

Property, plant & equipment, net②tangible

$1,023

Operating lease right-of-use assets②tangible

Long-term marketable securities①

Goodwill

Intangible assets, net

$2,241

Other non-current assets

$179

Total non-current assets

$3,443

TOTAL ASSETS

$5,434

CHECK ①

Cash + Securities Ratio

under AAOIFI

9.3%

✓ PASS

Threshold≤ 30%Buffer20.7 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

Other current liabilities

$1,006

Deferred revenue

Commercial paper③interest-bearing

Short-term debt③interest-bearing

Total current liabilities

$1,006

Non-current Liabilities

Long-term debt③interest-bearing

Other non-current liabilities

$2,903

Total non-current liabilities

$2,903

TOTAL LIABILITIES

$3,909

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

0.0%

✓ PASS

Threshold≤ 30%Buffer30.0 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

$1,775

Of which:

Product & services revenue

$1,775

Interest income④non-permissible

$32

CHECK ④

Non-permissible Income Ratio

under AAOIFI

1.8%

✓ PASS

Threshold≤ 5%Buffer3.2 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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