Annotated balance sheet · halal screening

Paramount Global

The full balance sheet for PARA, 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

Paramount Global — Q4 2025

Source: SEC Form 10-Q filed 2025-12-31 · via FMP · USD millions · Open filing

Assets

Current Assets

Cash & cash equivalents①

$3,274

Marketable securities①

Accounts receivable

$7,515

Inventories

$1,461

Other current assets

$1,070

Total current assets

$13,320

Non-current Assets

Property, plant & equipment, net②tangible

$3,321

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$2,185

Goodwill

$1,600

Intangible assets, net

$6,238

Other non-current assets

$15,396

Total non-current assets

$28,740

TOTAL ASSETS

$43,342

CHECK ①

Cash + Securities Ratio

under AAOIFI

78.1%

✗ FAIL

Threshold≤ 30%Shortfall48.1 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →86%

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

$906

Other current liabilities

$7,621

Deferred revenue

$1,355

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$717

Total current liabilities

$10,599

Non-current Liabilities

Long-term debt③interest-bearing

$14,375

Other non-current liabilities

$4,246

Total non-current liabilities

$18,621

TOTAL LIABILITIES

$30,455

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

215.8%

✗ FAIL

Threshold≤ 30%Shortfall185.8 percentage points over the limit

Breach risk

Breached

0%← Pass zone | Fail zone →237%

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

$28,891

Of which:

Product & services revenue

$28,891

Interest income④non-permissible

$147

CHECK ④

Non-permissible Income Ratio

under AAOIFI

0.5%

✓ PASS

Threshold≤ 5%Buffer4.5 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

Not halal

Sector check passes: ✓ yes

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

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