Annotated balance sheet · halal screening

Taiwan Semiconductor Manufacturing Company Limited

The full balance sheet for TSM, 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

Taiwan Semiconductor Manufacturing Company Limited — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$96,074

Marketable securities①

$11,013

Accounts receivable

$11,489

Inventories

$9,857

Other current assets

$6,566

Total current assets

$134,998

Non-current Assets

Property, plant & equipment, net②tangible

$125,160

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$5,272

Goodwill

$189

Intangible assets, net

$594

Other non-current assets

$7,895

Total non-current assets

$139,110

TOTAL ASSETS

$274,107

CHECK ①

Cash + Securities Ratio

under AAOIFI

4.9%

✓ PASS

Threshold≤ 30%Buffer25.1 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

$3,160

Other current liabilities

$28,044

Deferred revenue

$1,596

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$5,059

Total current liabilities

$37,859

Non-current Liabilities

Long-term debt③interest-bearing

$28,516

Other non-current liabilities

$2,402

Total non-current liabilities

$30,918

TOTAL LIABILITIES

$86,355

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

1.5%

✓ PASS

Threshold≤ 30%Buffer28.5 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

$130,224

Of which:

Product & services revenue

$130,224

Interest income④non-permissible

$3,292

CHECK ④

Non-permissible Income Ratio

under AAOIFI

2.5%

✓ PASS

Threshold≤ 5%Buffer2.5 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

Halal

Sector check passes: ✓ yes

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

Back to TSM verdict