Annotated balance sheet · halal screening

Wipro Limited

The full balance sheet for WIT, 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

Wipro Limited — Q1 2026

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

Assets

Current Assets

Cash & cash equivalents①

$1,104

Marketable securities①

$4,576

Accounts receivable

$2,491

Inventories

$30

Other current assets

$193

Total current assets

$8,393

Non-current Assets

Property, plant & equipment, net②tangible

$1,151

Operating lease right-of-use assets②tangible

Long-term marketable securities①

$462

Goodwill

$4,050

Intangible assets, net

$305

Other non-current assets

$176

Total non-current assets

$6,144

TOTAL ASSETS

$14,544

CHECK ①

Cash + Securities Ratio

under AAOIFI

25.8%

✓ PASS

Threshold≤ 30%Buffer4.2 percentage points to spare

Breach risk

Stable

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

$992

Other current liabilities

$-152

Deferred revenue

$266

Commercial paper③interest-bearing

Short-term debt③interest-bearing

$1,735

Total current liabilities

$2,841

Non-current Liabilities

Long-term debt③interest-bearing

$21

Other non-current liabilities

$864

Total non-current liabilities

$884

TOTAL LIABILITIES

$5,556

CHECK ③

Interest-bearing Debt Ratio

under AAOIFI

7.4%

✓ PASS

Threshold≤ 30%Buffer22.6 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

$9,684

Of which:

Product & services revenue

$9,684

Interest income④non-permissible

$297

CHECK ④

Non-permissible Income Ratio

under AAOIFI

3.1%

✓ PASS

Threshold≤ 5%Buffer1.9 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 WIT verdict