AAON

AAON, Inc.

HALAL — METHODS DIFFERstock

Is AAON Halal?

HVAC and data-center cooling equipment are generally permissible; known asset-based ratios pass, but the separate interest-income and end-use evidence is incomplete.

What You Should Know

AAON designs and manufactures HVAC, air-handling, chiller and data-center cooling equipment. Industrial cooling and building systems are generally permissible. Its March 31, 2026 Form 10-Q reports $1,789.712 million of assets, $441.467 million of tracked interest-bearing debt, $0.013 million of cash and $290.161 million of accounts receivable. Debt/assets is 24.67%, liquidity/assets is 0.73% and receivables-plus-cash/assets is 16.94%, below the examined asset-based limits. A separate gross interest-income numerator is not disclosed, so the FTSE income test and overall activity classification remain incomplete.

⚠️ Concerns

  • Debt/assets is 24.67% ($441.467 million / $1,789.712 million), below the examined asset-based limits
  • Restricted cash is not treated as unrestricted liquidity
  • A separate gross interest-income amount is unavailable for the FTSE income test
  • Commercial, industrial and data-center end uses are broad and not fully quantified
  • Re-screen after a newer filing or material debt, product-mix or construction-cycle change

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-15.

USD · millions
Interest-bearing debt / assets
24.67%Within limit
Below 33.333% under FTSE Yasaar

441.467 / 1,789.712

Cash + interest-bearing securities / assets
0.73%Within limit
Below 33.333% under FTSE Yasaar

13 / 1,789.712

Receivables + cash / assets
16.94%Within limit
Below 50% under FTSE Yasaar

303.161 / 1,789.712

FTSE Yasaar
v4.6, February 2026
Financial
Incomplete
Overall
Incomplete

Debt/assets is 24.67%, liquidity/assets is 0.73% and receivables plus cash/assets is 16.94%, below the examined limits; a separate interest-income numerator is unavailable.

MSCI Islamic (total-assets series)
October 2024 methodology
Financial
Pass
Overall
Incomplete

Known debt, liquidity and receivables-plus-cash ratios pass the examined total-assets limits; activity classification remains incomplete.

Malaysia SAC financial ratios
single 5% activity benchmark adopted November 2025
Financial
Pass
Overall
Incomplete

Known debt and liquidity ratios pass the examined limits; this is not an official SAC classification and activity evidence remains incomplete.

Market-cap denominator methods
MSCI M-Series, S&P and Dow Jones methods differ
Financial
Not calculated
Overall
Incomplete

A licensed historical market-cap series is not stored and the overall activity and income evidence remains incomplete.

Business-activity disclosure

AAON designs and manufactures HVAC, air-handling, chiller and data-center cooling equipment. Industrial cooling and building systems are generally permissible, while customer end uses and product applications are not fully quantified in the filing.

Limitation: The filing does not provide a reproducible prohibited-activity numerator for customer end uses or a separate gross interest-income line.

Purification

A separate gross interest-income amount is not available in the extracted filing statement, so no scholar-approved purification percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are USD millions from AAON's March 31, 2026 Form 10-Q.
  • Debt combines $7.535 million of short-term NMTC obligations, $425.154 million of long-term debt and $8.778 million of long-term NMTC obligations; operating leases are excluded.
  • Cash and cash equivalents are $0.013 million; restricted cash of $1.087 million is not treated as unrestricted cash or a security.
  • Accounts receivable, net are $290.161 million and quarterly net sales are $496.936 million.
  • A separate gross interest-income numerator is not disclosed in the extracted statement.

This is a reproducible financial screen, not a fatwa. A failed total-assets screen can coexist with a pass under a market-cap methodology. ZakatInvest keeps the qualitative assessment separate so numerical thresholds do not erase material context.

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