ABT

Abbott Laboratories

HALAL — METHODS DIFFERstock

Is ABT Halal?

Medical devices, diagnostics and healthcare products are generally permissible; March 2026 financial ratios pass, while nutritional and formulation details remain methodology-dependent.

What You Should Know

Abbott makes medical devices, diagnostics, established pharmaceuticals, nutrition products and related healthcare technologies. Its March 31, 2026 filing shows debt at 30.83% of total assets, identifiable liquidity at 6.61%, receivables plus cash at 13.60%, and interest income at 0.95% of quarterly revenue. Abbott does not disclose every product ingredient or screened subcategory as a consolidated prohibited-revenue numerator.

⚠️ Concerns

  • Debt was 30.83% of total assets after long-term borrowing activity
  • Nutritional products and some medicines require product-level ingredient and formulation review
  • Interest income was 0.95% of quarterly revenue
  • Device safety, patient access, pricing, clinical evidence, recalls, supplier labor, privacy and environmental impacts require qualitative review

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
30.83%Within limit
Below 33.333% under FTSE Yasaar

34,047 / 110,429

Cash + interest-bearing securities / assets
6.61%Within limit
Below 33.333% under FTSE Yasaar

7,295 / 110,429

Receivables + cash / assets
13.60%Within limit
Below 50% under FTSE Yasaar

15,013 / 110,429

Non-compliant income / revenue
0.95%Within limit
No more than 5% under FTSE Yasaar

106 / 11,164

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

Debt/assets is 30.83%, liquidity/assets is 6.61%, receivables plus cash/assets is 13.60%, and disclosed interest income is 0.95%; product-level business revenue remains incomplete.

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

The examined total-assets ratios pass, but product and ingredient-level business evidence remains incomplete; this is not an index-membership claim.

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

Debt/assets and identifiable liquidity/assets are below the examined 33% limits; this is a calculation against SAC ratios, not an official classification.

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

A properly licensed and reproducible historical market-cap series is not stored, so these methods are not estimated from a current spot price.

Business-activity disclosure

Abbott develops medical devices, diagnostics, pharmaceuticals, nutrition products and related healthcare technologies. These are generally permissible healthcare activities, but product-level formulation evidence matters.

Limitation: The filing does not classify every product ingredient, excipient, animal-derived input, clinical use or nutrition category into a universal prohibited-revenue numerator.

Purification

Disclosed interest income is 0.95% of quarterly revenue, but product-level screened business revenue remains unavailable; no fixed purification percentage is prescribed.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Abbott's March 31, 2026 Form 10-Q.
  • Debt includes current portion of long-term debt of $4,409 million and long-term debt of $29,638 million.
  • Cash is $6,803 million. Short-term investments are $492 million; long-term investments of $1,090 million are predominantly equity securities and other investments and are not added to the interest-bearing-security numerator.
  • Trade receivables are $8,210 million; prepaid expenses and other receivables are excluded from the narrower trade-receivable input. Quarterly net sales are $11,164 million.
  • Disclosed interest income is $106 million for the quarter.
  • Abbott reports devices, diagnostics, pharmaceuticals and nutrition products but does not quantify every ingredient or product-specific category as a reproducible prohibited-revenue numerator.

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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