AMKR

Amkor Technology, Inc.

HALAL — DATA INCOMPLETEstock

Is AMKR Halal?

Outsourced semiconductor packaging and test services — generally permissible activity whose known ratios pass, with activity classification incomplete.

What You Should Know

Amkor's March 31, 2026 Form 10-Q reports assets of $8,298.634 million, debt of $1,414.194 million, cash of $1,121.183 million, short-term investments of $727.317 million, receivables of $1,287.879 million and quarterly revenue of $1,684.701 million. Debt/assets is 17.04%, liquidity/assets is 22.27%, receivables plus cash/assets is 29.03% and disclosed interest income is 0.96% of revenue. Known ratios pass, but no universal prohibited-revenue numerator is disclosed.

⚠️ Concerns

  • Known ratios pass, but activity and prohibited-revenue classification remain incomplete
  • Large short-term investment portfolio
  • Debt and global manufacturing footprint
  • Communications, computing, automotive and consumer end markets
  • Disclosed interest income is 0.96%; no fixed purification percentage asserted

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
17.04%Within limit
Below 33.333% under FTSE Yasaar

1,414.194 / 8,298.634

Cash + interest-bearing securities / assets
22.27%Within limit
Below 33.333% under FTSE Yasaar

1,848.5 / 8,298.634

Receivables + cash / assets
29.03%Within limit
Below 50% under FTSE Yasaar

2,409.062 / 8,298.634

Non-compliant income / revenue
0.96%Within limit
No more than 5% under FTSE Yasaar

16.22 / 1,684.701

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

Debt/assets is 17.04%, liquidity/assets is 22.27%, receivables-plus-cash/assets is 29.03% and disclosed interest income is 0.96%; known ratios pass, while activity remains incomplete.

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

Known financial ratios pass; this is not an index-membership claim and activity remains incomplete.

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

Known debt, liquidity and disclosed income ratios pass; this is not an official classification.

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.

Business-activity disclosure

Amkor provides outsourced semiconductor packaging and test services. The manufacturing-service activity is generally permissible, while customer and end-use revenue is not reduced to a universal prohibited-revenue numerator.

Limitation: The filing does not classify every customer end use by a universal Sharia category; activity remains qualitative.

Purification

Amkor discloses $16.220 million of interest income for the quarter, but ZakatInvest does not prescribe a scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Amkor's March 31, 2026 Form 10-Q.
  • Debt includes $157.038 million of short-term borrowings and current portion plus $1,257.156 million of long-term debt; operating lease liabilities are excluded.
  • Cash is $1,121.183 million and short-term investments are $727.317 million in cash equivalents, certificates, commercial paper and bonds.
  • Net accounts receivable is $1,287.879 million and first-quarter net sales are $1,684.701 million.
  • The filing reports $16.220 million of interest income for the quarter; no fixed purification percentage is prescribed.
  • Semiconductor packaging and test services are generally permissible, while communications, computing, automotive, consumer and defense-adjacent end uses remain qualitative.

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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