ASML

ASML Holding N.V.

HALAL — METHODS DIFFERstock

Is ASML Halal?

Lithography-equipment core is generally permissible, with incomplete gross-interest and current-debt detail and indirect dual-use exposure.

What You Should Know

ASML makes lithography, metrology, inspection and service systems for semiconductor fabrication. Its March 29, 2026 filing reports debt/assets of 5.63%, cash plus short-term investments/assets of 17.43% and receivables plus cash/assets of 31.63%; gross interest income and any current-debt component are not separately isolated in the summary.

⚠️ Concerns

  • Gross interest income is unavailable; interest and other, net is €40.9 million
  • Current liabilities are aggregated, so detailed current-debt treatment requires refresh
  • Export controls, China restrictions and dual-use chip applications require continuing review
  • Cash, loans, finance receivables and short-term investments can change methodology results

Current quantitative Sharia screen

Based on 6-K figures for the period ended 2026-03-29; calculated 2026-07-13.

EUR · millions
Interest-bearing debt / assets
5.63%Within limit
Below 33.333% under FTSE Yasaar

2,705.6 / 48,060.5

Cash + interest-bearing securities / assets
17.43%Within limit
Below 33.333% under FTSE Yasaar

8,376.3 / 48,060.5

Receivables + cash / assets
31.62%Within limit
Below 50% under FTSE Yasaar

15,195.6 / 48,060.5

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

Debt is 5.63%, liquidity is 17.43% and receivables plus cash are 27.62%, below the examined FTSE asset limits; gross non-compliant income is unavailable.

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

Debt is 5.63%, liquidity is 17.43% and receivables plus cash are 27.62%, below the examined MSCI total-assets limits. This is a calculation against the named method, not an index-membership claim; business allocation remains incomplete.

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

Debt is 5.63% and liquidity is 17.43%, below the examined Malaysia SAC financial limits. This is a calculation against SAC ratios, not an official classification of a foreign-listed security; business activity remains incomplete.

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

ASML manufactures lithography, metrology, inspection and service systems used in semiconductor fabrication. Industrial equipment manufacturing is generally permissible, while the ultimate use of chips made with its systems can be commercial, industrial, governmental or dual-use.

Limitation: The filing does not allocate every system, customer, chip end use or service contract into a universal prohibited-revenue numerator; no blanket zero-concern or index-membership claim is made.

Purification

ASML does not separately disclose gross interest income or prescribe a scholar-approved purification percentage in the examined summary. No fixed estimate is made here; readers should follow the scholar or methodology they use.

Inputs, assumptions and primary sources
  • Inputs use ASML’s US GAAP Q1 2026 summary for the quarter ended March 29, 2026: total assets €48,060.5 million and total net sales €8,766.9 million.
  • Debt uses €2,705.6 million of long-term debt. Current debt, if any, is included in current liabilities without a separately identified amount in the summary, so this is a disclosed lower-bound debt input and should be revisited against the detailed filing.
  • Cash uses €7,970.4 million of cash and cash equivalents. Short-term investments use €405.9 million; equity and equity-method investments are not entered as interest-bearing securities.
  • Receivables use €4,402.9 million accounts receivable, €630.4 million current finance receivables, €198.2 million noncurrent finance receivables and €267.8 million current loans receivable plus €1,725.9 million noncurrent loans receivable.
  • ASML reports €40.9 million of interest and other, net, but does not separately disclose gross interest income in this summary. The income screen is therefore unavailable rather than estimated from net figures.

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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