BAX

Baxter International Inc.

HALAL — SCREEN DOES NOT PASSstock

Is BAX Halal?

Medical products and devices maker — a permissible healthcare business, with acquisition-related debt to screen.

What You Should Know

Baxter International Inc. develops and manufactures IV solutions, infusion systems, renal-care equipment, surgical products and connected-care technologies. Its March 31, 2026 Form 10-Q reports assets of $19,846 million, interest-bearing debt of $9,463 million, cash of $2,017 million, receivables of $1,698 million and quarterly revenue of $2,701 million. Debt/assets is 47.68%, liquidity/assets is 10.17% and receivables-plus-cash/assets is 18.72%; the filing-based debt screen fails. The medical-products activity is generally permissible, while the filing does not provide a reproducible gross non-compliant-income numerator.

⚠️ Concerns

  • Known interest-bearing debt/assets is 47.68%, above examined 33.333% limits
  • Carries acquisition and divestiture-related leverage; the verdict can change as debt moves
  • No reproducible gross non-compliant-income numerator is disclosed
  • Medical product and hospital end uses require qualitative review
  • Re-screen before each purchase given balance-sheet sensitivity

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
47.68%Above limit
Below 33.333% under FTSE Yasaar

9,463 / 19,846

Cash + interest-bearing securities / assets
10.17%Within limit
Below 33.333% under FTSE Yasaar

2,018 / 19,846

Receivables + cash / assets
18.72%Within limit
Below 50% under FTSE Yasaar

3,715 / 19,846

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

Debt/assets is 47.68%, above the examined 33.333% limit; liquidity/assets is 10.17%.

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

Debt/assets is 47.68%, above the examined MSCI 33.33% limit; liquidity and receivables-plus-cash remain below their limits.

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

Debt/assets is 47.68%, above the examined Malaysia limit; this is not an official classification.

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

A properly licensed and reproducible historical market-cap series is not stored; the asset-based debt screen fails.

Business-activity disclosure

Baxter develops and manufactures IV solutions, infusion systems, renal-care equipment, surgical products and other medical technologies; the medical-products activity is generally permissible.

Limitation: The filing does not provide a universal prohibited-revenue numerator across products and customer uses.

Purification

No reproducible gross non-compliant-income numerator is disclosed; no fixed purification percentage is asserted.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Baxter's March 31, 2026 Form 10-Q.
  • Debt combines current debt and capital-lease obligations of $842 million with noncurrent debt and lease obligations of $8,621 million.
  • Cash is $2,017 million. The filing reports $1 million of available-for-sale debt securities.
  • Receivables use the reported net current accounts-receivable balance of $1,698 million.
  • The filing does not provide a reproducible gross non-compliant-income numerator; medical products and devices are generally permissible, while product allocation remains 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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