BWA

BorgWarner Inc.

HALAL — METHODS DIFFERstock

Is BWA Halal?

Automotive components — propulsion and EV systems manufacturing is permissible.

What You Should Know

BorgWarner is a global automotive supplier making powertrain components, electric-vehicle propulsion systems, and thermal-management solutions. Its March 31, 2026 Form 10-Q reports $13,653 million of assets, $3,881 million of interest-bearing debt, $2,110 million of cash, $3,088 million of receivables and $3,533 million of quarterly net sales. Debt/assets is 28.43%, liquidity/assets is 15.45%, receivables-plus-cash/assets is 38.07% and disclosed interest income is 0.40% of revenue. FTSE Yasaar and Malaysia SAC asset-ratio calculations pass, while the examined MSCI total-assets calculation fails on receivables-plus-cash; the result is methodology-dependent rather than a single universal ruling.

⚠️ Concerns

  • Moderate acquisition-related debt
  • MSCI receivables-plus-cash limit is exceeded while other named methods pass
  • Battery and charging-business transitions
  • Minor interest income on cash

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
28.43%Within limit
Below 33.333% under FTSE Yasaar

3,881 / 13,653

Cash + interest-bearing securities / assets
15.45%Within limit
Below 33.333% under FTSE Yasaar

2,110 / 13,653

Receivables + cash / assets
38.07%Within limit
Below 50% under FTSE Yasaar

5,198 / 13,653

Non-compliant income / revenue
0.40%Within limit
No more than 5% under FTSE Yasaar

14 / 3,533

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

Debt/assets is 28.43%, liquidity/assets is 15.45%, receivables-plus-cash/assets is 38.07% and disclosed interest income is 0.40% of revenue; the examined FTSE ratios pass.

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

Receivables-plus-cash/assets is 38.07%, above the examined MSCI 33.33% total-assets limit; debt/assets and liquidity/assets remain below their examined limits.

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

Debt/assets and liquidity/assets are below the examined Malaysia limits; this is a calculation against the named ratios, 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; the filing-based and methodology-specific results remain documented.

Business-activity disclosure

BorgWarner manufactures automotive propulsion, electric-vehicle, drivetrain and thermal-management components. The core industrial manufacturing activity is generally permissible.

Limitation: The filing does not allocate every customer program or downstream vehicle use into a scholar-approved prohibited-revenue numerator.

Purification

BorgWarner discloses $14 million of interest income but does not provide a scholar-approved purification percentage or separate prohibited-activity numerator.

Inputs, assumptions and primary sources
  • Amounts are USD millions from BorgWarner's March 31, 2026 Form 10-Q.
  • Interest-bearing debt combines $5 million of short-term debt and $3,876 million of long-term debt; operating leases are excluded.
  • Cash is $2,110 million. Equity securities and other long-term receivables are excluded from the interest-bearing-securities proxy because the filing does not characterize them as debt securities.
  • Receivables are $3,088 million net; first-quarter net sales are $3,533 million.
  • The filing discloses $14 million of interest income, used as the income-screen numerator rather than a purification ruling.
  • Automotive components, EV propulsion and thermal-management manufacturing are generally permissible; acquisition, battery, defense-adjacent and end-use questions 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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