CTSH

Cognizant Technology Solutions

HALAL — METHODS DIFFERstock

Is CTSH Halal?

IT services, consulting and digital transformation are generally permissible, and the current asset-based financial ratios pass; customer and end-use allocation remains incomplete.

What You Should Know

Cognizant's March 31, 2026 Form 10-Q reports $20,500 million of total assets, $568 million of interest-bearing debt, $1,504 million of cash, $13 million of short-term investments, $4,609 million of net trade receivables and $5,413 million of quarterly revenue. Those inputs produce debt/assets of 2.77%, liquidity of 7.40%, receivables plus cash/assets of 29.82% and disclosed interest income/revenue of 0.41%, so the examined asset-based financial screens pass. Cognizant's consulting, application-development, cloud, cybersecurity, software, infrastructure and business-process services are generally permissible at the activity level, but the filing does not allocate a universal prohibited-revenue numerator by customer or end use. This is a current ZakatInvest calculation, not an index-membership claim.

⚠️ Concerns

  • Debt/assets of 2.77%, liquidity of 7.40% and receivables plus cash/assets of 29.82% pass the examined asset-based limits, but acquisitions, repurchases and cash deployment can change the screen
  • The filing reports $22 million of interest income, or 0.41% of revenue; no fixed scholar-approved purification rate is asserted
  • Financial Services is a major customer vertical; Cognizant provides general-purpose IT services rather than lending or insurance, but customer use warrants look-through review
  • Communications, Media and Technology includes media and entertainment customers, so content and end-use exposure remains qualitative
  • Cloud, data, AI, cybersecurity and business-process services are general-purpose and public disclosures do not isolate every customer end use
  • The 3Cloud acquisition and future changes in service mix should trigger a fresh business-activity and balance-sheet screen
  • Market-cap denominator methods are not calculated without a licensed historical market-cap series

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-13.

USD · millions
Interest-bearing debt / assets
2.77%Within limit
Below 33.333% under FTSE Yasaar

568 / 20,500

Cash + interest-bearing securities / assets
7.40%Within limit
Below 33.333% under FTSE Yasaar

1,517 / 20,500

Receivables + cash / assets
29.82%Within limit
Below 50% under FTSE Yasaar

6,113 / 20,500

Non-compliant income / revenue
0.41%Within limit
No more than 5% under FTSE Yasaar

22 / 5,413

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

Debt is 2.77%, liquidity is 7.40%, receivables plus cash are 29.82% and disclosed interest income is 0.41%; the examined financial ratios pass, while business revenue remains incomplete.

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

Debt, liquidity, receivables plus cash and disclosed interest income pass the examined total-assets limits; no universal prohibited-revenue numerator is disclosed. This is a calculation against the named method, not an index-membership claim.

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

Debt is 2.77% and identifiable liquidity is 7.40% of total assets; the IT-services activity is generally permissible, but screened business revenue remains undisclosed. This is a calculation against SAC ratios, not an official classification of a U.S.-listed security.

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

Cognizant provides consulting, application development, systems integration, quality engineering, software, infrastructure, security, business-process and other IT services. These general-purpose technology and professional services are generally permissible at the activity level.

Limitation: The filing reports customer verticals and service lines but does not provide a reproducible prohibited-revenue numerator by customer, content, financing use or end use, so no unsupported haram-revenue percentage is estimated.

Purification

Disclosed interest income is 0.41% of quarterly revenue and passes the examined income threshold, but no fixed scholar-approved purification rate is asserted and business-revenue allocation remains incomplete.

Inputs, assumptions and primary sources
  • Assets use Cognizant's consolidated total assets of $20,500 million at March 31, 2026.
  • Interest-bearing debt uses $33 million of short-term debt plus $535 million of long-term debt, both reported carrying amounts. Operating lease liabilities are not silently added as conventional debt.
  • Liquidity uses $1,504 million of cash and cash equivalents plus $13 million of short-term investments. Long-term investments are not silently included.
  • Accounts receivable uses the reported $4,609 million net trade-accounts-receivable balance; contract assets and other current assets are not silently treated as trade receivables.
  • Quarterly revenue is $5,413 million for the three months ended March 31, 2026. The filing separately reports $22 million of interest income, or 0.41% of revenue.
  • Revenue is disaggregated by Health Sciences, Financial Services, Products and Resources, and Communications, Media and Technology, but the filing does not allocate a universal prohibited-revenue numerator by customer or end use.

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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