DLO

DLocal Ltd.

DOUBTFUL — SCREEN DOES NOT PASSstock

Is DLO Halal?

Emerging market payments — payment processing with potential lending.

What You Should Know

dLocal's Q1 2026 results report $1,825.767 million of assets, $2.764 million of lease financing, and $913.600 million of cash plus identifiable financial assets. Payment processing is generally permissible, but liquidity/assets and receivables plus cash/assets are high and merchant categories, advances and credit features require qualitative review.

⚠️ Concerns

  • Payment processing serves merchants across varied categories
  • Liquidity/assets is 50.04% and receivables plus cash/assets is 86.72%
  • Potential credit, advances and settlement-financing products

Current quantitative Sharia screen

Based on 6-K figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
0.15%Within limit
Below 33.333% under FTSE Yasaar

2.764 / 1,825.767

Cash + interest-bearing securities / assets
50.04%Above limit
Below 33.333% under FTSE Yasaar

913.6 / 1,825.767

Receivables + cash / assets
86.69%Above limit
Below 50% under FTSE Yasaar

1,582.701 / 1,825.767

Non-compliant income / revenue
3.15%Within limit
No more than 5% under FTSE Yasaar

10.59 / 335.862

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

Liquidity/assets is 50.04% and receivables plus cash/assets is 86.72%, both above the examined FTSE limits; debt/assets is 0.15% and interest income/revenue is 3.15%.

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

Liquidity/assets is 50.04% and receivables plus cash/assets is 86.72%, exceeding the examined MSCI limits.

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

Conventional liquidity/assets is 50.04%, above the examined Malaysia SAC financial limit; this is a calculation, not an official classification.

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

A licensed average-market-cap series is not stored; the asset-based liquidity and receivables screens fail independently.

Business-activity disclosure

dLocal provides cross-border payment processing and merchant infrastructure. Payment services can be permissible, but credit, advances, merchant categories and funds-flow contracts require contract-level and qualitative review.

Limitation: The quarterly presentation does not isolate prohibited merchant revenue or a scholar-approved activity numerator.

Purification

dLocal discloses $10.590 million of interest income, but ZakatInvest does not prescribe a scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from dLocal's March 31, 2026 results presentation.
  • Cash is $815.605 million; financial assets at fair value through profit or loss of $97.995 million are included conservatively as identifiable interest-bearing securities even though the classification is mixed.
  • Trade and other receivables total $767.096 million, combining current $740.432 million and non-current $26.664 million. Lease liabilities of $2.764 million are included as financing obligations; other financial liabilities are not assumed to be interest-bearing without a clearer filing classification.
  • Interest income from financial instruments is $10.590 million, approximately 3.15% of revenue. Payment and merchant end-use revenue is not allocated into a universal prohibited-revenue numerator.

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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