FLR

Fluor Corporation

DOUBTFUL — SCREEN DOES NOT PASSstock

Is FLR Halal?

Permissible EPC and construction-services business, but the March 2026 filing-based liquidity and receivables screens fail.

What You Should Know

Fluor Corporation provides engineering, procurement, construction and maintenance services across infrastructure, energy, chemicals, mining, advanced technologies and government projects. Its March 31, 2026 Form 10-Q reports assets of $7,920 million, interest-bearing debt of $1,071 million, cash of $3,187 million, marketable securities of $52 million and accounts receivable of $951 million. Debt/assets is 13.52%, liquidity/assets is 40.90% and receivables-plus-cash/assets is 52.25%; quarterly interest income is $25 million and a prohibited-activity revenue numerator is unavailable. The known liquidity and receivables proxies fail the examined FTSE Yasaar, MSCI and Malaysia limits, so the stored result is doubtful rather than an unconditional halal classification.

⚠️ Concerns

  • Liquidity/assets is 40.90%, above the examined 33% limits
  • Receivables plus cash/assets is 52.25%, above the examined FTSE 50% and MSCI 33.33% limits
  • Government and defense-adjacent projects have mixed end uses
  • Energy and mining work requires customer and project review
  • Re-screen after the next filing, divestiture or material project change

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
13.52%Within limit
Below 33.333% under FTSE Yasaar

1,071 / 7,920

Cash + interest-bearing securities / assets
40.90%Above limit
Below 33.333% under FTSE Yasaar

3,239 / 7,920

Receivables + cash / assets
52.25%Above limit
Below 50% under FTSE Yasaar

4,138 / 7,920

Non-compliant income / revenue
0.68%Within limit
No more than 5% under FTSE Yasaar

25 / 3,663

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

Liquidity is 40.90% and receivables plus cash is 52.25%, above the examined FTSE limits; debt/assets is 13.52%.

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

Liquidity is 40.90% and receivables plus cash is 52.25%, above the examined MSCI 33.33% limits.

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

Liquidity is 40.90%, above the examined Malaysia 33% limit; activity remains incomplete and this is 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 asset screen fails regardless.

Business-activity disclosure

Fluor provides engineering, procurement, construction and maintenance services for infrastructure, energy, chemicals, mining, advanced technologies and government projects. Professional services and construction are generally permissible, while project end uses require review.

Limitation: The filing does not provide a reproducible prohibited-revenue numerator for government, energy or defense-adjacent project end uses.

Purification

Interest income is disclosed at $25 million for the quarter, but no scholar-approved purification percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Fluor's March 31, 2026 Form 10-Q.
  • Debt is the reported $1,071 million long-term debt; operating and contract liabilities are excluded from the debt proxy.
  • Cash and cash equivalents are $3,187 million and marketable securities are $52 million.
  • Accounts receivable is $951 million; contract assets of $1,232 million are disclosed separately and not included in the receivables input.
  • Quarterly interest income is $25 million and revenue is $3,663 million; no prohibited-activity revenue numerator is separately disclosed.

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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