FND

Floor & Decor Holdings, Inc.

HALAL — FINANCIAL SCREENS PASSstock

Is FND Halal?

Hard-surface flooring retail — specialty home improvement retail is permissible.

What You Should Know

Floor & Decor is a specialty retailer of hard-surface flooring including tile, wood, laminate, vinyl, and stone, plus related installation accessories. Its March 26, 2026 Form 10-Q reports $5,576.303 million of assets, $196.115 million of term-loan debt, $293.632 million of cash, $104.329 million of receivables and $1,152.278 million of quarterly net sales. Debt/assets is 3.52%, liquidity/assets is 5.27%, receivables-plus-cash/assets is 7.14% and disclosed interest income is 0.18% of revenue; the examined FTSE, MSCI and Malaysia financial ratios pass. Specialty building-material retail is generally permissible, with housing-cycle, inventory and store-expansion risks treated qualitatively.

⚠️ Concerns

  • Moderate debt from store expansion program
  • Minor interest income
  • Cyclical exposure to housing market
  • Inventory and store-expansion execution

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-26; calculated 2026-07-15.

USD · millions
Interest-bearing debt / assets
3.52%Within limit
Below 33.333% under FTSE Yasaar

196.115 / 5,576.303

Cash + interest-bearing securities / assets
5.27%Within limit
Below 33.333% under FTSE Yasaar

293.632 / 5,576.303

Receivables + cash / assets
7.14%Within limit
Below 50% under FTSE Yasaar

397.961 / 5,576.303

Non-compliant income / revenue
0.18%Within limit
No more than 5% under FTSE Yasaar

2.05 / 1,152.278

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

Debt/assets is 3.52%, liquidity/assets is 5.27%, receivables-plus-cash/assets is 7.14% and disclosed interest income is 0.18% of revenue; the examined FTSE ratios and core activity pass.

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

Debt/assets, liquidity/assets and receivables-plus-cash/assets are below the examined MSCI total-assets limits; this is not an index-membership claim.

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; filing-based financial results remain documented.

Business-activity disclosure

Floor & Decor sells hard-surface flooring, installation accessories and related home-improvement materials through specialty retail and warehouse stores. The core commerce activity is generally permissible.

Limitation: The filing does not allocate every customer or installation use into a scholar-approved prohibited-revenue numerator, but no prohibited product category is identified in the reported retail mix.

Purification

Floor & Decor discloses $2.050 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 converted from Floor & Decor's March 26, 2026 Form 10-Q values reported in thousands.
  • Interest-bearing debt is the $196.115 million current term-loan balance; operating lease liabilities are excluded.
  • Cash is $293.632 million and no separately identified interest-bearing securities balance is included.
  • Receivables are $104.329 million net; first-quarter net sales are $1,152.278 million.
  • Disclosed interest income is $2.050 million; the filing also reports interest expense and capitalized interest, so this is not a scholar-approved purification percentage.
  • Specialty flooring and building-material retail is generally permissible; housing-cycle, inventory and store-expansion risks remain qualitative concerns.

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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