GH

Guardant Health, Inc.

DOUBTFUL — SCREEN DOES NOT PASSstock

Is GH Halal?

Cancer liquid-biopsy diagnostics are permissible healthcare activity, but current convertible debt, liquidity and receivables screens fail decisively.

What You Should Know

Guardant Health, Inc. develops blood-based cancer diagnostics and screening tests including Guardant360 and Shield. Its March 31, 2026 Form 10-Q reports $1,915.291 million of assets, $1,503.471 million of convertible debt, $989.291 million of cash, $1,118.284 million of available-for-sale debt securities, $137.404 million of accounts receivable and $301.665 million of first-quarter revenue. Debt/assets is 78.50%, liquidity/assets is 110.04%, receivables-plus-cash/assets is 58.83% and investment income interest/revenue is 3.70%. Medical diagnostics are generally permissible, but the current quantitative result is doubtful.

⚠️ Concerns

  • Debt/assets is 78.50%, above the examined 33.333% asset-based limit
  • Liquidity/assets is 110.04%, above the examined limits
  • Receivables-plus-cash/assets is 58.83%, above the examined limits
  • Investment income interest is 3.70% of revenue; purification treatment remains methodology-specific
  • Convertible debt and cash/security balances can change the verdict materially

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
78.50%Above limit
Below 33.333% under FTSE Yasaar

1,503.471 / 1,915.291

Cash + interest-bearing securities / assets
110.04%Above limit
Below 33.333% under FTSE Yasaar

2,107.575 / 1,915.291

Receivables + cash / assets
58.83%Above limit
Below 50% under FTSE Yasaar

1,126.695 / 1,915.291

Non-compliant income / revenue
3.70%Within limit
No more than 5% under FTSE Yasaar

11.151 / 301.665

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

Debt/assets is 78.50%, liquidity/assets is 110.04% and receivables plus cash/assets is 58.83%, above the examined limits; interest income/revenue is 3.70%.

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

Debt/assets is 78.50%, liquidity/assets is 110.04% and receivables plus cash/assets is 58.83%, above the examined MSCI limits; interest income/revenue is 3.70%.

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

Debt/assets is 78.50% and liquidity/assets is 110.04%, above the examined Malaysia SAC limits; this is 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 historical market-cap series is not stored; the asset-based screens fail decisively on debt and liquidity.

Business-activity disclosure

Guardant develops blood-based cancer diagnostics and screening tests. Medical diagnostics are generally permissible, while test use, customer, collaboration and product-level disclosure remains methodology-dependent.

Limitation: The filing does not allocate every diagnostic, customer or collaboration revenue stream into a universal prohibited-activity numerator.

Purification

Guardant discloses $11.151 million of investment income interest, but no scholar-approved purification percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Guardant Health's March 31, 2026 Form 10-Q.
  • Debt is $1,503.471 million of noncurrent convertible debt; operating leases are excluded.
  • Cash and cash equivalents are $989.291 million. Available-for-sale debt securities are $1,118.284 million and are included as identifiable interest-bearing securities; restricted cash is not added again.
  • Accounts receivable, net is $137.404 million and first-quarter revenue is $301.665 million.
  • Investment income interest is $11.151 million; the filing does not provide a universal prohibited-revenue numerator for diagnostics, screening or collaborations.

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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