GS

Goldman Sachs Group

HARAM — SCREEN DOES NOT PASSstock

Is GS Halal?

Conventional investment bank — net interest income is 20.64% of Q1 net revenue and securities financing is core activity.

What You Should Know

Goldman Sachs's March 31, 2026 Form 10-Q shows $2,060,180 million of assets and $3,555 million of net interest income against $17,227 million of quarterly net revenue. Investment banking, bonds, derivatives, repo, securities lending and principal trading create an independent conventional-finance failure.

⚠️ Concerns

  • Debt underwriting and bond activity
  • Derivatives and structured products
  • Repo, securities lending and principal trading

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
19.24%Within limit
Below 33.333% under FTSE Yasaar

396,304 / 2,060,180

Cash + interest-bearing securities / assets
26.21%Within limit
Below 33.333% under FTSE Yasaar

540,039 / 2,060,180

Receivables + cash / assets
37.62%Within limit
Below 50% under FTSE Yasaar

774,946 / 2,060,180

Non-compliant income / revenue
20.64%Above limit
No more than 5% under FTSE Yasaar

3,555 / 17,227

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

Reported debt is 19.24% of assets, but identifiable liquidity is 26.24% and net interest income is 20.64% of revenue; conventional financial activity independently fails.

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

Receivables-plus-cash is 37.62% of assets, above the examined 33.33% total-assets limit; conventional financial activity independently fails.

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

Debt, identifiable liquidity and receivables-plus-cash are below the examined financial ratios, but conventional financial services are the core business and net interest income is 20.64% of revenue. This is a calculation against SAC ratios, not an official SAC classification.

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

Historical market-cap ratios are not stored; a different denominator cannot cure the failed conventional-finance activity.

Business-activity disclosure

Goldman Sachs is a conventional financial-services group focused on investment banking, global markets, securities financing, derivatives, lending and asset management. Net interest income alone was 20.64% of quarterly net revenue, above the examined 5% activity benchmark.

Limitation: The filing reports trading, principal transactions, investment banking and financing categories but does not classify each contract by Sharia status. The conventional financial-services core independently fails.

Purification

Purification is not calculated because Goldman Sachs fails at the core conventional-finance activity level. The 20.64% net-interest figure establishes failure rather than a donation percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Goldman Sachs' March 31, 2026 Form 10-Q.
  • Debt uses reported unsecured short- and long-term borrowings plus secured financings.
  • Identifiable interest-bearing securities include interest-bearing bank deposits, resale agreements and debt securities; trading assets are excluded.
  • Receivables include customer and other receivables, securities borrowed, loans and resale agreements.
  • Net interest income of $3,555 million is compared with $17,227 million of quarterly net revenue as a directly disclosed minimum non-compliant business-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.

🧾
Own GS? Purify your portfolio.
Per-holding purification amounts, zakat on your shares, and halal alternatives for flagged holdings — a personalized report prepared for you within 48 hours.
Order Your Report — $49 →
Track GS and 30,000+ stocks' live compliance status with Islamicly — 50% off with code ZAKAT50.Get Islamicly →

Want to screen more assets?

Use our interactive Halal Checker to screen any stock, ETF, or crypto instantly.

Go to Halal Checker →