HCL

HCL Technologies

DOUBTFUL — METHODS DIFFERstock

Is HCL Halal?

Indian IT outsourcing — core business is permissible, but the current MSCI receivables-plus-cash screen fails.

What You Should Know

HCLTech's March 31, 2026 IFRS statements report debt/assets of 0.14%, liquidity/assets of 26.25%, receivables plus cash/assets of 34.75%, and disclosed interest income of 1.19% of revenue. IT, cloud, engineering and software services are generally permissible, while AI, cybersecurity, public-sector and financial-services end uses require qualitative review.

⚠️ Concerns

  • Receivables plus cash/assets is 34.75%, above the examined MSCI limit
  • Financial-services, public-sector and defense work is not isolated
  • Short-term deposits and securities are material
  • Disclosed interest income is 1.19% of revenue

Current quantitative Sharia screen

Based on IFRS annual financial statements figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
0.14%Within limit
Below 33.333% under FTSE Yasaar

17 / 12,261

Cash + interest-bearing securities / assets
26.25%Within limit
Below 33.333% under FTSE Yasaar

3,219 / 12,261

Receivables + cash / assets
34.75%Within limit
Below 50% under FTSE Yasaar

4,261 / 12,261

Non-compliant income / revenue
1.19%Within limit
No more than 5% under FTSE Yasaar

174 / 14,664

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

Debt/assets is 0.14%, liquidity/assets is 26.25%, receivables plus cash/assets is 34.75% and interest income is 1.19%; the activity numerator remains undisclosed.

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

Receivables plus cash/assets is 34.75%, above the examined MSCI 33.33% total-assets limit; debt and liquidity pass.

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

Debt and liquidity are below the examined Malaysia limits; this is not an official SAC classification and the activity numerator remains incomplete.

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.

Business-activity disclosure

HCLTech provides IT services, engineering, cloud, cybersecurity, software and digital transformation products. The core technology business is generally permissible in principle, while financial-services, public-sector, defense, AI and customer end uses require qualitative review.

Limitation: The filing does not provide a school-neutral prohibited-revenue numerator for customer industries, public-sector work, products, data services or downstream end use.

Purification

HCLTech discloses USD 174 million of interest income, approximately 1.19% of revenue. The disclosed amount is a screen input, not a purification prescription.

Inputs, assumptions and primary sources
  • Amounts are USD millions from HCLTech's March 31, 2026 IFRS financial statements.
  • Borrowings are USD 17 million; lease liabilities are excluded.
  • Cash and cash equivalents are USD 872 million. Current and non-current investments plus other bank balances total USD 2,347 million and are treated as a conservative liquidity-securities input.
  • Trade receivables and unbilled receivables total USD 3,389 million; 2026 revenue is USD 14,664 million.
  • Disclosed interest income on debt securities, bank deposits and other sources totals USD 174 million, or approximately 1.19% of revenue.

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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