IFF

International Flavors & Fragrances Inc.

DOUBTFUL — DATA INCOMPLETEstock

Is IFF Halal?

Flavors, fragrances, and ingredients maker whose products are permissible, but leverage from the DuPont N&B deal often sits above the threshold.

What You Should Know

International Flavors & Fragrances Inc. develops and manufactures flavors, fragrances, and specialty ingredients. Its March 31, 2026 Form 10-Q reports assets of $25,144 million, interest-bearing debt of $5,817 million, cash of $562 million, receivables of $1,830 million and quarterly revenue of $2,741 million. Debt/assets is 23.13%, liquidity/assets is 2.24% and receivables-plus-cash/assets is 9.51%; the examined asset-based ratios pass. Disclosed investment interest is $3 million (0.11% of quarterly revenue), while product end-use allocation remains qualitative.

⚠️ Concerns

  • Asset-based debt/assets is 23.13%, below examined 33.333% limits; market-cap methods are not calculated
  • The verdict remains methodology-dependent because market-cap denominator and product allocation are not universal
  • Disclosed investment interest is 0.11% of quarterly revenue; no fixed purification percentage is asserted
  • Merger-related leverage and divestitures can change the balance sheet
  • Re-screen before each purchase given the leverage sensitivity

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
23.13%Within limit
Below 33.333% under FTSE Yasaar

5,817 / 25,144

Cash + interest-bearing securities / assets
2.24%Within limit
Below 33.333% under FTSE Yasaar

562 / 25,144

Receivables + cash / assets
9.51%Within limit
Below 50% under FTSE Yasaar

2,392 / 25,144

Non-compliant income / revenue
0.11%Within limit
No more than 5% under FTSE Yasaar

3 / 2,741

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

Debt/assets is 23.13%, liquidity/assets is 2.24% and receivables-plus-cash/assets is 9.51%; financial ratios pass, while business disclosure remains incomplete.

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

Debt/assets, liquidity/assets and receivables-plus-cash/assets are below the examined MSCI limits; business disclosure remains incomplete.

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

Debt/assets is 23.13% and liquidity/assets is 2.24%, below the examined Malaysia 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
Incomplete

A properly licensed and reproducible historical market-cap series is not stored; asset-based financial ratios pass but business disclosure remains incomplete.

Business-activity disclosure

IFF manufactures flavors, fragrances, enzymes and specialty ingredients for food, beverage, personal-care and industrial customers; the manufacturing activity is generally permissible.

Limitation: The filing does not allocate revenue by prohibited end use or provide a universal prohibited-revenue numerator.

Purification

The filing discloses $3 million of investment interest (0.11% of revenue); treatment is disclosed for transparency, but no scholar-approved purification percentage is asserted.

Inputs, assumptions and primary sources
  • Amounts are USD millions from IFF's March 31, 2026 Form 10-Q.
  • Debt uses the reported current and noncurrent debt balances totaling $5,817 million; operating lease liabilities are excluded.
  • Cash is $562 million. Receivables use the reported net current receivables balance; tax, earnout and other non-trade balances are not added.
  • Interest income of $3 million is the disclosed investment-interest line (0.11% of quarterly revenue); no universal prohibited-revenue numerator is disclosed.
  • Flavors, fragrances and ingredients are generally permissible, but customer end-use and product allocation remain qualitative.

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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