INFY

Infosys Ltd.

DOUBTFUL — METHODS DIFFERstock

Is INFY Halal?

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

What You Should Know

Infosys's March 31, 2026 Form 20-F reports no interest-bearing debt, liquidity/assets of 28.26%, receivables plus cash/assets of 36.82%, and conservative financial-asset income of 1.73% of revenue. Enterprise technology is generally permissible, while customer industries, Finacle, public-sector work and end use remain qualitative concerns.

⚠️ Concerns

  • Receivables plus cash/assets is 36.82%, above the examined MSCI limit
  • Financial-services, public-sector and defense customer work is not isolated
  • Cash and investments are material
  • Conservative financial-asset income is 1.73% of revenue

Current quantitative Sharia screen

Based on 20-F figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
0.00%Within limit
Below 33.333% under FTSE Yasaar

0 / 16,446

Cash + interest-bearing securities / assets
28.26%Within limit
Below 33.333% under FTSE Yasaar

4,648 / 16,446

Receivables + cash / assets
36.82%Within limit
Below 50% under FTSE Yasaar

6,056 / 16,446

Non-compliant income / revenue (upper bound)
1.73%Within limit
No more than 5% under FTSE Yasaar

349 / 20,158

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

Debt/assets is 0.00%, liquidity/assets is 28.26%, receivables plus cash/assets is 36.82%, and conservative financial-asset income is 1.73%; the activity numerator remains undisclosed.

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

Receivables plus cash/assets is 36.82%, 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 activity remains incompletely disclosed.

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

Infosys provides IT services, consulting, software products and platforms. Enterprise technology services are generally permissible in principle, while public-sector, financial-services, defense, data, AI and customer end uses require continuing qualitative review.

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

Purification

Infosys reports USD 349 million of income from financial assets, approximately 1.73% of revenue. This conservative upper bound is not a prescribed investor purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Infosys's March 31, 2026 Form 20-F.
  • No interest-bearing borrowing balance is reported in the selected consolidated balance sheet; lease liabilities are excluded.
  • Cash is USD 2,341 million. Current and non-current investments total USD 2,307 million and are treated as a conservative securities input.
  • Trade receivables are USD 3,715 million; unbilled revenue is excluded from the receivables numerator. Fiscal 2026 revenue is USD 20,158 million.
  • Income from financial assets of USD 349 million is used as a conservative upper bound, not as a scholar-approved purification percentage.

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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