IWM

iShares Russell 2000 ETF

HARAM — SCREEN DOES NOT PASSetf

Is IWM Halal?

Small-cap ETF — heavy financial sector exposure among small caps.

What You Should Know

IWM's March 31, 2026 report shows $81.583 billion of assets. Disclosed interest and securities-lending income is about 8.07% of fund investment income, which fails the examined FTSE-style 5% income test; its broad small-cap universe also contains many conventional banks and financial businesses. This is a fund-level analysis, not an official index classification.

⚠️ Concerns

  • Heavy bank/financial exposure in small caps
  • No Sharia screening

Current quantitative Sharia screen

Based on N-CSR 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 / 81,583.091

Cash + interest-bearing securities / assets
0.97%Within limit
Below 33.333% under FTSE Yasaar

788.002 / 81,583.091

Receivables + cash / assets
0.16%Within limit
Below 50% under FTSE Yasaar

127.512 / 81,583.091

Non-compliant income / revenue
8.07%Above limit
No more than 5% under FTSE Yasaar

71.032 / 880.388

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

Debt/assets is 0.00%, liquidity/assets is 0.97% and receivables plus cash/assets is 0.16%; disclosed incidental income is about 8.07%, above the examined 5% limit.

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 asset limits, but the underlying portfolio is not classified by a universal prohibited-revenue numerator.

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

Debt/assets and liquidity/assets are below the examined Malaysia limits; the pass-through portfolio remains qualitatively and methodologically 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 and a fund-level prohibited-income convention are not stored.

Business-activity disclosure

IWM is a broad Russell 2000 pass-through ETF. Small-cap constituents include conventional banks, financial services, insurance and other mixed activities that are not uniformly screened by the fund.

Limitation: The report provides holdings and income lines but no school-neutral prohibited-revenue allocation across every underlying issuer.

Purification

IWM discloses securities-lending and interest income, but no scholar-approved purification percentage is inferred from the aggregate fund distribution.

Inputs, assumptions and primary sources
  • Amounts are USD millions from IWM's March 31, 2026 annual report.
  • The report shows USD 81,583.091 million of total assets, USD 14.387 million of cash and foreign currency, USD 773.615 million in money-market funds and USD 113.125 million of listed receivables.
  • Interest and securities-lending income totals USD 71.032 million against USD 880.388 million of investment income, or about 8.07%.
  • The FTSE-style income result is a fund-level calculation, not an official index classification; underlying small-cap business activity remains incomplete.
  • ETF look-through ratios are not an official FTSE, MSCI or Malaysia classification.

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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