JD

JD.com Inc.

DOUBTFUL — METHODS DIFFERstock

Is JD Halal?

Retail and logistics are generally permissible, but JD's fintech, marketplace and VIE activity remains methodology-dependent.

What You Should Know

JD.com operates online retail, marketplace, logistics, delivery and technology services. Its December 31, 2025 filing reports debt/assets of 10.64%, liquidity/assets of 30.67% and receivables plus cash/assets of 23.71%. The filing does not isolate every JD Technology, consumer-finance, merchant-category or VIE revenue stream, so the quantitative ratios pass while the qualitative screen remains incomplete.

⚠️ Concerns

  • JD Technology and consumer-finance products can involve lending, payments and riba-based contracts
  • Consolidated VIE structure creates legal, governance and enforceability risks
  • Marketplace categories include pharmaceuticals, media, alcohol and other products requiring merchant-level review
  • Logistics labor, delivery conditions, data security and counterfeit-goods risks require review

Current quantitative Sharia screen

Based on 20-F figures for the period ended 2025-12-31; calculated 2026-07-14.

RMB · millions
Interest-bearing debt / assets
10.64%Within limit
Below 33.333% under FTSE Yasaar

73,998 / 695,201

Cash + interest-bearing securities / assets
30.67%Within limit
Below 33.333% under FTSE Yasaar

213,232 / 695,201

Receivables + cash / assets
23.71%Within limit
Below 50% under FTSE Yasaar

164,821 / 695,201

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

Debt/assets is 10.64%, liquidity/assets is 30.67% and receivables plus cash/assets is 23.71%, below the examined asset-based limits; FTSE's income ratio cannot be completed because consolidated interest income is aggregated.

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

Debt/assets is 10.64%, liquidity/assets is 30.67% and receivables plus cash/assets is 23.71%, below the examined MSCI total-assets limits; fintech, merchant and VIE activity remains incomplete.

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

The examined financial ratios pass at debt/assets 10.64%, liquidity/assets 30.67% and receivables plus cash/assets 23.71%; activity classification remains incomplete and 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, and business and income classification remains incomplete.

Business-activity disclosure

JD operates online retail, marketplace, logistics, delivery, technology and other services. Retail and logistics are generally permissible, while JD Technology and related consumer-finance, lending, payments and marketplace categories require methodology-specific review.

Limitation: The filing does not allocate every product, merchant category, fintech contract or VIE revenue stream into a universal prohibited-activity numerator, and interest income is included within an aggregated other-income line.

Purification

Interest income is included in an aggregated line and no scholar-approved purification percentage is prescribed; readers should follow the methodology and scholar they use.

Inputs, assumptions and primary sources
  • Amounts are RMB millions from JD.com's fiscal year ended December 31, 2025 Form 20-F and rounded to the nearest million.
  • Debt includes short-term debts of RMB8,014 million, unsecured senior notes of RMB24,309 million and long-term debts of RMB41,675 million; operating lease liabilities are excluded.
  • Cash is RMB137,488 million. Interest-bearing securities use short-term investments of RMB75,744 million; equity and other investments are excluded.
  • Accounts receivable, net is RMB27,333 million. Fiscal-year total net revenues are RMB1,309,085 million.
  • The filing describes interest income within 'Others, net' but does not provide a consolidated amount suitable for a universal prohibited-income 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.

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