KNF

Knife River Corporation

DOUBTFUL — SCREEN DOES NOT PASSstock

Is KNF Halal?

Aggregates and construction are permissible, but current debt/assets is above the examined financial limits.

What You Should Know

Knife River produces aggregates, ready-mix concrete and asphalt and provides related contracting services across the central and western United States. Its March 31, 2026 Form 10-Q reports assets of $3,817.863 million, interest-bearing debt of $1,433.328 million, cash of $75.458 million and a receivable proxy of $304.469 million that combines receivables and contract assets. Debt/assets is 37.54%, liquidity/assets is 1.98% and receivables-plus-cash/assets is 9.95%; all three examined asset-based methods fail on debt. The filing reports interest expense net of immaterial interest income, with no reproducible gross non-compliant-income numerator.

⚠️ Concerns

  • Debt/assets is 37.54%, above the examined 33% limits
  • Spinoff- and acquisition-related debt requires continued monitoring
  • Public infrastructure, construction seasonality and project claims remain qualitative
  • No reproducible gross non-compliant-income numerator is disclosed
  • Re-screen after the next filing or a material debt change

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
37.54%Above limit
Below 33.333% under FTSE Yasaar

1,433.328 / 3,817.863

Cash + interest-bearing securities / assets
1.98%Within limit
Below 33.333% under FTSE Yasaar

75.458 / 3,817.863

Receivables + cash / assets
9.95%Within limit
Below 50% under FTSE Yasaar

379.927 / 3,817.863

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

Debt/assets is 37.54%, above the examined 33.333% limit; liquidity/assets is 1.98% and receivables-plus-cash/assets is 9.95%.

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

Debt/assets is 37.54%, above the examined MSCI limit; the asset-based screen fails.

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

Debt/assets is 37.54%, above the examined Malaysia limit; this is not an official classification.

Market-cap denominator methods
MSCI M-Series, S&P and Dow Jones methods differ
Financial
Not calculated
Overall
Fails

A properly licensed and reproducible historical market-cap series is not stored; the debt screen already fails.

Business-activity disclosure

Knife River produces aggregates, ready-mix concrete and asphalt and provides related contracting services, mainly for public infrastructure. These activities are generally permissible, while project claims, environmental obligations and acquisition integration require qualitative review.

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

Purification

The filing reports interest expense net of immaterial interest income but no reproducible gross non-compliant-income numerator; no fixed purification percentage is asserted.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Knife River's March 31, 2026 Form 10-Q.
  • Debt combines current long-term debt of $11.708 million and long-term debt of $1,421.620 million.
  • Cash, cash equivalents and restricted cash are $75.458 million; no separate interest-bearing securities balance is identified.
  • The receivable proxy combines receivables of $227.281 million and contract assets of $77.188 million.
  • The filing reports interest expense net of immaterial interest income but no reproducible gross non-compliant-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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