LNT

Alliant Energy Corporation

DOUBTFUL — SCREEN DOES NOT PASSstock

Is LNT Halal?

Regulated electric and gas utility in the Midwest — the service is generally permissible, but the latest filing shows debt/assets of 46.10%, above the examined limits.

What You Should Know

Alliant Energy Corporation provides electricity and natural gas to customers in Iowa and Wisconsin through Interstate Power and Light and Wisconsin Power and Light, while investing in wind and solar generation. Supplying energy and renewable infrastructure is generally permissible, subject to fuel-mix and end-use review. Alliant's March 31, 2026 Form 10-Q reports $24,813 million of assets, $11,440 million of interest-bearing debt, $115 million of cash, $724 million of long-term investments, $497 million of accounts receivable and $1,184 million of first-quarter revenue. Debt/assets is 46.10%, liquidity/assets is 3.38% and receivables-plus-cash/assets is 2.47%; gross interest income is not separately disclosed. The leverage screen fails, so LNT remains doubtful.

⚠️ Concerns

  • Debt/assets is 46.10%, above the examined 33.333% asset-based limits
  • The regulated-utility model is structurally dependent on interest-bearing leverage
  • Long-term investments need security-level classification and gross interest income is unavailable
  • Renewables, gas assets and regulatory structures require continuing qualitative review
  • Verdict can change as debt and investment balances change — re-screen against new filings

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
46.10%Above limit
Below 33.333% under FTSE Yasaar

11,440 / 24,813

Cash + interest-bearing securities / assets
3.38%Within limit
Below 33.333% under FTSE Yasaar

839 / 24,813

Receivables + cash / assets
2.47%Within limit
Below 50% under FTSE Yasaar

612 / 24,813

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

Debt/assets is 46.10%, above the 33.333% limit; liquidity/assets is 3.38% and receivables plus cash/assets is 2.47%. The debt ratio fails, while gross interest income remains unavailable.

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

Debt/assets is 46.10%, above the examined 33.33% limit; liquidity and receivables-plus-cash remain below their limits.

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

Debt/assets is 46.10%, above the examined Malaysia SAC limit; identifiable liquidity/assets is below its 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 licensed historical market-cap series is not stored; the asset-based screens fail on debt/assets.

Business-activity disclosure

Alliant Energy provides regulated electric and natural-gas service in Iowa and Wisconsin and is investing in wind and solar generation. Supplying energy and renewable infrastructure is generally permissible, while fuel mix, regulatory structures, investments and conventional financing require continuing review.

Limitation: The filing does not allocate revenue into a universal prohibited-activity numerator or separately disclose gross interest income across utility and investment activities.

Purification

Gross interest income is not separately disclosed, so no purification amount or scholar-approved percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Alliant Energy's March 31, 2026 Form 10-Q and rounded to the nearest million.
  • Debt combines $433 million of short-term borrowings, no current long-term debt and $11,007 million of noncurrent long-term debt; operating leases are excluded.
  • Cash and cash equivalents are $115 million. The filing reports $724 million of long-term investments; it does not identify a separate prohibited-security numerator, so this amount is used as an identifiable investment proxy and should be reviewed by methodology.
  • Accounts receivable, net is $497 million and first-quarter operating revenue is $1,184 million.
  • Gross interest income and a universal prohibited-revenue numerator are not separately disclosed.

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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