LVS

Las Vegas Sands Corp.

HARAM — SCREEN DOES NOT PASSstock

Is LVS Halal?

HARAM: integrated casino resorts; casino revenue and conventional leverage both fail the current screens.

What You Should Know

Las Vegas Sands operates large integrated casino resorts in Macau and Singapore. Its March 31, 2026 filing reports $2,739 million of casino revenue on $3,585 million of total revenue (76.40%), while debt/assets is 65.64% and receivables plus cash/assets is 18.92%. Core casino gambling is prohibited in Islam; mall, hotel and convention revenue do not remove that exposure.

⚠️ Concerns

  • Casino gambling is the dominant revenue stream
  • Casino revenue was 76.40% of quarterly revenue
  • Debt/assets was 65.64%
  • Alcohol, mixed entertainment and conventional financing

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
65.64%Above limit
Below 33.333% under FTSE Yasaar

13,900 / 21,176

Cash + interest-bearing securities / assets
15.73%Within limit
Below 33.333% under FTSE Yasaar

3,330 / 21,176

Receivables + cash / assets
18.92%Within limit
Below 50% under FTSE Yasaar

4,007 / 21,176

Non-compliant income / revenue
0.98%Within limit
No more than 5% under FTSE Yasaar

35 / 3,585

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

Debt/assets is 65.64%, above the 33.333% limit; liquidity/assets is 15.73%, receivables-plus-cash/assets is 18.92%, and casino revenue is 76.40% of total revenue.

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

Debt/assets is 65.64%, above the examined MSCI total-assets limit; the business-activity screen also fails on casino revenue.

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

Debt/assets is 65.64%, above the examined Malaysia limit; casino revenue is 76.40% of total revenue. This is a calculation against SAC ratios, 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; asset-based financial and business-activity screens already fail.

Business-activity disclosure

Las Vegas Sands operates integrated casino resorts in Macau and Singapore. Casino gaming is the largest revenue category and is maysir, prohibited under Islamic law; mall, hotel and convention operations do not remove the core casino exposure.

Limitation: Casino revenue is used as a documented lower-bound prohibited-activity numerator; the filing does not classify every gaming-adjacent or mixed resort stream under one Sharia standard.

Purification

The filing discloses $35 million of interest income; ZakatInvest does not prescribe a fixed scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Las Vegas Sands' March 31, 2026 Form 10-Q.
  • Debt is the reported total debt balance of $13,900 million, including current maturities.
  • Casino revenue was $2,739 million of $3,585 million of net revenue; mall, rooms, food and beverage and convention revenue are retained in the qualitative analysis.
  • The filing reports $35 million of interest income; cash equivalents include money-market funds and U.S. Treasury bills, so no additional securities amount is double-counted.

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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