MANH

Manhattan Associates, Inc.

HALAL — METHODS DIFFERstock

Is MANH Halal?

Supply-chain and omnichannel enterprise software — methodology-dependent current financial results with a receivables-plus-cash failure under FTSE and MSCI-style limits.

What You Should Know

Manhattan Associates' March 31, 2026 Form 10-Q reports assets of $740.538 million, no interest-bearing debt, cash of $226.133 million, receivables of $227.110 million and quarterly revenue of $282.215 million. Debt/assets is 0.00%, liquidity/assets is 30.54%, receivables plus cash/assets is 61.20% and disclosed interest income is 0.34% of revenue. FTSE-style and MSCI-style receivables-plus-cash screens fail while the examined Malaysia asset ratios pass; no universal prohibited-revenue numerator is disclosed.

⚠️ Concerns

  • Receivables-plus-cash/assets is 61.20%, above examined FTSE and MSCI limits
  • Malaysia-style debt and liquidity ratios pass
  • Enterprise IT-spending and implementation-cycle exposure
  • Retail, logistics and consumer-goods customer mix
  • Disclosed interest income is 0.34% of quarterly revenue; no fixed purification percentage asserted

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
0.00%Within limit
Below 33.333% under FTSE Yasaar

0 / 740.538

Cash + interest-bearing securities / assets
30.54%Within limit
Below 33.333% under FTSE Yasaar

226.133 / 740.538

Receivables + cash / assets
61.20%Above limit
Below 50% under FTSE Yasaar

453.243 / 740.538

Non-compliant income / revenue
0.34%Within limit
No more than 5% under FTSE Yasaar

0.951 / 282.215

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

Receivables-plus-cash/assets is 61.20%, above the examined 50% limit; debt/assets is 0.00%, liquidity/assets is 30.54% and disclosed interest income is 0.34%.

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

Receivables-plus-cash/assets is 61.20%, above the examined MSCI 33.33% total-assets limit; this is not an index-membership claim.

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

Debt/assets is 0.00% and identifiable liquidity/assets is 30.54%, below the examined Malaysia limits; activity remains qualitative 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 licensed historical market-cap series is not stored; methodology-specific asset ratios remain documented.

Business-activity disclosure

Manhattan Associates develops warehouse, transportation, inventory and omnichannel-commerce software, increasingly delivered through its cloud-native platform. Enterprise software and supply-chain technology are generally permissible, but the filing does not provide a universal prohibited-revenue numerator for downstream customers.

Limitation: No universal prohibited-activity revenue numerator or scholar-specific purification percentage is disclosed; customer end-use remains qualitative.

Purification

The filing reports $0.951 million of interest income; ZakatInvest does not prescribe a fixed scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Manhattan Associates' March 31, 2026 Form 10-Q.
  • The filing reports no interest-bearing debt or credit-facility borrowings at period end; operating leases are excluded.
  • Cash and cash equivalents are $226.133 million; no separately identified interest-bearing securities balance is added; accounts receivable, net is $227.110 million.
  • First-quarter revenue is $282.215 million and reported interest income is $0.951 million (0.34% of revenue).
  • Receivables-plus-cash/assets is 61.20%, above FTSE's 50% and MSCI's 33.33% examined limits, while Malaysia's named asset ratios pass.

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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