MAT

Mattel, Inc.

HALAL — SCREEN DOES NOT PASSstock

Is MAT Halal?

Designer and marketer of toys and family entertainment products (Barbie, Hot Wheels, Fisher-Price) — a permissible consumer-products business, with leverage as the primary financial-screen consideration.

What You Should Know

Mattel designs, manufactures and markets toys and family entertainment products under brands including Barbie, Hot Wheels, Fisher-Price, American Girl and UNO, alongside licensing and content. Its March 31, 2026 Form 10-Q reports $6,329.635 million of assets, $2,332.793 million of interest-bearing debt, $866.004 million of cash and $686.661 million of receivables against $862.171 million of first-quarter net sales. Debt/assets is 36.86%, above the 33.33% asset-based debt limits; liquidity/assets is 13.68%, receivables-plus-cash/assets is 24.53% and disclosed investment interest income is 1.24%. The examined asset-based financial screens fail on leverage, while figurative imagery and licensing remain qualitative.

⚠️ Concerns

  • Debt/assets is 36.86%, above the examined FTSE, MSCI and Malaysia asset-based limits
  • Senior notes are conventional, interest-bearing instruments and are the decisive financial-screen concern
  • A minority of scholars treat dolls and figurines depicting living beings (e.g., Barbie) as a qualitative concern, while the mainstream position permits children's toys
  • The filing discloses $10.652 million of investment interest income (1.24% of first-quarter net sales); purification treatment remains scholar-dependent

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
36.86%Above limit
Below 33.333% under FTSE Yasaar

2,332.793 / 6,329.635

Cash + interest-bearing securities / assets
13.68%Within limit
Below 33.333% under FTSE Yasaar

866.004 / 6,329.635

Receivables + cash / assets
24.53%Within limit
Below 50% under FTSE Yasaar

1,552.665 / 6,329.635

Non-compliant income / revenue
1.24%Within limit
No more than 5% under FTSE Yasaar

10.652 / 862.171

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

Debt/assets is 36.86%, above the 33.33% limit; liquidity/assets is 13.68%, receivables-plus-cash/assets is 24.53% and disclosed interest income is 1.24%.

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

Debt/assets is 36.86%, above the examined MSCI total-assets limit; other known asset ratios are below their limits. This is not an index-membership claim.

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

Debt/assets is 36.86%, 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
Not calculated

A licensed historical market-cap series is not stored.

Business-activity disclosure

Mattel designs and markets toys and family-entertainment products under brands including Barbie, Hot Wheels, Fisher-Price and UNO. Consumer toys are generally permissible, but juristic views on figurative imagery and the filing's licensing and content mix remain qualitative.

Limitation: The filing does not classify every product, character, license, content property or customer end use by a universal Sharia category; activity remains qualitative.

Purification

Mattel discloses $10.652 million of investment interest income, but ZakatInvest does not prescribe a scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Mattel's March 31, 2026 Form 10-Q.
  • Interest-bearing debt is noncurrent debt of $2,332.793 million; the current debt line is nil in the filing.
  • Cash and cash equivalents are $866.004 million; no separate interest-bearing securities balance was identified in the balance sheet.
  • Accounts receivable, net is $686.661 million and first-quarter net sales are $862.171 million.
  • The filing discloses $10.652 million of investment interest income; no fixed purification percentage is prescribed.
  • Toys and family entertainment are generally permissible at the activity level, while figurative imagery, licensing and content remain qualitative.

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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