MSFT2
GitHub (Microsoft; parent-company proxy)
Is MSFT2 Halal?
Software development platform — entirely permissible.
What You Should Know
GitHub provides software development and collaboration tools. The March 31, 2026 Microsoft filing gives a parent-company proxy of debt/assets 5.80%, liquidity/assets 11.27% and receivables plus cash/assets 13.27%. Gross interest income, GitHub-specific financials and activity revenue are not separately disclosed, so the quantitative result is incomplete and methodology-dependent.
⚠️ Concerns
- •Parent-company ratios are not standalone GitHub figures
- •Microsoft cloud, gaming, advertising and other activity is not allocated to the alias
- •Gross interest income is not separately disclosed
Current quantitative Sharia screen
Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-14.
40,262 / 694,228
78,272 / 694,228
92,146 / 694,228
- Financial
- Incomplete
- Overall
- Incomplete
Parent-proxy debt is 5.80%, liquidity is 11.27% and receivables plus cash are 13.27%, below the examined limits, but gross interest income is unavailable and GitHub activity remains incomplete.
- Financial
- Pass
- Overall
- Incomplete
Parent-proxy debt, liquidity and receivables-plus-cash are 5.80%, 11.27% and 13.27%, below the examined 33.33% total-assets limits; this is not a GitHub standalone or index-membership claim.
- Financial
- Pass
- Overall
- Incomplete
Parent-proxy debt and identifiable liquidity are 5.80% and 11.27%, below the examined 33% limits; gross interest income and GitHub activity remain incomplete.
- Financial
- Not calculated
- Overall
- Not calculated
A properly licensed and reproducible 24- or 36-month issuer market-cap history is not stored, so market-cap methods are not estimated from a current spot price.
Business-activity disclosure
GitHub provides software development and collaboration infrastructure, generally permissible in isolation. The MSFT2 route is a GitHub alias, but the available filing is Microsoft parent-company data and does not isolate GitHub activity for a complete issuer-level Sharia screen.
Limitation: Microsoft does not disclose a reproducible prohibited-revenue numerator or a standalone GitHub balance sheet and income statement in the filing used here; gross interest income is also unavailable.
Purification
Gross interest income is unavailable for the parent proxy and GitHub-specific income is not disclosed; no purification amount is estimated.
Inputs, assumptions and primary sources
- This is a parent-company proxy for the preserved MSFT2 GitHub route; Microsoft does not publish a standalone GitHub balance sheet for this screen.
- Debt includes 31,423 of long-term debt and 8,839 of current debt.
- Cash is 32,105 and short-term investments are 46,167; client and restricted balances are excluded.
- Accounts receivable, net is 60,041. Quarterly revenue is 82,886 for the three months ended March 31, 2026.
- Gross interest income is not separately disclosed in a reproducible tag or line item for this period; it is therefore null rather than assumed zero. GitHub revenue and prohibited-activity revenue are not separately quantified.
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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