NSC

Norfolk Southern Corporation

DOUBTFUL — SCREEN DOES NOT PASSstock

Is NSC Halal?

Permissible freight transportation activity, but the current filing-based debt/assets ratio fails the examined asset-based limits.

What You Should Know

Norfolk Southern is an eastern U.S. Class I freight railroad carrying merchandise, intermodal and coal across a 19,500-route-mile network. General-purpose transportation is generally permissible, while coal, chemical and customer end-use mix require qualitative review. The March 31, 2026 Form 10-Q gives total assets of $45,113 million, debt of $16,492 million, cash of $1,341 million, receivables of $1,123 million and quarterly revenue of $2,998 million. Debt/assets is 36.56%, liquidity/assets is 2.97% and receivables plus cash/assets is 5.47%, so the examined FTSE, MSCI and Malaysia asset-based financial screens fail; the filing does not provide a usable interest-income or prohibited-revenue numerator.

⚠️ Concerns

  • The current filing-based debt/assets screen is 36.56%, above the examined 33.33% limit
  • Coal-haulage revenue is a declining but meaningful component of the commodities mix; some scholars apply additional environmental-stewardship scrutiny
  • The 2023 East Palestine, Ohio derailment created litigation and environmental-remediation liabilities
  • Crude-oil and petrochemical haulage is a portion of the merchandise commodities mix
  • The filing does not separately disclose a usable interest-income or prohibited-revenue numerator

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
36.56%Above limit
Below 33.333% under FTSE Yasaar

16,492 / 45,113

Cash + interest-bearing securities / assets
2.97%Within limit
Below 33.333% under FTSE Yasaar

1,341 / 45,113

Receivables + cash / assets
5.46%Within limit
Below 50% under FTSE Yasaar

2,464 / 45,113

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

Debt/assets is 36.56%, above the examined 33.333% limit; liquidity/assets is 2.97% and receivables-plus-cash/assets is 5.47%.

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

Debt/assets is 36.56%, above the examined MSCI 33.33% limit; liquidity/assets is 2.97% and receivables-plus-cash/assets is 5.47%.

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

Debt/assets is 36.56%, above the examined Malaysia debt limit; transportation activity and prohibited-revenue allocation remain qualitative.

Market-cap denominator methods
MSCI M-Series, S&P and Dow Jones methods differ
Financial
Not calculated
Overall
Incomplete

A properly licensed and reproducible historical market-cap series is not stored; filing-based asset ratios remain documented.

Business-activity disclosure

Norfolk Southern transports freight by rail. General-purpose transportation is generally permissible, while coal, chemicals and customer end-use allocation requires qualitative review.

Limitation: The filing does not provide a universal prohibited-revenue numerator across all commodities and customers.

Purification

The filing does not separately disclose an interest-income numerator suitable for a purification calculation; no fixed percentage is asserted.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Norfolk Southern's March 31, 2026 Form 10-Q.
  • Debt uses the reported $16,492 million long-term debt and capital lease obligation balance.
  • Receivables use the reported $1,123 million balance; no unsupported prohibited-revenue numerator is assumed.
  • Quarterly revenue is $2,998 million; the filing does not separately disclose an interest-income numerator usable for this screen.
  • Freight rail is generally permissible, while coal, chemicals and customer end-use mix require qualitative review.

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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