PATH

UiPath Inc.

HALAL — SCREEN DOES NOT PASSstock

Is PATH Halal?

Automation software is generally permissible, but identifiable liquidity exceeds examined limits.

What You Should Know

UiPath's April 30, 2026 filing shows debt/assets of 0.00%, liquidity/assets of 48.74%, receivables plus cash/assets of 32.09% and disclosed interest income/revenue of 2.49%. Robotic process automation and AI-enabled enterprise software are generally permissible, while customer industries, government use, data handling and workforce effects require qualitative review.

⚠️ Concerns

  • Liquidity/assets is 48.74%, above the examined FTSE, MSCI and Malaysia limits
  • AI and automation can support mixed commercial, government and regulated workflows
  • Customer data, model provenance, privacy, security and workforce effects require review
  • Business classification is incomplete despite the generally permissible core software activity

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-04-30; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
0.00%Within limit
Below 33.333% under FTSE Yasaar

0 / 2,904.7

Cash + interest-bearing securities / assets
48.74%Above limit
Below 33.333% under FTSE Yasaar

1,415.746 / 2,904.7

Receivables + cash / assets
32.09%Within limit
Below 50% under FTSE Yasaar

932.194 / 2,904.7

Non-compliant income / revenue
2.49%Within limit
No more than 5% under FTSE Yasaar

10.401 / 418.382

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

Debt/assets is 0.00%, liquidity/assets is 48.74%, receivables plus cash/assets is 32.09% and disclosed interest income/revenue is 2.49%; liquidity/assets exceeds the examined FTSE 33.333% limit.

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

Liquidity/assets is 48.74%, above the examined MSCI 33.33% total-assets limit; debt and receivables plus cash are below their examined limits.

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

Liquidity/assets is 48.74%, above the examined Malaysia 33% limit; this is a calculation against the named 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; the liquidity failure is independent of the unavailable market-cap denominator.

Business-activity disclosure

UiPath supplies robotic process automation, business-automation software, professional services and AI-enabled platform capabilities. Enterprise automation is generally permissible, while AI deployment, government or regulated customers, data handling, workforce effects and downstream end uses require continuing qualitative review.

Limitation: The filing does not allocate revenue into a universal prohibited-activity numerator for AI use, customer industries, government contracts, data processing or workforce impacts.

Purification

UiPath discloses $10.401 million of interest income but does not prescribe a scholar-approved purification percentage; the disclosed ratio is evidence for the income screen, not a complete purification prescription.

Inputs, assumptions and primary sources
  • Amounts are USD millions converted from UiPath's thousands presentation in the April 30, 2026 Form 10-Q.
  • No interest-bearing debt is reported on the balance sheet; operating lease liabilities are excluded.
  • Cash and cash equivalents are $632.195 million and current plus non-current marketable securities are $783.551 million.
  • Accounts receivable, net are $299.999 million and first-quarter revenue is $418.382 million; disclosed interest income is $10.401 million.
  • The filing does not allocate automation, AI, customer or end-use revenue into a universal prohibited-activity numerator.

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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