PKG

Packaging Corp. of America

HALAL — SCREEN DOES NOT PASSstock

Is PKG Halal?

Cardboard packaging — permissible industrial manufacturing.

What You Should Know

Packaging Corporation of America's March 31, 2026 filing shows debt/assets 36.82%, above the examined 33% financial limits; liquidity/assets is 5.71%, receivables plus cash/assets is 16.08%, and interest income/revenue is 0.27%. Packaging is generally permissible, while timber sourcing and customer end uses remain qualitative concerns.

⚠️ Concerns

  • Debt screen fails at 36.82% of assets
  • Greif acquisition financing increased leverage
  • Timber and fiber sourcing
  • Customer end-use revenue not quantified

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
36.82%Above limit
Below 33.333% under FTSE Yasaar

3,968.1 / 10,777.9

Cash + interest-bearing securities / assets
5.71%Within limit
Below 33.333% under FTSE Yasaar

615.5 / 10,777.9

Receivables + cash / assets
16.08%Within limit
Below 50% under FTSE Yasaar

1,733 / 10,777.9

Non-compliant income / revenue
0.27%Within limit
No more than 5% under FTSE Yasaar

6.3 / 2,367.8

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

Debt is 36.82% of total assets, above the examined 33.333% limit. Liquidity is 5.71%, receivables plus cash is 16.08%, and disclosed interest income is 0.27%.

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

Debt is 36.82% of total assets, above the examined 33.33% limit; liquidity and receivables plus cash 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 is 36.82% of total assets, above the examined 33% limit, while identifiable liquidity is below 33%. This is a calculation against SAC ratios, 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 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

Packaging Corporation of America manufactures containerboard, corrugated packaging and paper products. Packaging and paper are generally permissible industrial activities, but timber sourcing, mill operations and downstream customer end uses require qualitative review.

Limitation: The filing does not provide a reproducible prohibited-revenue numerator for timber sourcing, paper end uses or other scholar-specific activity categories.

Purification

Disclosed other interest income is $6.3 million, or 0.27% of quarterly net sales, but ZakatInvest does not prescribe a fixed purification percentage and screened operating-revenue categories remain incomplete.

Inputs, assumptions and primary sources
  • Debt uses $3,968.1 million of long-term debt reported at March 31, 2026; no separate current debt balance is presented in the cited filing.
  • Cash is $397.1 million. Interest-bearing securities combine $146.6 million of current and $71.8 million of noncurrent available-for-sale debt securities.
  • Accounts receivable are $1,335.9 million and quarterly net sales are $2,367.8 million.
  • Disclosed other interest income is $6.3 million, or 0.27% of quarterly net sales; no universal purification rate is prescribed here.

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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