PLUG

Plug Power Inc.

HALAL — SCREEN DOES NOT PASSstock

Is PLUG Halal?

Hydrogen fuel cells — clean energy technology.

What You Should Know

Plug Power develops hydrogen fuel cell systems. Permissible clean energy technology. Its March 2026 Form 10-Q reports $2,368.184 million of assets, $746.867 million of interest-bearing debt, $802.014 million of cash including restricted cash and $163.513 million of quarterly revenue. Debt/assets is 31.54%, while identifiable liquidity/assets is 33.87% and receivables-plus-cash/assets is 38.36%; disclosed interest income is 2.35% of revenue and the filing does not isolate a prohibited-revenue numerator.

⚠️ Concerns

  • Losses while scaling
  • Hydrogen infrastructure development
  • Restricted cash pushes liquidity/assets above the examined 33.333% limit
  • Receivables plus cash exceed the examined MSCI total-assets limit
  • Debt, finance obligations and convertible notes require continuing review

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
31.54%Within limit
Below 33.333% under FTSE Yasaar

746.867 / 2,368.184

Cash + interest-bearing securities / assets
33.87%Above limit
Below 33.333% under FTSE Yasaar

802.014 / 2,368.184

Receivables + cash / assets
38.36%Within limit
Below 50% under FTSE Yasaar

908.525 / 2,368.184

Non-compliant income / revenue
2.35%Within limit
No more than 5% under FTSE Yasaar

3.845 / 163.513

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

Debt/assets is 31.54% and disclosed interest income is 2.35%, but cash plus identifiable securities is 33.87%, above the examined 33.333% limit; business revenue remains incomplete.

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

Liquidity/assets is 33.87% and receivables-plus-cash/assets is 38.36%, above the examined MSCI 33.33% limits; debt and disclosed interest income pass.

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

Identifiable liquidity/assets is 33.87%, above the examined Malaysia 33% limit; 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
Fails

A properly licensed and reproducible historical market-cap series is not stored; the asset-based failures remain independently documented.

Business-activity disclosure

Plug develops hydrogen fuel-cell systems, electrolyzers, hydrogen generation and related power and infrastructure services. Clean-energy equipment is generally permissible, but customer contracts and downstream uses are not fully classified by a universal Sharia activity numerator.

Limitation: The filing disaggregates equipment, service, power-purchase and fuel revenue but does not isolate prohibited end-use or customer-category revenue.

Purification

Plug discloses $3.845 million of interest income, which is below the examined income threshold, but ZakatInvest does not prescribe a fixed scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Plug Power's March 31, 2026 Form 10-Q.
  • Interest-bearing debt is $66.374 million of current finance obligations, $173.531 million of noncurrent finance obligations, $2.495 million of current convertible debt, $502.770 million of noncurrent convertible debt, and $1.697 million of current and noncurrent long-term debt; finance lease liabilities are excluded.
  • Cash is $223.189 million of unrestricted cash plus $183.685 million of current and $395.140 million of noncurrent restricted cash. No separate interest-bearing securities are identified.
  • Accounts receivable, net is $106.511 million; contract assets are not added to avoid treating unbilled performance rights as receivables.
  • Net revenue is $163.513 million for the three months ended March 31, 2026 and disclosed interest income is $3.845 million.

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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