PSX

Phillips 66

DOUBTFUL — METHODS DIFFERstock

Is PSX Halal?

Oil refining and midstream — financial ratios pass but activity remains methodology-dependent.

What You Should Know

Phillips 66's March 31, 2026 filing reports debt/assets of 32.26%, liquidity/assets of 6.12% and receivables plus cash/assets of 20.29%; the consolidated disclosure reports no interest income for the quarter. Refining, chemicals, midstream and renewable fuels require qualitative review because no universal prohibited-revenue numerator is disclosed.

⚠️ Concerns

  • Refining, chemicals and fossil-fuel products require review
  • Accounts-receivable securitization and commodity derivatives
  • No universal prohibited-revenue numerator
  • Financial ratios pass but do not resolve activity classification

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
32.26%Within limit
Below 33.333% under FTSE Yasaar

27,124 / 84,084

Cash + interest-bearing securities / assets
6.12%Within limit
Below 33.333% under FTSE Yasaar

5,150 / 84,084

Receivables + cash / assets
20.29%Within limit
Below 50% under FTSE Yasaar

17,060 / 84,084

Non-compliant income / revenue
0.00%Within limit
No more than 5% under FTSE Yasaar

0 / 32,540

FTSE Yasaar
v4.6, February 2026
Financial
Pass
Overall
Incomplete

Debt is 32.26% of total assets, liquidity is 6.12%, receivables plus cash are 20.29% and disclosed interest income is 0.00% of revenue; financial ratios pass but business classification remains incomplete.

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

Debt is 32.26%, liquidity is 6.12% and receivables plus cash are 20.29% of total assets, below the examined MSCI total-assets limits; business classification remains incomplete.

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

Debt/assets is 32.26% and liquidity/assets is 6.12%, below the examined Malaysia SAC limits; business activity remains incomplete and this is 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

Phillips 66 operates refining, midstream, chemicals, marketing and renewable-fuels businesses. Refining and energy infrastructure can be permissible under some approaches, while fossil-fuel end uses, chemicals, renewable-fuels contracts, environmental liabilities, commodity derivatives and financing require qualitative review.

Limitation: The filing does not allocate revenue into a universal prohibited-revenue numerator by product, end use or customer; no exact activity percentage is asserted.

Purification

The filing reports no interest income for the quarter, but no scholar-approved purification methodology is prescribed and business activity remains incompletely classified.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Phillips 66's March 31, 2026 Form 10-Q.
  • Interest-bearing debt includes $8,448 million of short-term debt and $18,676 million of long-term debt; operating and other lease obligations are excluded.
  • Cash and cash equivalents are $5,150 million. Investments and long-term receivables are not added as interest-bearing securities because the filing does not identify an unrestricted debt-security balance.
  • Receivables include $11,284 million of accounts and notes receivable and $626 million of related-party receivables; first-quarter revenue is $32,540 million.
  • The consolidated segment disclosure reports no interest income for the quarter; this is a disclosed zero, not a purification prescription.

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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