QBTS

D-Wave Quantum Inc.

HALAL — SCREEN DOES NOT PASSstock

Is QBTS Halal?

Quantum annealing systems — halal tech business.

What You Should Know

D-Wave develops quantum-optimization systems. Its March 31, 2026 Form 10-Q reports $1,199.815 million of assets, $46.820 million of debt including leases, $338.197 million of cash, $250.200 million of available-for-sale debt securities, $8.911 million of receivables and $2.858 million of quarterly revenue. Debt/assets is 3.90%, but liquidity/assets is 49.04% and disclosed investment income is 202.41% of quarterly revenue; the examined financial screens fail while dual-use and government end uses remain qualitative.

⚠️ Concerns

  • Liquidity/assets exceeds the examined limits
  • Investment income is unusually large relative to quarterly revenue
  • Speculative sector and cash burn
  • Government and dual-use end uses require qualitative review

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
3.90%Within limit
Below 33.333% under FTSE Yasaar

46.82 / 1,199.815

Cash + interest-bearing securities / assets
49.04%Above limit
Below 33.333% under FTSE Yasaar

588.397 / 1,199.815

Receivables + cash / assets
28.93%Within limit
Below 50% under FTSE Yasaar

347.108 / 1,199.815

Non-compliant income / revenue
202.41%Above limit
No more than 5% under FTSE Yasaar

5.785 / 2.858

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

Liquidity/assets is 49.04%, above the examined 33.333% limit, and disclosed investment income is 202.41% of revenue; debt/assets is 3.90% and receivables-plus-cash/assets is 28.93%.

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

Liquidity/assets is 49.04%, above the examined 33.33% limit; debt/assets is 3.90% and receivables-plus-cash/assets is 28.93%.

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

Liquidity/assets is 49.04%, above the examined Malaysia 33% limit; debt/assets is 3.90%. This calculation is not an official classification.

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

D-Wave develops quantum-computing systems and cloud access. The technology business is generally permissible, while government, defense and dual-use end-use allocation requires qualitative review.

Limitation: The filing does not provide a universal prohibited-activity numerator across customers, contracts and end uses.

Purification

D-Wave discloses $5.785 million of investment income but does not provide a scholar-approved purification percentage or complete prohibited-activity numerator.

Inputs, assumptions and primary sources
  • Amounts are USD millions from D-Wave Quantum's March 31, 2026 Form 10-Q.
  • Interest-bearing debt is $35.423 million of long-term debt, $0.140 million of current debt and $11.257 million of operating-lease liabilities.
  • Cash is $338.197 million and current available-for-sale debt securities are $250.200 million; accounts receivable are $8.911 million.
  • Quarterly revenue is $2.858 million and disclosed investment income is $5.785 million, or 202.41% of quarterly revenue.
  • Quantum-computing technology is generally permissible at the activity level, but the filing does not provide a universal prohibited-activity numerator across government, defense and commercial end uses.

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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