ROKU
Roku Inc.
Is ROKU Halal?
Streaming and advertising platform with material content concerns and identifiable liquidity failures.
What You Should Know
Roku's March 31, 2026 filing shows debt/assets of 0.00%, liquidity/assets of 54.68% and receivables plus cash/assets of 55.20%; gross interest income is not separately disclosed. Roku distributes streaming content, subscriptions, advertisements and devices, but its platform and ad business can monetize impermissible entertainment, adult content and prohibited campaigns.
⚠️ Concerns
- •Liquidity/assets is 54.68%, above the examined FTSE, MSCI and Malaysia limits
- •Receivables plus cash/assets is 55.20%, above the examined FTSE and MSCI limits
- •Streaming platform and channel distribution can monetize impermissible entertainment and adult content
- •Advertising can include alcohol, gambling, adult, riba-related and other prohibited campaigns
- •Gross interest income is not separately disclosed
Current quantitative Sharia screen
Based on 10-Q figures for the period ended 2026-03-31; calculated 2026-07-14.
0 / 4,352.634
2,380.219 / 4,352.634
2,402.463 / 4,352.634
- Financial
- Fails
- Overall
- Fails
Debt/assets is 0.00%, liquidity/assets is 54.68%, receivables plus cash/assets is 55.20% and gross interest income is not separately disclosed; liquidity/assets and receivables plus cash/assets exceed the examined FTSE limits.
- Financial
- Fails
- Overall
- Fails
Liquidity/assets is 54.68% and receivables plus cash/assets is 55.20%, above the examined MSCI 33.33% total-assets limits; debt remains below its limit.
- Financial
- Fails
- Overall
- Fails
Liquidity/assets is 54.68%, above the examined Malaysia 33% limit; this is a calculation against the named ratios, not an official classification.
- Financial
- Not calculated
- Overall
- Fails
A licensed historical market-cap series is not stored; the liquidity and receivables failures are independent of the unavailable market-cap denominator.
Business-activity disclosure
Roku operates a streaming platform, advertising business, subscription services and device business. Hardware and platform infrastructure can be permissible, but content distribution, advertising, channel-store availability and customer end uses require continuing qualitative review.
Limitation: The filing does not allocate revenue into a universal prohibited-activity numerator for content category, advertising vertical, channel-store activity or downstream viewing.
Purification
Roku does not separately disclose gross interest income for the quarter; other income includes interest, strategic-investment and other items, so no scholar-approved purification percentage can be derived from this filing.
Inputs, assumptions and primary sources
- Amounts are USD millions converted from Roku's thousands presentation in the March 31, 2026 Form 10-Q.
- No borrowings are reported under the credit facility; operating lease liabilities are excluded.
- Cash and cash equivalents are $1,649.877 million, including cash and money-market funds; short-term time deposits of $730.342 million are treated as interest-bearing securities.
- Accounts receivable, net are $752.586 million and first-quarter revenue is $1,248.879 million.
- The filing reports other income net and strategic-investment results but does not separately disclose gross interest income, and it does not allocate content or advertising 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.
Similar Stocks
Want to screen more assets?
Use our interactive Halal Checker to screen any stock, ETF, or crypto instantly.
Go to Halal Checker →