SAMSUNG

Samsung Electronics

HALAL — METHODS DIFFERstock

Is SAMSUNG Halal?

Electronics and semiconductors — permissible technology manufacturer.

What You Should Know

Samsung makes phones, chips, displays, appliances and automotive electronics. Its Q1 2026 statements report KRW 133,873,444 million of revenue; the quantitative screen shows debt/assets 4.44%, liquidity/assets 26.97% and receivables-plus-cash/assets 25.62%. The core industrial activity is generally permissible, while finance income, subsidiaries and dual-use end uses remain qualitative concerns.

⚠️ Concerns

  • Samsung Finance and other financial activities require review
  • Q1 2026 financial income is a conservative 4.57% of revenue proxy
  • Semiconductor and communications products have dual-use and supply-chain considerations

Current quantitative Sharia screen

Based on Interim consolidated financial statements figures for the period ended 2026-03-31; calculated 2026-07-14.

KRW · millions
Interest-bearing debt / assets
4.44%Within limit
Below 33.333% under FTSE Yasaar

28,138,794 / 633,339,604

Cash + interest-bearing securities / assets
26.97%Within limit
Below 33.333% under FTSE Yasaar

170,842,451 / 633,339,604

Receivables + cash / assets
25.62%Within limit
Below 50% under FTSE Yasaar

162,249,035 / 633,339,604

Non-compliant income / revenue (upper bound)
4.57%Within limit
No more than 5% under FTSE Yasaar

6,122,965 / 133,873,444

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

Debt is 4.44%, liquidity is 26.97%, receivables plus cash are 25.62% and the conservative financial-income proxy is 4.57%; the qualitative business screen remains incomplete.

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

The examined asset ratios pass the stated limits, but the consolidated disclosures do not provide a complete school-specific activity classification.

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

The examined debt and liquidity ratios pass the stated limits; this is a calculation against SAC ratios, not an official classification of a Korean-listed security.

Market-cap denominator methods
MSCI M-Series, S&P and Dow Jones methods differ
Financial
Not calculated
Overall
Not calculated

Historical market-cap ratios are not stored, so these methods are not estimated from a current spot price.

Business-activity disclosure

Samsung's reported operations are primarily electronics, semiconductors, displays, appliances and automotive components. These are generally permissible industrial activities, while finance arms, investments, customer end uses and dual-use technology require continuing qualitative review.

Limitation: The consolidated statements do not allocate every subsidiary, financial product, customer end use or interest component into a school-specific prohibited-revenue numerator; no blanket zero-concern claim is made.

Purification

Samsung discloses financial income but does not prescribe a scholar-approved purification percentage; readers should follow the methodology and scholar they use.

Inputs, assumptions and primary sources
  • Amounts are KRW millions from Samsung Electronics' consolidated March 31, 2026 financial statements.
  • Debt includes short-term borrowings, current long-term liabilities, debentures and long-term borrowings; lease liabilities are excluded.
  • Liquidity securities include short-term financial instruments and disclosed financial assets at fair value; equity-method investments are excluded.
  • Trade and non-trade receivables total KRW 88,942,284 million. Q1 2026 revenue was KRW 133,873,444 million.
  • Financial income was KRW 6,122,965 million, used as a conservative upper-bound proxy for potentially non-compliant financial income; it is 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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