SITE
SiteOne Landscape Supply, Inc.
Is SITE Halal?
Landscape-products distribution and services — generally permissible activity whose known current asset-based ratios pass, with gross interest income and activity classification incomplete.
What You Should Know
SiteOne Landscape Supply's March 29, 2026 Form 10-Q reports assets of $3,457.5 million, debt and finance leases of $668.5 million, cash of $84.0 million, receivables of $576.8 million and quarterly net sales of $940.1 million. Debt/assets is 19.33%, liquidity/assets is 2.43% and receivables plus cash/assets is 19.11%; known asset-based ratios pass, but gross interest income and a universal prohibited-revenue numerator are not separately disclosed.
⚠️ Concerns
- •Known asset-based ratios pass, but gross interest income and activity classification remain incomplete
- •Finance-lease and term-debt leverage
- •Seasonal landscaping, construction and weather cycles
- •Acquisition integration and branch-network exposure
- •No universal prohibited-revenue numerator is disclosed
Current quantitative Sharia screen
Based on 10-Q figures for the period ended 2026-03-29; calculated 2026-07-15.
668.5 / 3,457.5
84 / 3,457.5
660.8 / 3,457.5
- Financial
- Incomplete
- Overall
- Incomplete
Debt/assets is 19.33%, liquidity/assets is 2.43% and receivables-plus-cash/assets is 19.11%; gross interest income and activity remain unavailable.
- Financial
- Pass
- Overall
- Incomplete
Known debt, liquidity and receivables-plus-cash ratios are below the examined MSCI limits; this is not an index-membership claim and activity remains incomplete.
- Financial
- Pass
- Overall
- Incomplete
Debt/assets and identifiable liquidity/assets are below the examined Malaysia limits; this is a calculation against SAC ratios, not an official classification.
- Financial
- Not calculated
- Overall
- Incomplete
A licensed historical market-cap series is not stored; filing-based asset ratios remain documented.
Business-activity disclosure
SiteOne Landscape Supply distributes irrigation, nursery, landscape lighting, hardscape and agronomic products and related services to landscape professionals. The general-purpose distribution and outdoor-products activity is generally permissible, but the filing does not provide a universal prohibited-revenue numerator for downstream end uses.
Limitation: No universal prohibited-activity revenue numerator or scholar-specific purification percentage is disclosed; product and customer end-use allocation remains qualitative.
Purification
The filing does not separately disclose gross interest income; ZakatInvest does not infer a purification amount or prescribe a fixed scholar-approved percentage.
Inputs, assumptions and primary sources
- Amounts are USD millions from SiteOne Landscape Supply's March 29, 2026 Form 10-Q.
- Debt combines $535.8 million of reported total debt and $132.7 million of finance-lease liabilities; operating leases are excluded.
- Cash and cash equivalents are $84.0 million and net accounts receivable are $576.8 million; no separate interest-bearing securities balance is identified.
- First-quarter net sales are $940.1 million. Other income is reported without a separately reproducible gross interest-income numerator.
- Landscape-products distribution and services are retained as qualitative analysis; no universal prohibited-revenue numerator is disclosed.
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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