SLB

Schlumberger Limited (SLB)

DOUBTFUL — DATA INCOMPLETEstock

Is SLB Halal?

Oilfield-services and energy-technology provider with passing known financial ratios, but environmental and project-end-use questions leave the activity screen incomplete.

What You Should Know

SLB's March 31, 2026 Form 10-Q reports assets of $54,526 million, debt of $11,608 million, cash of $2,819 million, short-term investments of $568 million, receivables of $9,037 million and first-quarter revenue of $8,721 million. Debt/assets is 21.29%, liquidity/assets is 6.21%, receivables-plus-cash/assets is 21.74% and interest income/revenue is 0.23%, below the examined financial limits. Oilfield-services end uses, fossil-fuel externalities and project mix remain qualitative concerns.

⚠️ Concerns

  • Some scholars raise environmental concerns around intensive fossil-fuel extraction
  • Debt/assets is 21.29% but market-cap methods were not calculated
  • Project-based receivables are material
  • ChampionX integration changed the business mix
  • Quarterly interest income is $20 million and requires purification analysis

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
21.29%Within limit
Below 33.333% under FTSE Yasaar

11,608 / 54,526

Cash + interest-bearing securities / assets
6.21%Within limit
Below 33.333% under FTSE Yasaar

3,387 / 54,526

Receivables + cash / assets
21.74%Within limit
Below 50% under FTSE Yasaar

11,856 / 54,526

Non-compliant income / revenue
0.23%Within limit
No more than 5% under FTSE Yasaar

20 / 8,721

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

Debt/assets is 21.29%, liquidity/assets is 6.21%, receivables plus cash/assets is 21.74% and interest income/revenue is 0.23%; activity remains incomplete.

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

Debt/assets is 21.29%, liquidity/assets is 6.21% and receivables plus cash/assets is 21.74%, below the examined MSCI limits; activity remains incomplete.

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

Debt/assets and liquidity/assets are below 33%; 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
Incomplete

A licensed historical market-cap series is not stored; the filing-based asset screen passes but the overall result remains incomplete.

Business-activity disclosure

SLB provides oilfield services, drilling, reservoir, production, digital and new-energy technologies. Energy services are generally permissible at the activity level, while fossil-fuel externalities, defense-adjacent work and project end uses require separate review.

Limitation: The filing does not provide a reproducible prohibited-revenue numerator for environmental, defense-adjacent or other project end uses.

Purification

First-quarter interest income is disclosed at $20 million, but no scholar-approved purification percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are USD millions from SLB's March 31, 2026 Form 10-Q.
  • Debt combines $1,938 million short-term borrowings/current debt and $9,670 million long-term debt.
  • Cash is $2,819 million and short-term investments are $568 million; receivables net of allowance are $9,037 million.
  • First-quarter revenue is $8,721 million and interest income is $20 million.
  • No prohibited-activity revenue numerator is separately 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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