SU

Suncor Energy Inc.

DOUBTFUL — METHODS DIFFERstock

Is SU Halal?

Oil-sands and integrated energy company — asset ratios pass most methods, but the income and business screens remain incomplete.

What You Should Know

Suncor's 2025 Form 40-F reports debt/assets of 11.11%, liquidity/assets of 4.06%, and receivables plus cash/assets of 9.72%. Oil-sands extraction, refining, marketing, trading, emissions, water, reclamation, and Indigenous-rights impacts remain qualitative concerns, and a gross non-compliant-income numerator is not separately disclosed.

⚠️ Concerns

  • Oil-sands extraction, emissions, water, land and reclamation impacts
  • Refining, marketing, trading and derivative contracts
  • Gross purification numerator is unavailable
  • Worker safety, spills, climate transition and community impacts

Current quantitative Sharia screen

Based on 40-F figures for the period ended 2025-12-31; calculated 2026-07-14.

CAD · millions
Interest-bearing debt / assets
11.11%Within limit
Below 33.333% under FTSE Yasaar

9,987 / 89,913

Cash + interest-bearing securities / assets
4.06%Within limit
Below 33.333% under FTSE Yasaar

3,650 / 89,913

Receivables + cash / assets
9.72%Within limit
Below 50% under FTSE Yasaar

8,737 / 89,913

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

Debt/assets is 11.11%, liquidity/assets is 4.06%, and receivables plus cash/assets is 9.72%; the FTSE income input is unavailable and the business numerator remains undisclosed.

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

The calculated debt, liquidity, and receivables-plus-cash ratios are below the examined MSCI limits, but the business-activity percentage is not reproducible.

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

Debt and liquidity are below the examined Malaysia limits; this is not an official SAC classification.

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

A licensed, reproducible 24- or 36-month market-cap series is not stored.

Business-activity disclosure

Suncor operates oil-sands, exploration and production, refining, marketing, and low-carbon businesses; the energy activities require qualitative review.

Limitation: The filing does not provide a school-neutral prohibited-revenue numerator for trading, derivatives, downstream products, financing, or environmental liabilities.

Purification

A gross non-compliant-income numerator is not separately disclosed in the selected 2025 filing data, so no purification percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are CAD millions from Suncor's 2025 Form 40-F.
  • Interest-bearing debt uses reported borrowings of CAD 9,987 million, including current and non-current borrowings.
  • Cash is CAD 3,650 million. No separate current interest-bearing securities balance was identified in the selected filing inputs.
  • Revenue uses 2025 revenue of CAD 52,377 million. A gross non-compliant-income numerator is not separately disclosed in the selected filing data.

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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