TATA

Tata Consultancy Services

HALAL — METHODS DIFFERstock

Is TATA Halal?

Tata Consultancy Services' current filing produces mixed methodology results; its IT core is generally permissible while customer-sector and finance-income questions remain qualitative.

What You Should Know

TATA is the preserved legacy alias for Tata Consultancy Services. TCS's March 31, 2026 consolidated statements report INR 182,372 crore of assets, INR 11,283 crore of conservative lease debt, INR 6,417 crore of cash, INR 33,988 crore of investments, INR 67,919 crore of receivables and INR 267,021 crore of revenue. Debt/assets is 6.19%, liquidity/assets is 22.16% and receivables-plus-cash/assets is 40.76%; the examined MSCI-style receivables limit fails while FTSE and Malaysia-style known ratios pass. The current exchange symbol is TCS; the TATA URL is preserved.

⚠️ Concerns

  • MSCI-style receivables-plus-cash/assets is 40.76%
  • BFSI, government and defense client work is not allocated into a prohibited-revenue numerator
  • Investments include government and corporate bonds, certificates of deposit and commercial paper
  • TATA is a preserved legacy alias for TCS; the URL is unchanged

Current quantitative Sharia screen

Based on Audited consolidated financial statements figures for the period ended 2026-03-31; calculated 2026-07-15.

INR · crore
Interest-bearing debt / assets
6.19%Within limit
Below 33.333% under FTSE Yasaar

11,283 / 182,372

Cash + interest-bearing securities / assets
22.16%Within limit
Below 33.333% under FTSE Yasaar

40,405 / 182,372

Receivables + cash / assets
40.76%Within limit
Below 50% under FTSE Yasaar

74,336 / 182,372

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

Debt/assets is 6.19%, liquidity/assets is 22.16% and receivables-plus-cash/assets is 40.76%; the interest-income input is unavailable and business activity is not fully quantified.

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

Debt/assets is 6.19% and liquidity/assets is 22.16%, but receivables-plus-cash/assets is 40.76%, above the examined MSCI total-assets limit.

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

Debt/assets and liquidity/assets are below the examined Malaysia limits; activity and interest-income inputs remain incomplete.

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

A licensed historical market-cap series is not stored, so market-cap denominator methods are not calculated.

Business-activity disclosure

TCS provides information-technology services, consulting, software and business-process services. The core technology activity is generally permissible, while customer-sector and government/defense end-use questions remain qualitative.

Limitation: The consolidated filing does not provide a universal prohibited-revenue numerator or a standalone consolidated interest-income numerator.

Purification

The consolidated filing does not provide a standalone interest-income numerator, and no scholar-approved purification percentage is calculated.

Inputs, assumptions and primary sources
  • Amounts are INR crore from TCS's audited consolidated financial statements for March 31, 2026.
  • TATA is the preserved legacy asset alias for Tata Consultancy Services; the current exchange symbol is TCS and this record does not change the existing URL.
  • Interest-bearing debt includes current and non-current lease liabilities; current and non-current investments are included as identifiable securities; trade receivables combine billed and unbilled balances.
  • The filing does not provide a standalone consolidated interest-income numerator or universal prohibited-revenue 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.

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