TEAM

Atlassian Corporation

DOUBTFUL — METHODS DIFFERstock

Is TEAM Halal?

Permissible SaaS software business, but the result depends on the methodology because the MSCI-style receivables-plus-cash proxy is above its limit.

What You Should Know

Atlassian Corporation develops collaboration and developer software including Jira, Confluence, Trello and Bitbucket. Its March 31, 2026 Form 10-Q reports assets of $5,650.923 million, debt of $989.081 million, cash of $1,136.342 million, accounts receivable of $907.439 million and quarterly revenue of $1,786.971 million. Debt/assets is 17.50%, liquidity/assets is 20.11%, receivables-plus-cash/assets is 36.17% and disclosed interest income/revenue is 0.70%. FTSE and Malaysia asset ratios pass, while the examined MSCI receivables-plus-cash proxy fails at 36.17%; customer end-use activity remains incomplete.

⚠️ Concerns

  • Receivables-plus-cash/assets is 36.17%, above the examined MSCI 33.33% limit
  • Convertible-debt treatment should be kept consistent across screeners
  • Quarterly interest income is $12.554 million and requires purification analysis
  • Re-screen after the next filing

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
17.50%Within limit
Below 33.333% under FTSE Yasaar

989.081 / 5,650.923

Cash + interest-bearing securities / assets
20.11%Within limit
Below 33.333% under FTSE Yasaar

1,136.342 / 5,650.923

Receivables + cash / assets
36.17%Within limit
Below 50% under FTSE Yasaar

2,043.781 / 5,650.923

Non-compliant income / revenue
0.70%Within limit
No more than 5% under FTSE Yasaar

12.554 / 1,786.971

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

Debt/assets is 17.50%, liquidity/assets is 20.11%, receivables plus cash/assets is 36.17% and interest income/revenue is 0.70%; activity remains incomplete.

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

Receivables plus cash/assets is 36.17%, above the examined MSCI 33.33% limit; debt/assets and liquidity/assets are below their limits.

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

Debt/assets and liquidity/assets are below 33%, and interest income/revenue is 0.70%; 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; methods differ because the MSCI asset proxy fails while other known asset ratios pass.

Business-activity disclosure

Atlassian develops collaboration, project-tracking and developer software. SaaS software is generally permissible, while customer end uses require separate review.

Limitation: The filing does not provide a reproducible prohibited-revenue numerator across customer end uses.

Purification

Quarterly interest income is disclosed at $12.554 million, but no scholar-approved purification percentage is inferred.

Inputs, assumptions and primary sources
  • Amounts are USD millions from Atlassian's March 31, 2026 Form 10-Q.
  • Long-term debt is $989.081 million; current marketable securities are not separately reported in the extracted balance sheet.
  • Quarterly revenue is $1,786.971 million and interest income is $12.554 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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