TM

Toyota Motor Corporation

DOUBTFUL — SCREEN DOES NOT PASSstock

Is TM Halal?

Automotive manufacturing with a substantial captive-finance business — the current consolidated asset and activity screens fail.

What You Should Know

Toyota Motor Corporation's March 31, 2026 Form 20-F reports assets of ¥93,601,350 million, consolidated debt of ¥43,747,784 million, cash of ¥12,659,622 million, identifiable interest-bearing securities of ¥9,541,708 million, receivables of ¥43,121,095 million and fiscal-year sales of ¥50,684,952 million. Debt/assets is 46.74%, liquidity/assets is 23.72% and receivables plus cash/assets is 59.60%. Toyota Financial Services revenue is ¥4,819,003 million, 9.51% of sales, and disclosed other-finance interest income is ¥203,976 million (0.40% of sales). The consolidated asset and captive-finance activity screens fail.

⚠️ Concerns

  • Debt/assets is 46.74%, above examined 33.333% limits
  • Receivables-plus-cash/assets is 59.60%, above the examined FTSE and MSCI limits
  • Toyota Financial Services revenue is 9.51% of sales and includes retail lending, leases and dealer financing
  • Conventional insurance brokerage and finance-receivable funding require qualitative review
  • No universal prohibited-activity percentage is asserted beyond the documented segment proxy

Current quantitative Sharia screen

Based on 20-F figures for the period ended 2026-03-31; calculated 2026-07-15.

JPY · millions
Interest-bearing debt / assets
46.74%Above limit
Below 33.333% under FTSE Yasaar

43,747,784 / 93,601,350

Cash + interest-bearing securities / assets
23.72%Within limit
Below 33.333% under FTSE Yasaar

22,201,330 / 93,601,350

Receivables + cash / assets
59.59%Above limit
Below 50% under FTSE Yasaar

55,780,717 / 93,601,350

Non-compliant income / revenue
0.40%Within limit
No more than 5% under FTSE Yasaar

203,976 / 50,684,952

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

Debt/assets is 46.74% and receivables-plus-cash/assets is 59.60%, both above the examined limits; liquidity/assets is 23.72% and disclosed interest income is 0.40%. The captive-finance activity screen also fails.

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

Debt/assets and receivables-plus-cash/assets exceed the examined MSCI limits; the documented captive-finance activity screen fails independently.

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

Debt/assets is 46.74%, above the examined Malaysia limit, and financial-services revenue is above the 5% activity benchmark. This is not an official classification.

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

A licensed historical market-cap series is not stored; the consolidated asset-based and captive-finance screens already fail.

Business-activity disclosure

Toyota's automotive manufacturing is generally permissible, but its consolidated financial-services business provides retail lending, leases, dealer financing and insurance brokerage. Financial-services revenue is 9.51% of consolidated sales, above the examined 5% activity benchmark, so the business screen fails on the documented captive-finance exposure.

Limitation: The filing does not allocate every financial-services stream between interest, lease, insurance and other revenue under one universal prohibited-activity taxonomy; the segment revenue is used as a conservative lower-bound activity proxy.

Purification

Toyota fails at the documented captive-finance business-activity level; the disclosed interest-income ratio is shown as evidence, not as a scholar-specific purification prescription.

Inputs, assumptions and primary sources
  • Amounts are JPY millions from Toyota's March 31, 2026 Form 20-F.
  • Debt combines consolidated automotive and financial-services current and long-term debt; the financial-services financing portfolio is part of the consolidated issuer screen.
  • Cash is ¥12,659,622 million. Identifiable interest-bearing securities use time deposits, other amortized-cost financial assets and public/corporate bonds; equity securities, investment trusts and derivatives are excluded.
  • Receivables combine trade and other receivables with financial-services receivables; fiscal 2026 sales revenue is ¥50,684,952 million.
  • Financial-services segment revenue is ¥4,819,003 million, a documented lower-bound proxy for captive-finance activity. Disclosed other-finance interest income is ¥203,976 million; no fixed purification percentage is asserted.

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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