ULTA

Ulta Beauty Inc.

DOUBTFUL — METHODS DIFFERstock

Is ULTA Halal?

Beauty retailer — financial ratios pass, but product and salon activity require review.

What You Should Know

Ulta's May 2, 2026 filing reports debt/assets of 2.10%, liquidity/assets of 3.21%, receivables plus cash/assets of 6.01% and disclosed net interest income of 0.02% of quarterly revenue. Cosmetics, salon services, alcohol-containing products and animal-derived ingredients remain scholar-dependent.

⚠️ Concerns

  • Cosmetics may contain alcohol and animal-derived ingredients
  • Beauty marketing and salon services require review
  • Disclosed interest income is not a complete purification prescription

Current quantitative Sharia screen

Based on 10-Q figures for the period ended 2026-05-02; calculated 2026-07-14.

USD · millions
Interest-bearing debt / assets
2.10%Within limit
Below 33.333% under FTSE Yasaar

144.899 / 6,895.245

Cash + interest-bearing securities / assets
3.21%Within limit
Below 33.333% under FTSE Yasaar

221.3 / 6,895.245

Receivables + cash / assets
6.01%Within limit
Below 50% under FTSE Yasaar

414.54 / 6,895.245

Non-compliant income / revenue
0.02%Within limit
No more than 5% under FTSE Yasaar

0.652 / 3,163.857

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

Debt is 2.10% of assets, liquidity is 3.21%, receivables plus cash are 6.01% and disclosed interest income is 0.02%; activity classification remains incomplete.

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

Examined financial ratios are below the total-assets limits; this is not an index-membership claim.

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

Examined financial ratios are below Malaysia SAC limits; 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.

Business-activity disclosure

Ulta operates beauty retail stores, e-commerce and salons. Retail and salon services can be permissible, while cosmetics ingredients, alcohol, animal derivatives, marketing and co-branded financial arrangements require review.

Limitation: The filing does not quantify a scholar-specific prohibited-revenue numerator; the disclosed income figure is a screen input, not a complete purification prescription.

Purification

Ulta discloses $0.652 million of net interest income but does not prescribe a scholar-approved purification percentage; no fixed amount is estimated.

Inputs, assumptions and primary sources
  • Amounts are USD thousands converted to millions from Ulta's May 2, 2026 Form 10-Q.
  • Short-term debt is $144.899 million; operating leases are excluded.
  • Cash is $166.3 million and short-term investments are $55 million.
  • Receivables are $248.24 million and quarterly revenue is $3,163.857 million; disclosed net interest income is $0.652 million.
  • The filing does not allocate cosmetics, services or product revenue into a universal prohibited-activity 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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