WIT

Wipro Ltd.

DOUBTFUL — SCREEN DOES NOT PASSstock

Is WIT Halal?

Indian IT services — the current liquidity screen fails despite a generally permissible core business.

What You Should Know

Wipro's March 31, 2026 Form 20-F reports debt/assets of 13.05%, liquidity/assets of 40.19%, receivables plus cash/assets of 18.80%, and disclosed interest revenue of 3.06% of revenue. Technology services are generally permissible, but the asset-based liquidity screens and customer end-use questions require review.

⚠️ Concerns

  • Liquidity/assets is 40.19%, above the examined asset-based limits
  • Financial-services, public-sector and defense customer work is not isolated
  • Large investment balance requires continuing review
  • Disclosed interest revenue is 3.06% of revenue

Current quantitative Sharia screen

Based on 20-F figures for the period ended 2026-03-31; calculated 2026-07-14.

INR · millions
Interest-bearing debt / assets
13.05%Within limit
Below 33.333% under FTSE Yasaar

167,874 / 1,286,520

Cash + interest-bearing securities / assets
40.19%Above limit
Below 33.333% under FTSE Yasaar

517,029 / 1,286,520

Receivables + cash / assets
18.80%Within limit
Below 50% under FTSE Yasaar

241,805 / 1,286,520

Non-compliant income / revenue
3.06%Within limit
No more than 5% under FTSE Yasaar

28,367 / 926,240

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

Debt/assets is 13.05%, liquidity/assets is 40.19%, receivables plus cash/assets is 18.80% and disclosed interest revenue is 3.06%; liquidity exceeds the examined FTSE limit.

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

Liquidity/assets is 40.19%, above the examined MSCI 33.33% total-assets limit; debt and receivables plus cash pass.

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

Liquidity/assets is 40.19%, above the examined Malaysia financial limit; 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
Fails

A licensed historical market-cap series is not stored; the liquidity failure is independent of that denominator.

Business-activity disclosure

Wipro provides IT services, consulting, software and technology products. The core technology business is generally permissible in principle, while financial-services, public-sector, defense, data, AI and customer end uses require qualitative review.

Limitation: The filing does not provide a school-neutral prohibited-revenue numerator for customer industries, public-sector work, products, data services or downstream end use.

Purification

Wipro discloses INR 28,367 million of revenue from interest, approximately 3.06% of revenue. The disclosed amount is a screen input, not a scholar-approved purification percentage.

Inputs, assumptions and primary sources
  • Amounts are INR millions from Wipro's March 31, 2026 Form 20-F.
  • Debt includes current borrowings of INR 165,912 million and long-term borrowings of INR 1,962 million; operating leases are excluded.
  • Cash and cash equivalents are INR 105,555 million. Current investments of INR 411,474 million are treated as a conservative securities input.
  • Current and non-current trade receivables total INR 136,250 million; fiscal 2026 revenue is INR 926,240 million.
  • Disclosed revenue from interest is INR 28,367 million, or approximately 3.06% of revenue; it is evidence for screening, not a purification prescription.

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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