The Short Answer
ENTG is doubtful on the current financial screen. The March 28, 2026 filing reports debt/assets of 43.08%, above the examined 33.333% limits. The business activity itself—semiconductor materials and contamination control—is generally permissible.
Current quantitative Sharia screen
Based on 10-Q figures for the period ended 2026-03-28; calculated 2026-07-13.
3,651.2 / 8,475.1
442.7 / 8,475.1
972.2 / 8,475.1
1.9 / 811.9
- Financial
- Fails
- Overall
- Fails
Debt/assets is 43.08%, above the examined 33.333% limit; liquidity/assets is 5.22%, receivables plus cash/assets is 11.47% and interest income/revenue is 0.23%.
- Financial
- Fails
- Overall
- Fails
Debt/assets is 43.08%, above the examined MSCI 33.33% limit; other identified ratios pass.
- Financial
- Fails
- Overall
- Fails
Debt/assets is 43.08%, above the examined Malaysia SAC 33% limit.
- Financial
- Not calculated
- Overall
- Fails
No licensed historical market-cap series is stored; the asset-based screens already fail on debt/assets.
Business-activity disclosure
Entegris supplies specialty materials, filtration, purification, contamination-control products and process consumables to semiconductor manufacturers. These activities are generally permissible, while leverage and semiconductor-cycle exposure remain material context.
Limitation: The filing does not allocate revenue into a universal prohibited-activity numerator.
Purification
The filing discloses $1.9 million of interest income, or 0.23% of quarterly revenue; ZakatInvest does not prescribe a fixed scholar-approved purification percentage.
Inputs, assumptions and primary sources
- Amounts are USD millions from Entegris' March 28, 2026 Form 10-Q.
- Total debt is $3,651.2 million net of unamortized discount and issuance costs; no revolving-facility borrowings were outstanding.
- Cash is $442.7 million and trade accounts receivable is $529.5 million.
- Quarterly net sales were $811.9 million and disclosed interest income was $1.9 million.
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.
Business activity
Entegris supplies advanced materials, specialty chemicals, filtration, purification, FOUPs and process consumables used in semiconductor fabrication. These are generally permissible specialty-materials activities.
Qualitative context
The key current issue is leverage from the CMC Materials acquisition. Semiconductor-cycle exposure and customer concentration are business-quality considerations; the financial screen fails because debt/assets is above the examined limit.
What the filing changes
The Form 10-Q reports $8.475 billion of assets, $3.651 billion of debt, $442.7 million of cash, $529.5 million of trade receivables and $811.9 million of quarterly sales. Disclosed interest income is $1.9 million, or 0.23% of revenue.
Bottom line
ENTG is doubtful until leverage falls below the applicable screen. Recheck the next filing and apply the methodology used by your preferred adviser.