AAOIFI-based methodology

How we decide what's halal.

Every DSE-listed company on mCapital goes through the same transparent screening process. Here's exactly how a stock earns its compliance verdict.

01

Business activity screen

We first check what the company actually does. Any business whose core revenue comes from interest-based finance, alcohol, gambling, tobacco, conventional insurance, or other prohibited activities is marked non-compliant — regardless of its financials.

02

Financial-ratio screen

Companies that pass the activity screen are tested against financial thresholds: interest-bearing debt relative to market value, non-compliant income as a share of revenue, and the proportion of cash and interest-bearing securities.

03

Purification guidance

For borderline-compliant stocks that earn a small amount of impermissible income, we estimate the portion you should purify (donate) so the rest of your returns stay halal.

The financial thresholds we apply.

A company must clear all of the following to be considered Shariah-compliant. These thresholds follow widely accepted AAOIFI screening principles.

Interest-bearing debtLess than 30% of market capitalization
Non-compliant incomeLess than 5% of total revenue
Cash & interest securitiesLess than 30% of market capitalization
Prohibited business activityNone — automatic fail if present

What a verdict looks like.

Halal

A pharmaceutical manufacturer

Core business is permissible, interest-bearing debt sits at 12% of market cap, and non-compliant income is under 1%. Clears every screen — safe to invest with no purification required.

Not halal

A conventional bank

The core business is interest-based lending, which is a prohibited activity. It fails the business-activity screen outright, so the financial ratios are never even reached.

Screening is an ongoing process — a company's compliance can change as its financials shift each quarter. mCapital re-screens holdings and alerts you if a stock you own moves out of compliance.

See the verdict on every DSE stock.

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