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Shariah Compliance & Certification

Transparency about our screening methodology, certification status, data sources, and the limitations of automated Shariah screening.

Last Updated: 1 April 2026

Certification Status

Pending Formal Shariah Board Review

Barakfi's screening methodology is currently pending formal review and certification by an independent Shariah advisory board. Our screening criteria are derived from globally recognised standards (detailed below), but have not yet been formally endorsed by a Shariah scholar or board.

We are actively pursuing formal Shariah board certification and intend to engage a qualified panel of Islamic finance scholars with expertise in Indian equity markets. Until such certification is obtained, our screening results should be treated as preliminary assessments that require independent verification by users with their preferred Shariah authority.

Important: The absence of formal Shariah board certification means that our screening results do not carry the authority of a fatwa or certified Shariah opinion. Users must exercise their own judgment and consult qualified scholars.

Methodology Sources

Our screening methodology draws from three primary sources, combining global best practices with India-specific considerations:

S&P Shariah Indices Methodology

The primary framework for our financial ratio screening. Developed by S&P Dow Jones Indices in consultation with Ratings Intelligence Partners, this is one of the most widely adopted Shariah equity screening standards globally.

AAOIFI Shariah Standards

The Accounting and Auditing Organisation for Islamic Financial Institutions (AAOIFI) provides comprehensive Shariah standards referenced for sector classification and purification guidance.

ICIF India Guidance

The Indian Centre for Islamic Finance provides contextual guidance on applying international Islamic finance standards to the Indian equity market, including treatment of Indian-specific financial instruments.

We continuously monitor updates to these standards and adjust our screening rules accordingly. Any material changes to the methodology are documented and versioned.

Screening Criteria

Every stock in our universe undergoes a two-stage screening process: sector-level filtering followed by financial ratio analysis. The following criteria must be satisfied for a stock to be classified as compliant:

Debt to Market Capitalisation

< 33%

Total interest-bearing debt must be less than 33% of both the company's 36-month average market capitalisation and current market cap. This limits exposure to riba (interest-based leverage).

Non-Permissible Income Ratio

< 5%

Revenue from non-permissible activities (alcohol, gambling, tobacco, pork, etc.) must not exceed 5% of total business income. This ensures the company's core business is halal.

Interest Income Ratio

< 5%

Interest income earned from treasury operations, fixed deposits, or other interest-bearing instruments must be less than 5% of total business income.

Accounts Receivable to Market Cap

< 33%

Accounts receivable must be less than 33% of market capitalisation (S&P standard). This prevents investing in companies whose value is primarily tied up in receivables, which may represent interest-based transactions.

Cash & Interest-Bearing Securities

< 33%

Cash and interest-bearing securities (including short-term investments) must be less than 33% of total assets (AAOIFI standard). This limits exposure to companies heavily invested in interest-bearing instruments.

Sector Permissibility

Pass / Fail

The company must not operate primarily in a prohibited sector: conventional banking/finance, conventional insurance, alcohol, tobacco, pork, gambling, adult entertainment, cannabis, interest-based lending, or controversial weapons.

What the Classifications Mean

Each stock is assigned one of three compliance statuses based on the screening results:

HALAL

The stock passes both the sector screen and all financial ratio thresholds. Based on available data and our automated methodology, the stock appears suitable for Shariah-compliant investment. This is not a religious certification — users should verify with their scholar.

REQUIRES REVIEW

The stock passes automated checks but carries flags that require human judgment: borderline ratios (within 5% of a threshold), mixed business activities, data gaps in financial statements, or recent corporate actions that may affect compliance. A qualified scholar's review is recommended.

NON-COMPLIANT

The stock fails one or more screening criteria — either it operates in a prohibited sector or one or more financial ratios exceed the permissible threshold. This stock is not suitable for Shariah-compliant investment based on our methodology.

Limitations of Automated Screening

While automated screening provides consistency and scalability, it has inherent limitations that users should be aware of:

  • Data Dependency: Our screening is only as accurate as the underlying financial data sourced from third-party providers. Errors, omissions, or delays in source data will directly affect screening results.
  • Binary Classification: Automated systems apply fixed thresholds. Real-world Shariah compliance often involves nuanced scholarly judgment that cannot be fully captured by algorithms.
  • Limited Scope: We screen based on quantitative financial ratios and broad sector classifications. We do not perform qualitative analysis of individual company activities, contracts, or governance practices.
  • Reporting Lag:Financial statements are published quarterly or annually. Between reporting periods, a company's actual financial position may differ materially from the last reported figures.
  • Jurisdictional Differences: Different Islamic finance authorities may use different thresholds (e.g., 30% vs 33% debt ratio) or different denominators (total assets vs market cap). Our methodology follows one specific standard and may not align with all scholarly opinions.
  • Subsidiary Activities: Our screening evaluates the consolidated entity. We may not capture non-permissible activities conducted through subsidiaries that are not fully reflected in consolidated financial statements.

Our Commitment to Formal Certification

We are committed to obtaining formal Shariah advisory board certification for our screening methodology. Our roadmap includes:

  • Engaging an independent Shariah advisory board comprising scholars with expertise in Islamic finance and familiarity with Indian capital markets.
  • Submitting our screening methodology, threshold values, sector classifications, and data sourcing processes for formal review.
  • Implementing board recommendations and incorporating scholarly feedback into our methodology.
  • Publishing the certification status, board composition, and any conditions or qualifications attached to the certification.
  • Conducting periodic reviews (at minimum annually) to maintain certification as methodologies and standards evolve.

Users will be notified when formal certification is obtained. The certification status on this page will be updated accordingly.

Reporting Concerns and Errors

We encourage users to report any screening results they believe to be inaccurate or any concerns about our methodology. Community feedback is valuable in improving the accuracy and reliability of our screening:

Report a Screening Error

Email: shariah@barakfi.in

Please include: stock symbol, the concern or discrepancy observed, and any supporting data or references.

We review all reports within 5 business days. If a valid concern is identified, we will update the screening result and, where appropriate, issue a correction notice.

Update Frequency and Versioning

Our screening data and methodology are maintained on the following schedule:

  • Market Data: Stock prices and market capitalisation are refreshed daily during trading days (subject to API availability and data source limitations).
  • Financial Statements: Balance sheet, income statement, and cash flow data are updated within 7 days of quarterly/annual results being published by companies.
  • Screening Rules: Methodology thresholds and sector classifications are versioned. The current version is v1.0 (April 2026). Any changes to screening rules will be documented with a new version number and change log.
  • Compliance Re-screening: All stocks in our universe are re-screened whenever new financial data is ingested. Compliance status may change after each re-screening cycle.
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