Documentation

How it all works

Understand exactly how Hisaab calculates your net profit, Zakat eligibility, and dividend purification. Transparency is key to Halal investing.

1. Buy Charges & Average Price

When using Indian brokers like Angel One, Zerodha, or Groww, the Average Price shown in your portfolio the next day (T+1) already includes your brokerage, STT, Exchange transaction charges, and GST.

How to enter this in Hisaab:
  • Method 1 (Recommended): Enter the Average Price from your broker app as the Buy Price, and enter 0 for Buy Charges. This prevents double-counting charges.
  • Method 2 (From Contract Note): Enter the raw execution price as the Buy Price, and the total overall charges from your contract note into the Buy Charges field. Hisaab will pro-rate the charges across your shares automatically.

2. Net Profit (Realized Gain)

When you sell shares, Hisaab calculates your true take-home net profit.

Profit = (Sell Price × Shares) - (Buy Price × Shares) - Pro-rated Buy Charges - Sell Charges

If you sell only half of your shares, Hisaab only deducts half of the Buy Charges you entered to accurately reflect the cost basis of the sold shares.

3. Capital Gains Purification

Purification is the process of donating the non-halal portion of your income to charity (without expecting reward) to cleanse your wealth. This is strictly calculated on your Gross Profit.

Purification Base = (Sell Price - Buy Price) × Shares Sold
Why are charges ignored?
Personal taxes (like GST, STT) and brokerage fees are expenses you pay to third parties. According to Sharia principles (such as AAOIFI guidelines), you cannot deduct personal expenses from the non-halal income you are obligated to give away.

Dividend Purification

If a stock has a 5% non-halal income ratio, you must donate 5% of every dividend received to charity. Hisaab calculates this automatically per payment based on the ratio you set.

4. Zakat on Shares

Zakat is an annual Islamic obligation of 2.5% on eligible wealth. In Hisaab, we automate this tracking.

  • Nisab: The minimum wealth threshold before Zakat becomes obligatory (based on the gold/silver standard). For investments, only profit is zakatable.
  • Hawl (Hold Period): A stock must be held for a full lunar year before its profit is zakatable. Hisaab tracks exactly how many days a position has been held. Zakat becomes eligible after approximately 354 days (a lunar year varies depending on the moon cycle).
  • Active vs Long-Term: Active traders (buying/selling for short-term gain) pay 2.5% on the total market value of the stock. Long-term investors pay 2.5% typically due only on the profit and dividend yield (zakatable assets), not the capital invested.
  • Haram Stocks: If a stock is categorized as Haram, it must be divested immediately and is entirely subject to purification. Haram stocks are excluded from Zakat because you are obligated to divest them entirely without keeping the profit.

5. What Makes a Stock Sharia Compliant?

There is no single universally mandated Sharia standard — multiple global scholarly bodies provide screening frameworks. All agree on what is prohibited, but differ slightly on financial ratio thresholds. A stock must pass two steps to be considered halal.

Step 1 — Business Activity Screening

The company's core business must be halal. These industries are excluded by all standards:

  • Conventional banking & insurance (interest / riba-based)
  • Alcohol production or distribution
  • Pork-related products
  • Gambling & betting
  • Tobacco
  • Adult entertainment / pornography
  • Weapons manufacturing (excluded by most standards)
Step 2 — Financial Ratio Screening

Even a halal business can have a haram financial structure due to excessive interest-bearing debt. Three ratios are checked:

Debt Ratio
Total interest-bearing debt ÷ Market Cap (or Total Assets) must be below the threshold.
Investment Ratio
Interest-earning deposits & investments ÷ Market Cap (or Total Assets) must be below the threshold.
Impure Income
Revenue from non-halal activities ÷ Total Revenue must be under 5%. Any income below this limit must be purified.
Standards Comparison
StandardThresholdDenominatorInterest in 5%?
AAOIFI< 30%Market CapYes (stricter)
DJIM< 33%Market CapNo
S&P Shariah< 33%Market CapNo
FTSE / MSCI< 33%Total AssetsYes
AAOIFI: Accounting and Auditing Organization for Islamic Financial Institutions (Bahrain)
DJIM: Dow Jones Islamic Market (USA)
S&P: Standard & Poor's (USA)
FTSE: Financial Times Stock Exchange (UK)
MSCI: Morgan Stanley Capital International (USA)
Why does the 33% exist?

The 33% threshold used by mainstream index providers is derived from a well-known Hadith regarding what constitutes a "significant" or "large" portion.

Sa'd ibn Abi Waqqas asked the Prophet ﷺ if he could give two-thirds of his wealth in charity. The Prophet ﷺ replied, "No." Sa'd asked, "Then half?" He replied, "No." Sa'd asked, "Then a third?" The Prophet ﷺ replied: "A third, and a third is much (or great)."
— Sahih al-Bukhari 2742, Sahih Muslim 1628

Islamic financial scholars extracted from this that anything up to one-third (33.3%) is considered a minority portion, while one-third and above crosses the threshold into becoming a significant portion. Thus, impermissible financial elements (like interest-bearing debt) must be kept strictly below one-third. AAOIFI adopts a slightly stricter 30% out of extra caution.

6. Dividend Tracking

Dividends are periodic cash payments from companies to shareholders. Hisaab tracks every payment and automatically links it to your purification obligations.

  • Auto-Fetch: Pull historical dividend data from Yahoo Finance across all your holdings at once with a single tap.
  • Manual Logging: If auto-fetch doesn't detect a payment, you can log it manually with the exact date and amount per share.
  • Purification Link: Any dividend from a stock with a non-halal % will automatically show the exact portion you need to donate to charity.

7. Portfolio & Sharia Tracking

Add a stock and Hisaab takes care of the rest — tracking every position's performance, compliance, and religious obligations automatically.

  • P&L Tracking: Unrealized and realized gains calculated per position, updated with live market prices.
  • Sharia Compliance: Mark each stock as Halal, Doubtful, or Haram and set the non-halal income percentage.
  • Zakat Automation: 2.5% on eligible profit after 1 lunar year (which varies depending on the moon cycle and is approximately 354 days), calculated hands-free across all compliant holdings.