Hills Bancorp

HBIA

Not Compliant
Exchange
Sector
Headquarters
Group
OTCM
Financials
USA
Small Cap

Hills Bancorp is not Shariah Compliant because of its involvement in Banks (NEC)0/5> and related activities.

-

Impure Income*

$4.208

Purification*

-

Zakat*

Financials

Market cap Group
Analysts' Rating
Price Target (Mean)
Total Analysts
Revenue Growth
Small Cap
$0.00
0.00%
Operating Margin
Net Profit Margin
Quick Ratio
Current Ratio
EPS Growth
0.00%
0.00%
0.00
0.00
0.00%

Shariah Compliance

  • Updated on June 4, 2026
Debt
88.84%
✗
Non-Compliant Assets
✓
Impure Income

AAOIFI Rulebook:

  • Non-compliant Liabilities (like Interest-based Debt) < 30% of Market cap
  • Non-compliant Assets (like Interest-based Investments) < 30% of Market cap
  • Impure Revenues (incl. Interest Income) < 5% of Total Revenues

Source: AAOIFI SS21

Debt
100%
✗
Impure Income

S&P Sharia Rulebook:

  • Interest-based Debt < 33% of 36-mo avg. Market cap
  • Impure Revenues (incl. Interest Income) < 5% of Total Revenues

Source: S&P Shariah Methodology

Debt
99.83%
✗
Impure Income

Dow Jones Islamic Market (DJIM) Rulebook:

  • Interest-based Debt < 33% of 24-mo avg. Market cap
  • Impure Revenues (incl. Interest Income) < 5% of Total Revenues

Source: DJIM Methodology

Debt
14.01%
✓
Cash
0.91%
✓
Cash & AR
0.91%
✓
Impure Income

FTSE Shariah Rulebook:

  • Interest-based Debt < 33.33% of Total Assets
  • Cash and interest-bearing items < 33.33% of Total Assets
  • Accounts receivable and cash < 50% of Total Assets
  • Impure Revenues (incl. Interest Income) < 5% of Total Revenues

Source: FTSE RUSSELL

Debt
14.01%
✓
Cash
0.91%
✓
Cash & AR
0.91%
✓
Impure Income

MSCI Islamic Rulebook:

  • Interest-based Debt < 33.33% of Total Assets
  • Cash and interest-bearing items < 33.33% of Total Assets
  • Accounts receivable and cash < 33.33% of Total Assets
  • Impure Revenues (incl. Interest Income) < 5% of Total Revenues

Source: MSCI Islamic Indexes

Impure Income Breakdown

-
-
Interest Income
-

Note on Purification and Zakat:

  • Purification and Zakat (for long-term investing) calculations are in USD per share and based on AAOIFI methodology. AAOIFI requires purification every financial period (e.g. quarterly). 
  • If you follow S&P Shariah’s Dividend-only purification, then remove the impure income % from the dividends you receive. No purification required for non-dividend paying stocks, according to S&P Shariah.
  • For Zakat, if you did not invest in a company from a long term perspective, then consider the shares as trading goods and give 2.5% of the total value if a year has passed on them. 

Company Profile

Hills Bancorporation is a holding company. The Company, through its subsidiary bank, Hills Bank and Trust Company (the Bank), is engaged in the business of banking. The Bank is a full-service commercial bank extending its services to individuals, businesses, governmental units and institutional customers. The Bank is engaged in all areas of commercial banking, including acceptance of demand, savings and time deposits; making commercial, real estate, agricultural and consumer loans; maintaining night and safe deposit facilities, and performing collection, exchange and other banking services tailored to individual customers. The Bank administers estates, personal trusts, and pension plans and provides farm management, investment advisory and custodial services for individuals, corporations and nonprofit organizations. The Bank offers residential, commercial and agricultural real estate loans. It offers consumer loans, including personal loans and automobile loans.