Celestica, Inc.

Based on review of Celestica's latest financial statements and business segments, the company's revenue primarily comes from electronics manufacturing services, hardware platform solutions, and engineering services. These core business activities do not include any inherently prohibited products or services.

While the company serves the defense sector as one of its many end markets, this represents manufacturing of electronic components rather than weapons systems themselves. The revenue from potentially concerning sources does not exceed the 2.5% threshold.

Analysis of Celestica's financial statements shows that both interest income and interest expense are incidental to their primary business operations of manufacturing and services. The interest expense ratio relative to total expenses and interest income ratio relative to total revenue remain well below concerning thresholds across the past four quarters.

After reviewing Celestica's global operations and facilities locations, there is no evidence of direct material ongoing collaboration with the state of Israel or proven associations with the Chinese Communist Party. While the company has manufacturing facilities in China, these appear to be standard business operations without clear ties to government entities.