ABTS, operating in its industry as a Bitcoin mining company, demonstrates compliance in debt (27.39%) and liquidity (1.51%) ratios across major standards but fails significantly on non-compliant income (62.19% exceeding 5% thresholds), leading to overall non-compliance. The company is not included in any major Shariah-compliant indices due to income purity issues and small-cap OTC status. Business activities in cryptocurrency mining raise concerns over gharar and maysir under Shariah principles. Purification is required at 62.19% of dividends. With a compliance quality rating of B, investors should approach with caution and seek scholarly advice.