AMALY — SHARIAH COMPLIANCE REPORT ================================== Symbol: ABTS Report Date: 2026-04-07 Full Report: https://amaly.io/stock/ABTS EXECUTIVE SUMMARY ------------------ Compliance Status: NON_COMPLIANT Quality Rating: B Description: ABTS, operating in the unknown 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. Primary Compliance Concerns: - High non-compliant income ratio of 62.19% exceeds 5% thresholds across all standards - Questionable business activities in cryptocurrency mining involving potential gharar and maysir - Lack of inclusion in major Shariah indices due to financial and business screening failures Purification Requirement: 62.19% Index Inclusion: Not included in S&P Dow Jones Shariah Indices, MSCI Islamic Indices, FTSE Shariah Indices, or Dow Jones Islamic Market (DJIM) KEY FINANCIAL METRICS ---------------------- Debt Ratio: 27.4% Liquidity Ratio: 1.5% Interest Income Ratio: 62.2% Purification Required: 62.19% INDEX INCLUSION STATUS ----------------------- S&P Shariah: EXCLUDED MSCI Islamic: EXCLUDED DJIM: EXCLUDED FTSE Shariah: EXCLUDED Total: 0 of 4 Last Verified: 2025-12-31 REPORTING PERIOD ----------------- Latest Annual Report: FY 2025 Latest Quarterly Data: Q4 2025 Trend Period: FY 2020 to FY 2025 Data Retrieved: 2026-02-22T12:00:00Z --- Full interactive report: https://amaly.io/stock/ABTS Provided by Amaly (https://amaly.io) — Shariah Compliant Stock Screener Disclaimer: This data is for informational purposes only and does not constitute financial or religious advice.