ATCH, operating in its industry, demonstrates clear non-compliance with Shariah standards due to critically high debt (116.3%), liquidity (39.52%), and interest income (45.29%) ratios that exceed all established thresholds. The company's financial structure heavily relies on conventional interest-bearing instruments, disqualifying it from major Shariah-compliant indices. Business activities show no evident non-permissible revenue, but purification of 45.29% is required for any dividends. Overall, investors should avoid or monitor closely for restructuring.