AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: ATCH
Report Date: 2026-04-13
Full Report: https://amaly.io/stock/ATCH

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: ATCH, operating in an unknown 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.

Primary Compliance Concerns:
- Debt ratio: 116.30% exceeds 30% AAOIFI threshold
- Liquidity ratio: 39.52% exceeds 30% AAOIFI threshold
- Interest income ratio: 45.29% exceeds 5% threshold across standards

Purification Requirement: 45.29%
Index Inclusion: Not included in any of the major Shariah-compliant indices: S&P Dow Jones, MSCI Islamic, FTSE Shariah, or DJIM.

KEY FINANCIAL METRICS
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Debt Ratio: 116.3%
Liquidity Ratio: 39.5%
Interest Income Ratio: 45.3%
Purification Required: 45.29%

INDEX INCLUSION STATUS
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S&P Shariah: EXCLUDED
MSCI Islamic: EXCLUDED
DJIM: EXCLUDED
FTSE Shariah: EXCLUDED
Total: 0 of 4
Last Verified: 2025-12-31

REPORTING PERIOD
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Latest Annual Report: FY 2025
Latest Quarterly Data: Q4 2025
Trend Period: FY 2020 to FY 2025
Data Retrieved: 2026-02-17T12:00:00Z

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Full interactive report: https://amaly.io/stock/ATCH
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.