AMALY — SHARIAH COMPLIANCE REPORT ================================== Symbol: BPACR Report Date: 2026-04-08 Full Report: https://amaly.io/stock/BPACR EXECUTIVE SUMMARY ------------------ Compliance Status: NON_COMPLIANT Quality Rating: B Description: This report analyzes the Shariah compliance of BPACR, a royalty trust holding interests in oil and gas royalties from Prudhoe Bay, Alaska. Due to the passive trust structure, traditional financial ratios cannot be calculated, leading to data insufficiency across screenings. Business activities in upstream oil and gas are generally permissible, but index exclusions result in non-compliant status. ESG factors highlight environmental risks from fossil fuels, with moderate social impacts. Overall, investors should approach with caution and seek scholarly advice. Primary Compliance Concerns: - Insufficient financial data preventing ratio calculations - Exclusion from all major Shariah indices - Environmental risks in oil sector conflicting with sustainability principles - Trust structure opacity impacting debt and income verification Purification Requirement: 0.00% 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: 0.0% Liquidity Ratio: 0.0% Interest Income Ratio: 0.0% Purification Required: 0.00% 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: 2026-02-26T12:00:00Z --- Full interactive report: https://amaly.io/stock/BPACR 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.