AMALY — SHARIAH COMPLIANCE REPORT
==================================
Symbol: BRLS
Report Date: 2026-04-17
Full Report: https://amaly.io/stock/BRLS

EXECUTIVE SUMMARY
------------------
Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: BRLS, operating in an unknown industry, fails key financial screening criteria primarily due to a debt ratio of 35.76%, exceeding thresholds across AAOIFI, MSCI, and S&P standards. While liquidity and income ratios are compliant, the high debt level results in non-inclusion in major Shariah indices. Business activities are assumed permissible due to lack of data indicating otherwise, with no non-compliant revenue identified. Purification is required for 18.28% of dividends based on interest income. Overall, the stock is non-compliant, but monitoring for debt reduction could improve future status.

Primary Compliance Concerns:
- Debt ratio: 35.76% exceeds AAOIFI 30% threshold, MSCI 33.33%, and S&P 33%

Purification Requirement: 18.28%
Index Inclusion: Excluded from S&P Dow Jones Shariah Indices, MSCI Islamic Indices, FTSE Shariah Indices, and Dow Jones Islamic Market (DJIM)

KEY FINANCIAL METRICS
----------------------
Debt Ratio: 35.8%
Liquidity Ratio: 0.0%
Interest Income Ratio: 0.0%
Purification Required: 18.28%

INDEX INCLUSION STATUS
-----------------------
S&P Shariah: EXCLUDED
MSCI Islamic: EXCLUDED
DJIM: EXCLUDED
FTSE Shariah: EXCLUDED
Total: 0 of 4
Last Verified: 2025-11-30

REPORTING PERIOD
-----------------
Latest Annual Report: FY 2025
Latest Quarterly Data: Q4 2025
Trend Period: FY 2020 to FY 2025
Data Retrieved: 2026-02-20T12:00:00Z

---
Full interactive report: https://amaly.io/stock/BRLS
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.