AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: BRNS
Report Date: 2026-04-02
Full Report: https://amaly.io/stock/BRNS

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: This report evaluates BRNS's Shariah compliance based on financial ratios, business activities, index inclusions, and multi-perspective analysis. Key concerns include high liquidity and interest income ratios exceeding thresholds across standards. The company is excluded from major Shariah indices, leading to an overall non-compliant status. Purification of 45.05% is required for any permissible dividends. Investors should monitor for improvements in financial structure.

Primary Compliance Concerns:
- Liquidity ratio of 236.57% exceeds all thresholds (AAOIFI 30%, MSCI 33.33%, S&P 33%)
- Interest income ratio of 45.05% exceeds all thresholds (5% across standards)

Purification Requirement: 45.05%
Index Inclusion: Excluded from all major Shariah indices: S&P Dow Jones, MSCI, FTSE, and DJIM

KEY FINANCIAL METRICS
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Debt Ratio: 28.4%
Liquidity Ratio: 236.6%
Interest Income Ratio: 45.0%
Purification Required: 45.05%

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: 2026-02-21T12:00:00Z

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