AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: BTOC
Report Date: 2026-06-19
Full Report: https://amaly.io/stock/BTOC

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: BTOC, operating in an unknown industry, demonstrates significant Shariah non-compliance primarily driven by an excessively high debt-to-market capitalization ratio of 219.34%, far exceeding all major thresholds. While liquidity and income-related ratios meet compliance standards, the company's involvement in cryptocurrency mining introduces scholarly debates regarding elements of gharar (uncertainty). Exclusion from all major Shariah-compliant indices underscores the overall non-compliant status. Investors should note the low compliance quality rating due to critical financial leverage issues. Purification is required at 0.40% based on interest income.

Primary Compliance Concerns:
- Debt ratio of 219.34% exceeds AAOIFI 30%, MSCI 33.33%, and S&P 33% thresholds
- Cryptocurrency mining activities raise concerns over gharar and speculation

Purification Requirement: 0.40%
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
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Debt Ratio: 219.3%
Liquidity Ratio: 8.8%
Interest Income Ratio: 0.0%
Purification Required: 0.40%

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: 2025-12-15

REPORTING PERIOD
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Latest Annual Report: FY 2025
Latest Quarterly Data: Q3 2025
Trend Period: FY 2020 to FY 2025
Data Retrieved: 2026-02-20T00:00:00Z

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