GIPR exhibits significant non-compliance primarily due to an extraordinarily high debt ratio of 1031.15%, which exceeds all major Shariah screening thresholds across AAOIFI, MSCI, and S&P standards. While liquidity and non-compliant income ratios are within acceptable limits, the debt burden dominates the assessment, leading to exclusion from all Shariah indices. Business activities in its sector require further scrutiny, but financial metrics are the key disqualifier. Purification is required at 2.66% for interest income, and investors should monitor debt restructuring efforts.