AMALY — SHARIAH COMPLIANCE REPORT ================================== Symbol: IBIT Report Date: 2026-04-06 Full Report: https://amaly.io/stock/IBIT EXECUTIVE SUMMARY ------------------ Compliance Status: NON_COMPLIANT Quality Rating: BB Description: The iShares Bitcoin Trust (IBIT) is a spot Bitcoin ETF managed by BlackRock, providing exposure to Bitcoin without direct ownership. This report assesses its Shariah compliance across financial, business activity, and index inclusion criteria. While financial ratios show no debt or impermissible income issues due to its passive structure, the core business of holding cryptocurrency raises significant qualitative concerns regarding speculation (maysir) and uncertainty (gharar). No inclusion in major Shariah indices confirms non-compliance status. Investors should note ongoing scholarly debates and regional variations in crypto permissibility. Primary Compliance Concerns: - Core business activity: Cryptocurrency holding deemed speculative and involving gharar/maysir - Exclusion from all major Shariah indices due to qualitative business screens - Insufficient traditional financial data for ETF structure, though ratios implicitly pass at 0% Purification Requirement: 0.00% Index Inclusion: Not included in any major Shariah-compliant indices (S&P, MSCI, FTSE, 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: 2025-11-30 REPORTING PERIOD ----------------- Latest Annual Report: FY 2025 Latest Quarterly Data: Q4 2025 Trend Period: FY 2020 to FY 2025 Data Retrieved: 2026-02-14T12:00:00Z --- Full interactive report: https://amaly.io/stock/IBIT 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.