AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: ILLR
Report Date: 2026-06-26
Full Report: https://amaly.io/stock/ILLR

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: ILLR exhibits significant Shariah compliance challenges primarily due to excessive debt and interest income ratios that fail all major screening standards. While business activities show no identifiable non-compliant revenue sources, the financial metrics render it non-compliant across global and regional authorities. No inclusion in major Shariah indices confirms this status. Purification requirements exceed practical levels due to high impure income. Investors should avoid or monitor closely for restructuring.

Primary Compliance Concerns:
- Excessive debt ratio of 100.01% exceeding all thresholds (AAOIFI 30%, MSCI/SP 33%)
- High interest income ratio of 120.51% surpassing 5% limit across standards
- Unknown industry limits sector-specific benchmarking and exceptions

Purification Requirement: 120.51%
Index Inclusion: Not included in S&P Dow Jones Shariah Indices, MSCI Islamic Indices, FTSE Shariah Indices, or Dow Jones Islamic Market (DJIM)

KEY FINANCIAL METRICS
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Debt Ratio: 100.0%
Liquidity Ratio: 1.5%
Interest Income Ratio: 120.5%
Purification Required: 0.00%

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: 2026-01-31

REPORTING PERIOD
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Latest Annual Report: FY 2025
Latest Quarterly Data: Q4 2025
Trend Period: FY 2021 to FY 2025
Data Retrieved: 2026-02-18T12:00:00Z

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