IREN Limited, operating in the Financial - Capital Markets industry through vertically integrated data centers and Bitcoin mining, demonstrates strong debt and liquidity positions but fails Shariah financial screens due to an interest income ratio of 15.2%, exceeding the 5% threshold across standards. The company's focus on renewable energy aligns with Islamic principles of stewardship, though the core Bitcoin mining activity remains debated among scholars for potential gharar and maysir elements. No major non-compliant business activities were identified, but incidental interest from operations requires purification. Overall, while ESG factors are positive with low risk, financial purity concerns dominate compliance assessment.