This report evaluates JCSE's Shariah compliance based on financial ratios, business activities, index inclusions, and multi-perspective analyses. Key concerns include high debt and liquidity ratios failing major thresholds, while income sources remain compliant. No inclusion in Shariah indices confirms non-compliance status. ESG factors show positive alignment with Islamic principles in environmental and social areas, with low risk. Investors should monitor deleveraging efforts for potential future compliance.