AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: KOS
Report Date: 2026-04-06
Full Report: https://amaly.io/stock/KOS

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: The Shariah compliance analysis for KOS indicates non-compliance due to excessive debt-to-market capitalization ratio (303.94%) and interest income ratio (7.24%), failing key financial screening criteria across AAOIFI, MSCI, and S&P standards. Business activities are classified as unknown with no identified non-compliant revenue streams, but financial metrics dominate the assessment. The company is excluded from all major Shariah indices, confirming its non-compliant status. Purification of 7.24% is required for dividends, primarily from interest income. Overall, investors should approach with caution, monitoring for debt restructuring.

Primary Compliance Concerns:
- debtRatio: 303.94% (threshold: 30%)
- interestIncomeRatio: 7.24% (threshold: 5%)

Purification Requirement: 7.24%
Index Inclusion: Excluded from all major Shariah-compliant indices: S&P Dow Jones, MSCI, FTSE, and DJIM.

KEY FINANCIAL METRICS
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Debt Ratio: 303.9%
Liquidity Ratio: 5.3%
Interest Income Ratio: 7.2%
Purification Required: 7.24%

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: 2025-11-30

REPORTING PERIOD
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Latest Annual Report: FY 2025
Latest Quarterly Data: Q4 2025
Trend Period: FY 2020 to FY 2025
Data Retrieved: 2026-02-20T12:00:00Z

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