AMALY — SHARIAH COMPLIANCE REPORT
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Symbol: LFS
Report Date: 2026-04-10
Full Report: https://amaly.io/stock/LFS

EXECUTIVE SUMMARY
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Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: LFS, operating in an unknown industry, faces significant challenges in Shariah compliance primarily due to exceptionally high debt and liquidity ratios that far exceed standard thresholds across all major screening methodologies. While non-permissible income remains negligible at 0%, the financial structure indicates heavy reliance on conventional interest-bearing instruments. Index inclusion research confirms exclusion from all major Shariah indices, leading to an overall non-compliant status. Investors should monitor potential deleveraging efforts and conduct detailed business activity reviews given the lack of sector-specific data. Purification is required at 0.18% for incidental interest income.

Primary Compliance Concerns:
- Debt ratio: 1679.34% exceeds all thresholds (AAOIFI 30%, MSCI 33.33%, S&P 33%)
- Liquidity ratio: 2363.07% exceeds all thresholds, indicating excessive interest-bearing assets

Purification Requirement: 0.18%
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: 1679.3%
Liquidity Ratio: 2363.1%
Interest Income Ratio: 0.0%
Purification Required: 0.18%

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: 2026-02-17

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: 2026-02-17T12:00:00Z

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