MSS demonstrates non-compliance with Shariah standards primarily due to an excessively high debt-to-market capitalization ratio of 328.8%, far exceeding thresholds across AAOIFI, MSCI, and S&P methodologies. While liquidity and income-related ratios meet compliance criteria, the debt burden indicates significant reliance on interest-bearing financing, posing a critical riba exposure risk. Business activities in its industry appear permissible with no identified non-compliant revenue streams. Index inclusion research confirms exclusion from all major Shariah indices, reinforcing the non-compliant status. Investors should consider purification for minor interest income (1.9%) but avoid investment until debt restructuring occurs.