ORIS exhibits strong compliance in debt and income ratios but is hindered by an exceptionally high liquidity ratio of 473.91%, exceeding thresholds across major Shariah standards. Business activities remain under review due to insufficient segment data in its industry classification. ESG factors align well with Islamic principles, showing low risk and positive governance. Overall, the company requires liquidity management improvements and purification of 0.51% for dividends. Index exclusion underscores the need for financial adjustments to achieve full compliance.