AMALY — SHARIAH COMPLIANCE REPORT
==================================
Symbol: PHIO
Report Date: 2026-07-15
Full Report: https://amaly.io/stock/PHIO

EXECUTIVE SUMMARY
------------------
Compliance Status: NON_COMPLIANT
Quality Rating: B
Description: PHIO, a biotechnology company in the unknown sector, demonstrates strong performance in debt and income ratios but fails Shariah compliance due to excessive liquidity holdings exceeding all major thresholds. Business activities in R&D appear permissible with no non-compliant revenue identified. Index research confirms exclusion from all major Shariah indices, leading to a non-compliant overall status. Purification is not required given zero non-permissible income, but investors should monitor liquidity management. The compliance quality rating reflects solid fundamentals offset by financial structure concerns.

Primary Compliance Concerns:
- Excessive liquidity ratio of 136.18% exceeds AAOIFI (30%), MSCI (33.33%), and S&P (33%) thresholds, indicating potential riba exposure from interest-bearing cash.
- Insufficient data for precise interest and non-permissible income verification, though estimated at 0%.
- Exclusion from all major Shariah indices due to liquidity failure.

Purification Requirement: 0.00%
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
----------------------
Debt Ratio: 0.0%
Liquidity Ratio: 1.4%
Interest Income Ratio: 0.0%
Purification Required: 0.00%

INDEX INCLUSION STATUS
-----------------------
S&P Shariah: EXCLUDED
MSCI Islamic: EXCLUDED
DJIM: EXCLUDED
FTSE Shariah: EXCLUDED
Total: 0 of 4
Last Verified: 2025-12-31

REPORTING PERIOD
-----------------
Latest Annual Report: FY 2025
Latest Quarterly Data: Q4 2025
Trend Period: FY 2020 to FY 2025
Data Retrieved: 2026-02-16T12:00:00Z

---
Full interactive report: https://amaly.io/stock/PHIO
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.