AMALY — SHARIAH COMPLIANCE REPORT ================================== Symbol: UP Report Date: 2026-04-14 Full Report: https://amaly.io/stock/UP EXECUTIVE SUMMARY ------------------ Compliance Status: NON_COMPLIANT Quality Rating: B Description: UP, operating in an Unknown industry, exhibits challenges in achieving Shariah compliance primarily due to a high debt-to-market-capitalization ratio of 48.02%, which surpasses thresholds set by major standards including AAOIFI (30%), MSCI (33.33%), and S&P (33%). Although business activities in private aviation services are deemed permissible with no identified non-compliant revenue streams and interest income at the compliant threshold of 5.22%, the elevated leverage results in exclusion from all major Shariah indices. Regional assessments show variation, with potential compliance under Malaysian asset-based criteria but non-compliance in stricter GCC and global frameworks. The overall status is NON_COMPLIANT based on index inclusion, though ongoing deleveraging could improve future prospects. Investors are advised to monitor financial health and consult scholars for personalized rulings. Primary Compliance Concerns: - Debt ratio of 48.02% exceeds thresholds across AAOIFI (30%), MSCI (33.33%), and S&P (33%) standards Purification Requirement: 5.22% Index Inclusion: Not included in any of the major Shariah-compliant indices: S&P Dow Jones, MSCI Islamic, FTSE Shariah, or Dow Jones Islamic Market. KEY FINANCIAL METRICS ---------------------- Debt Ratio: 48.0% Liquidity Ratio: 17.6% Interest Income Ratio: 5.2% Purification Required: 5.22% 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: 2026-02-22T12:00:00Z --- Full interactive report: https://amaly.io/stock/UP 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.