SOXS, the Direxion Daily Semiconductor Bear 3X Shares, is a leveraged inverse ETF designed to provide 3x inverse daily performance of the NYSE Semiconductor Index. This analysis reveals structural non-compliance with Shariah principles due to its reliance on derivatives, interest-bearing swaps, and speculative short-selling, which introduce riba, gharar, and maysir. Financial ratios are inapplicable or show zero values due to the ETF's non-traditional structure, but business activity screening disqualifies it outright. No inclusion in major Shariah indices confirms overall non-compliance, with medium ESG risks from indirect sector exposures. Investors should avoid SOXS and consider compliant equity alternatives in technology sectors.