Screening Question re: Interest-earning Deposits

There is this rule in the AAOIFI standards below

Just wondering - if a business is a startup or a biotech in some situations, it’s going to have more cash than market value. So do we just ignore this rule for that situation? Do AAOIFI comment on that anywhere? Or is cash not an “interest-taking deposit” maybe?

This situation of having more cash than market cap can also happen with liquidations. It’s illogical I know but does happen.