AIFU Inc. exhibits weak financial health despite a moderate Piotroski F-Score of 6/9, indicating stable but not strong fundamentals. The absence of an Altman Z-Score raises significant distress risk concerns, particularly given the company's negative profitability metrics and severe revenue contraction. With a current price of $1.99 trading well below both the Graham Number ($121.31) and intrinsic value ($82.32), the stock appears deeply undervalued on paper, yet this is likely due to fundamental deterioration rather than opportunity. The company's -73.5% revenue growth, negative ROE and ROA, and lack of dividend support reinforce a deteriorating business model. Technical and insider sentiment remain bearish, with no analyst coverage to validate upside potential.