VFL

Fundamental quality is poor, with a composite score of 1.3/10. Key weaknesses include a negative rate of return on total assets (-7.69%) and declining earnings per share (basic YoY -116.39%, diluted YoY +33.93%). Although the fixed assets turnover ratio is high (28052.73), indicating efficient fixed asset utilization, and current asset ratio (42.04%) provides liquidity, these factors are insufficient to offset profitability concerns. The balance sheet shows moderate leverage with current liabilities at 53.71% of total liabilities. Historical back-tests suggest low one-month returns and inconsistent confidence levels across metrics, reinforcing the defensive, underperform stance.