This Value portfolio is appropriate for investors who are looking for investments in undervalued direct stocks and have moderate risk tolerance with a time horizon longer than five years. As per Warren Buffett the essence of value investing is to buy stocks at a value less than their intrinsic value. The idea is to select companies with robust earnings and good earning potential but that are currently trading at prices that do not reflect the actual worth of these companies. In this philosophy, investors gain from the inefficient pricing of stocks wherein the investors believe that the markets sometime overreact to good or bad news leading to pricing mismatches that do not align with the company’s long-term fundamentals. Some of the parameters we have looked at for screening and building this portfolio are Price to Earnings ratio, Price to Book Ratio, Profit After Tax % growth, Dividend Yield, Debt to Equity, Interest coverage ratio, etc.