New Delhi, Feb. 27 -- Finding companies that are both highly profitable and undervalued is the "holy grail" of value investing. One key measure of profitability is Return on Equity (ROE), which shows how efficiently a company uses shareholders' money to generate profits.

In 2026, with valuations stretched in many sectors, looking for stocks with strong ROE and attractive prices can help investors target both growth and safety.

We screened for companies with ROE around 20% or more and price-to-earnings ratios near 10. Here are three that stand out. This article is not a stock recommendation.

Coal India produces over 80% of India's coal and ranks as the world's largest coal miner. Investors have long favoured it for its attractive divide...