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Fund Types · Chapter 12 / 35

Value funds — what "value" means in India

Buying companies below intrinsic worth. The category includes both deep-value (low-P/E) and quality-at-reasonable-price approaches.

PG
ProfitGuruOnline · Editorial Desk
5 min read Last reviewed 9 Jun 2026 2 primary sources

Value investing — buying stocks at prices below their assessed intrinsic value — is one of the oldest and most-studied equity strategies. From Benjamin Graham's original framework to Warren Buffett's evolution and Joel Greenblatt's algorithmic version, value approaches have produced compelling long-term outperformance in most equity markets globally. In India, SEBI's "Value Fund" category formalises the approach but performance has been mixed; understanding why helps in deciding whether and how to allocate.

SEBI's "Value Fund" definition

The Value Fund category requires:

  • At least 65% of assets in equity.
  • "Value" investment strategy must be the predominant approach (not strictly defined by metric).
  • An AMC may offer only one Value Fund.

The "value strategy" definition is intentionally flexible — different fund houses use different value methodologies.

What "value" means in practice

Value funds typically focus on companies trading at:

  • Low price-to-earnings (P/E) ratio relative to peers or history.
  • Low price-to-book (P/B) ratio.
  • High dividend yield.
  • Strong free cash flow yield.
  • Stable or improving return on equity / capital employed.

Different fund houses emphasise different metrics. Some prefer deep-value (very cheap statistically); others prefer quality-at-reasonable-price (compounder businesses at fair valuations).

Value vs growth — the two competing styles

FeatureValueGrowth
Buy criterionPrice below intrinsic valueEarnings growth potential
Typical P/EBelow market averageAbove market average
SectorsBanking, energy, utilities, cyclicalsTech, consumer staples, healthcare
Holding period3-5 years typicallyOften longer
Outperformance windowsCycle bottoms, value rotation periodsSustained bull markets

The two styles outperform alternately. Long periods favour one, then the other; pure-value or pure-growth investors face long underperformance stretches.

Indian value style history

Indian markets have generally favoured growth over value in the past two decades. Reasons:

  • Strong corporate earnings growth justified higher P/E multiples in many growth stocks.
  • Many "value" sectors (PSU, banking, traditional industrials) underwent structural challenges through 2010-2020.
  • The recent value resurgence (2022-2024) coincided with PSU rerating and banking recovery.

The result: Indian Value funds as a category have lagged Multi Cap and Large Cap averages over rolling 10-year windows ending in most years.

What distinguishes good value funds

  • Clear articulation of the value approach. "Value" should mean something specific in the fund's process.
  • Patient buying — willingness to hold cash when valuations are stretched.
  • Quality screen on top of cheapness — buying cheap-and-bad businesses (value traps) is the most common failure mode.
  • Manager temperament — value investing requires patience through periods of underperformance.

The "value trap" risk

A company can be cheap statistically but for good reason — declining business, governance issues, sector in secular decline. Buying cheapness without quality assessment is the "value trap":

  • A textile manufacturer at 6× P/E with declining margins.
  • A telecom provider losing subscribers but trading at book value.
  • An exporter facing currency headwinds at 8× earnings.

Cheap can stay cheap for years. Good value funds have screens to filter for businesses where the cheapness is mispricing, not justified depreciation.

Where value works best

  • Coming out of recessions / market crashes — cyclical bottoms favor value.
  • Periods of interest rate normalization (rising rates compress growth multiples more than value).
  • Sector rotations where previously-unloved sectors revive.

Where value struggles

  • Sustained low-rate environments favoring long-duration growth stocks.
  • Innovation-driven cycles where growth narratives dominate.
  • Speculative blow-offs (late-bull phases tend to leave value behind).

Portfolio role

For a diversified equity portfolio:

  • Value can be a 10-20% satellite allocation as a diversification hedge against growth-tilted core.
  • Adds rebalancing benefit — value tends to outperform when growth corrects.
  • Long horizon — minimum 7-10 years to allow for cycle play-out.

How to compare value funds

  • 10-year CAGR vs Large Cap and Multi Cap categories.
  • Rolling 3-year and 5-year returns — see how the fund performed across both value-favored and growth-favored windows.
  • P/E and P/B of the fund's current portfolio vs benchmark.
  • Sector composition — heavy financial services / energy / cyclical exposure suggests deep-value; consumer staples / IT suggests quality value.

Quant-driven value

Some recent entrants apply algorithmic value strategies — automated screens combining multiple value and quality factors to construct portfolios. These can offer lower-cost value exposure but require manager track record long enough to validate the algorithm across cycles.

Tax treatment

Standard equity LTCG / STCG rules apply. The 12.5% LTCG above ₹1.25 lakh and 20% STCG are unchanged for Value funds.

The disciplined value investor's mindset

If you allocate to value, accept that:

  • Multi-year underperformance vs growth-led indices is normal during growth cycles.
  • The value advantage emerges during corrections and value rotation periods.
  • Switching out of value during growth cycles ("growth keeps winning") locks in underperformance just before the cycle inverts.

Patience is the unique value-investor virtue.

Sources

  1. SEBI — Categorisation of Mutual Fund Schemes · accessed Jun 2026
  2. AMFI — Equity Style Investing · accessed Jun 2026
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