debt free undervalued stocks

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S.No.	Name	CMP Rs.	P/E	Mar Cap Rs.Cr.	Div Yld %	NP Qtr Rs.Cr.	Qtr Profit Var %	Sales Qtr Rs.Cr.	Qtr Sales Var %	ROCE %	ROE %	NP Ann Rs.Cr.
1.	P & G Hygiene	10309.50	38.97	33495.64	1.65	301.46	12.24	1261.90	1.14	103.79	75.67	636.59
2.	Gillette India	8191.00	43.05	26712.12	1.47	172.46	36.91	790.00	15.24	56.06	41.62	417.66
3.	Life Insurance	819.50	9.77	518301.61	1.46	12907.90	17.46	235954.23	15.81	53.13	45.72	48320.33
4.	Oracle Fin.Serv.	9360.00	30.84	81389.85	2.83	841.70	30.72	2065.20	20.33	45.28	32.61	2639.30
5.	Natl. Aluminium	441.00	13.19	81004.73	2.38	1595.15	1.84	4730.95	1.47	43.96	32.72	5267.94
6.	Bharat Electron	435.60	53.38	318378.15	0.55	1579.70	20.45	7153.85	23.97	38.88	29.22	5322.68
7.	Hind.Aeronautics	4310.30	32.41	288360.11	0.93	1866.66	29.65	7698.80	10.66	33.88	26.07	8364.05
8.	Ajax Engineering	521.30	26.75	5975.92	0.00	38.24	-40.50	433.55	-20.91	33.58	25.07	260.10
9.	Kirl.Pneumatic	1448.30	34.97	9405.79	0.69	144.00	68.58	705.70	21.13	30.36	22.92	258.40
10.	Force Motors	20045.00	27.53	26414.67	0.20	406.15	120.68	2128.56	12.65	29.99	20.82	800.86
11.	Volt.Transform.	11204.00	31.97	11328.49	0.89	99.08	34.99	630.32	30.36	29.11	21.68	325.41
12.	SKF India	1740.30	23.93	8603.43	0.83	61.99	-14.54	576.64	3.21	28.82	21.43	565.81
13.	Supriya Lifesci.	704.45	30.39	5640.22	0.14	49.68	6.93	206.44	11.20	27.46	20.75	187.96
14.	Caplin Point Lab	1761.10	21.85	13407.08	0.34	165.86	17.93	542.77	10.10	25.85	22.66	541.09
15.	Cello World	428.00	29.89	9429.61	0.35	69.41	-20.54	553.66	-0.57	23.72	20.43	364.57