Sam Industries Ltd. lags behind its peers in most financial metrics, particularly in growth and profitability. However, it presents an opportunity for value investors due to its low price-to-book value. IRB Infrastructure Developers Ltd. stands out as a strong performer with high ROE and low PE ratio, indicating solid profitability and attractive valuation. Companies like KEC International and Larsen & Toubro show robust growth but are less attractive in terms of valuation.

• • Sam Industries Ltd. shows zero growth in key metrics, indicating stagnation.
• • IRB Infrastructure Developers Ltd. has the highest ROE and low PE, making it a strong value pick.
• • KEC International exhibits solid growth but has high valuation ratios, suggesting overvaluation compared to peers.
• • Larsen & Toubro, while profitable, has high debt and valuation metrics that may deter some investors.