Borderline: Manual Review Needed

WHAT: ROCE between 15 and 20 (deliberately BELOW the main quality bar), Debt-to-Equity < 0.5, zero promoter pledge, 5-year average ROE > 15. WHY: A hard cutoff at ROCE 20 is fake precision - 19.8 versus 20.1 is noise, not a difference in business quality. This screen holds the names the main filter throws away, so they get judged by hand instead of being lost. Two accounting distortions hide here specifically: Ind AS 116 lease accounting mechanically depresses ROCE for store-based retailers, and gold held on loan is wrongly counted as debt for jewellers. Both make a good business look mediocre. WHERE IT SITS: Safety net beside the main filter, not a stage after it. OUTPUT: 136 names as of 18-Aug-2026. Includes Divis (18.98), Varun Beverages (19.59), Coforge (19.43), Supreme Industries (19.93), Astral (18.53). NEXT: Do NOT buy from this screen. Use it to catch names the main filter wrongly excluded, and verify why the ROCE reads low before promoting any name.