Abakkus Emerging Opportunities Approach follows a benchmark agnostic diversified portfolio with bias towards mid cap and small cap companies, focusing on identifying growth companies where profitability is expected to grow higher than market average and fundamentally underpriced stocks with reasonable growth expectations. The strategy follows a disciplined 15 15 15 framework where investments are predominantly in companies qualifying in at least two of the three parameters namely greater than 15 percent ROE, greater than 15 percent earnings growth and less than 15 price to earnings ratio. The approach follows fundamental research based investing with a bottom up stock selection process supported by the MEETS framework focusing on management quality, earnings potential, events, timing and structural opportunity. Portfolio construction is diversified yet concentrated with typically about 30 to 40 stocks and exposure limits such as about 10 percent single stock exposure and about 30 percent sector exposure. The strategy focuses on investing with a three to five year holding period and prefers investing in second or third player companies where value unlocking potential exists instead of paying abnormal premium to market leaders. Illustrative holdings include The Federal Bank Limited, Max Financial Services Limited, Axis Bank Limited, IIFL Finance Limited and Jindal Stainless Limited. Sector agnostic. Market cap combination of mid cap and small cap with limited allocation to large cap.