Each weekday, TheStreet.com Ratings compiles a list of the top five stocks in five categories -- fast-growth, all-around value, large-cap, mid-cap and small-cap -- and publishes these lists in the Ratings section of our Web site . This list, updated daily, is based on data from the close of the previous trading session. Today, all-around-value stocks are in the spotlight. These are stocks of companies that meet a number of criteria, including annual revenue of more than $500 million, lower-than-average valuations such as a price to sales ratio of less than 2, and leverage that is less than 49% of total capital. In addition, they must rank near the top of all stocks rated by our proprietary quantitative model, which looks at more than 60 factors. The stocks must also be followed by at least one financial analyst who posts estimates on the Institutional Brokers' Estimate System. They are ordered by their potential to appreciate. Note that no provision is made for off-balance-sheet assets such as unrealized appreciation/depreciation of investments, market value of real estate, or contingent liabilities that might affect book value. This could be material for some companies with large underfunded pension plans. CSX ( CSX) owns one of the largest rail networks in the U.S. It has been rated a buy since July 2005. The rating is based on the company's improving margins and shareholder returns, low debt levels and solid product pricing. CSX's revenue increased by 4.5% in the second quarter over the year-earlier period, and the company has repurchased common stock worth $548 million as part of its $3 billion share repurchase plan. CSX also announced a 25% increase in its quarterly dividend. The company's strengths outweigh its sub-par net income growth.