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. Parker-Hannifin ( PH), which makes motion and control technologies and systems, has been rated a buy since October 2006. The company's revenue and net income for the fourth quarter of fiscal 2007 were both up over the year-earlier period, driven by higher sales volume from its aerospace and industrial international divisions. Parker-Hannifin also posted higher return on equity for the quarter. The company has been involved in a series of acquisitions, most recently of Rectus, a manufacturer of quick disconnect couplings and related products for pneumatic, hydraulic, medical and chemical processing applications.