Some UK shares offer tremendous value right now. Here’s what I’m doing…

Warren Buffett once said: “Price is what you pay, value is what you get.” With this in mind, James Beard takes a look at the valuations of some UK shares.

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Identifying value shares is fundamental to successful investing. But finding companies whose stock prices underestimate their true worth can be time consuming. Fortunately, there are plenty of ways to find those hidden bargains.

Here are just a few of them along with some potentially undervalued FTSE 100 stocks.

The tool of pros

Most analysts use discounted cash flow (DCF) techniques when determining company valuations. Indeed, this is the approach favoured by Warren Buffett, when he talks about identifying the intrinsic value of a business.

In simple terms, this involves estimating the future cash flows of a company and then applying a discount factor – to reflect the time value of money and risk — to come up with the present value of these flows. A comparison’s then made to its market cap.

Although these calculations are sensitive to the assumptions made, they remain popular with City professionals.

Some of the DCF results I’ve seen suggest that Legal & General’s currently priced at approximately 60% less than its fair value. Similarly, Barratt Redrow is said to be trading at a near-50% discount.

Other methods

Less complicated approaches include looking at a company’s share price relative to its earnings (past and forecast) and then comparing it to others in the same industry.

Based on their historic and forward price-to-earnings (P/E) ratios, both International Consolidated Airlines and JD Sports Fashion appear to offer good value at the moment.

Another popular technique is to compare a company’s accounting value (assets less liabilities) with its stock market valuation. A figure less than one could indicate a bargain.

On this metric, Vodafone looks cheap. At 30 September 2025, its book value was £49.1bn. However, today (22 January), its market cap’s approximately £23.6bn. This gives it a price-to-book (P/B) ratio of just 0.5. But care must be exercised as not all assets on a balance sheet can be quickly converted into cash and, in some circumstances, are valued using DCFs.

Of course, I would have to do more research before deciding whether to invest in these companies but I think some of the valuation methods highlighted here are a good way of coming up with a shortlist of potential candidates.

Already banked

One stock that I’ve looked at in more detail is Barclays (LSE:BARC). And because it appears undervalued to me, it has a place in my ISA. Its P/B ratio is 0.9, which is the lowest of the FTSE 100’s five banks. And based on its 2024 earnings, its P/E ratio is the second-lowest on the index, beaten only by NatWest Group.

By 2027, analysts are expecting earnings per share to grow by 64% compared to 2024. This implies a forward earnings multiple of only 8.2.

But there are challenges. An economic slowdown will likely increase the bank’s losses from bad loans. And its net interest margin could suffer if borrowing costs fall in line with expectations.

To help spread risk, Barclays operates a diversified business model, with its investment arm and wealth management division generating roughly the same income as its traditional banking operations.

After weighing everything up, I think Barclays is a cheap UK share to consider. But it’s just one of many UK stocks that I think offer excellent value at the moment. That’s why I’m trying to buy as many as I can.

James Beard has positions in Barclays Plc, JD Sports Fashion, Legal & General Group Plc, and Vodafone Group Public. The Motley Fool UK has recommended Barclays Plc, Barratt Redrow, and Vodafone Group Public. Views expressed on the companies mentioned in this article are those of the writer and therefore may differ from the official recommendations we make in our subscription services such as Share Advisor, Hidden Winners and Pro. Here at The Motley Fool we believe that considering a diverse range of insights makes us better investors.

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