MeritorQ follows a rules based equity investment strategy designed to combine quality and value factors through a disciplined quantitative framework supported by Marcellus proprietary forensic accounting process. The strategy focuses on buying good companies with high return on capital, solid financial condition and clean accounts at prices below intrinsic value determined through free cash flow based valuation. The investment universe consists of companies across large cap, mid cap and small cap segments which undergo a forensic accounting screen to remove firms with accounting red flags, high leverage or inconsistent profitability. Stocks are then ranked using a composite framework based on profitability metrics such as return on capital employed and valuation measures such as free cash flow yield to identify companies that are profitable and undervalued. The strategy selects approximately thirty to forty five stocks based on the composite ranking and constructs a diversified portfolio with disciplined position sizing. The portfolio follows a rules driven investment process with quarterly rebalancing to reflect changes in fundamentals and valuations by selling overvalued stocks and buying undervalued companies with better fundamentals. The approach emphasises diversification across sectors and systematic portfolio construction driven by process rather than discretion. Sector agnostic and market cap agnostic.