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Seth Klarman holds Elevance Health (ELV) as a top value stock. The insurer serves 45.4 million members. Q1 2026 revenue and EPS grew, the benefit expense ratio improved to 86.8%, and CMS raised 2027 Medicare Advantage rates. Management raised full-year adjusted EPS guidance. The stock trades at 14.46x forward P/E, nearly 30% below former highs.
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