Delta Air Lines, Goodyear Tire & Rubber and Lincoln National Corp. may have more upside than their discounted share prices suggest, Barron’s reported.

The newspaper reviewed stocks trading at no more than about half the valuation of the Standard & Poor’s 500 index - which recently approached 17 times forward earning estimates - and spotlighted those not facing “obvious threats of structural decline” or “hitting cyclical peaks.”

The share price of Delta, which closed at $55.40 per share on Friday, is at 8.6 times earnings, a valuation Morgan Stanley analyst Rajeev Lalwani called “just too low,” according to Barron’s.

Lalwani’s price target of $72 implies a 30 percent upside for Delta, which faces less competition in key markets than some of its peers, the paper reported.

Goodyear shares, trading at $27.01, 7.3 times earnings, are benefiting from car makers’ shift toward trucks, for which tires are more profitable, and its earnings per share (EPS) is expected to rise at mid-teen percentages the next two years, the paper noted.

Lincoln, whose earnings depend heavily on annuities models that have seen decline in recent years, closed Friday at $71.58.

But its EPS is expected to rise 8 to 11 percent this year and each of the following two years, thanks in part to a strong stock market that has increased management fees, and an increased demand for savings products, Barron’s reported.