Which ASX sector offers the best value heading into earnings season?

I think one sector is particularly compelling.

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We are nearing ASX earnings season, which is a great time of year for our investments to demonstrate they're making progress on their operational goals. With the results about to flow thick and fast, I think it's a good idea to evaluate which ASX sectors to watch.

It could be foolish (with a small 'f') to expect a whole sector to rise after one month, but it does seem as though the market is not positive enough in one particular area.

The sector I'm referring to is the property sector, particularly real estate investment trusts (REITs).

Why the ASX property sector looks great value

Certain ASX sectors have some major uncertainties that don't particularly appeal (though individual names can still be attractive).

How will commodity prices respond to the changing US tariffs, which affect ASX mining shares?

A falling RBA cash rate may hurt the lending margins of ASX bank shares.

Technology-related ASX shares are wonderful businesses, but I don't think I could describe the sector as good value.

REITs – businesses that own commercial properties – look undervalued, particularly with the potential for further rate cuts.

The Australian Bureau of Statistics (ABS) just announced the quarterly numbers for inflation. The Consumer Price Index (CPI) rose 0.7% for the three months to June 2025, and over the 12 months, the CPI rose 2.1%.

With inflation seeming under control and reducing, this makes another rate cut in August more likely, in my view.

Every rate cut should be good news for Australia-focused REITs.

A lower RBA cash rate should mean lower debt costs for the ASX sector, improving operating (rental) earnings, which can also lead to larger distributions.

Additionally, and perhaps more importantly, each rate cut may help increase the value of the properties that the REITs own. This could help the net asset value (NAV) of many of the REITs over the short-to-medium term.

But the reason why I think the REIT industry is the most undervalued sector is that, despite the outlook of falling rates, many REITs are trading at valuations significantly below their NAV.

Which ASX shares I see as opportunities

I believe almost every REIT could benefit from the rate cuts, with plenty trading at large discounts to their NAV.

I'm particularly attracted to ones that offer a good distribution yield and appear to have a compelling outlook for rental profit growth (driven by rental income growth).

There are three names at the top of my REIT watchlist right now.

First, farmland owner Rural Funds Group (ASX: RFF) is trading at a 41% discount to its December 2024 NAV at the time of writing.

Second, industrial property owner Centuria Industrial REIT (ASX: CIP) is trading at a 19% discount to its December 2024 NAV at the time of writing.

Finally, diversified property investor Charter Hall Long WALE REIT (ASX: CLW) is trading at an 11% discount to its December 2024 NAV at the time of writing.

We will soon find out what the 2026 distributions and NAVs of the REIT sector may be, along with the FY25 results.

Motley Fool contributor Tristan Harrison has positions in Centuria Industrial REIT and Rural Funds Group. The Motley Fool Australia's parent company Motley Fool Holdings Inc. has no position in any of the stocks mentioned. The Motley Fool Australia has positions in and has recommended Rural Funds Group. The Motley Fool has a disclosure policy. This article contains general investment advice only (under AFSL 400691). Authorised by Scott Phillips.

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