WallStSmart

ATS Corporation (ATS)vsCummins Inc (CMI)

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Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 1085% more annual revenue ($34.71B vs $2.93B). CMI leads profitability with a 7.8% profit margin vs 1.6%. CMI trades at a lower P/E of 26.9x. CMI earns a higher WallStSmart Score of 55/100 (C).

ATS

Hold

49

out of 100

Grade: D+

Growth: 5.3Profit: 4.5Value: 3.0Quality: 6.0
Piotroski: 5/9Altman Z: 1.67

CMI

Buy

55

out of 100

Grade: C

Growth: 5.3Profit: 6.0Value: 5.7Quality: 6.5
Piotroski: 4/9Altman Z: 2.99
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ATSSignificantly Overvalued (-16.5%)

Margin of Safety

-16.5%

Fair Value

$26.41

Current Price

$19.10

$7.31 premium

UndervaluedFair: $26.41Overvalued

Intrinsic value data unavailable for CMI.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ATS2 strengths · Avg: 10.0/10
Price/BookValuation
1.4x10/10

Reasonable price relative to book value

EPS GrowthGrowth
358.0%10/10

Earnings expanding 358.0% YoY

CMI3 strengths · Avg: 8.7/10
Market CapQuality
$72.40B9/10

Large-cap with strong market position

Return on EquityProfitability
21.1%9/10

Every $100 of equity generates 21 in profit

Free Cash FlowQuality
$1.25B8/10

Generating 1.3B in free cash flow

Areas to Watch

ATS4 concerns · Avg: 3.3/10
Altman Z-ScoreHealth
1.674/10

Distress zone — elevated risk

Market CapQuality
$1.88B3/10

Smaller company, higher risk/reward

Return on EquityProfitability
4.0%3/10

ROE of 4.0% — below average capital efficiency

Profit MarginProfitability
1.6%3/10

1.6% margin — thin

CMI3 concerns · Avg: 3.7/10
P/E RatioValuation
26.9x4/10

Moderate valuation

EPS GrowthGrowth
4.7%4/10

4.7% earnings growth

Profit MarginProfitability
7.8%3/10

7.8% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : ATS

The strongest argument for ATS centers on Price/Book, EPS Growth.

Bull Case : CMI

The strongest argument for CMI centers on Market Cap, Return on Equity, Free Cash Flow. PEG of 1.06 suggests the stock is reasonably priced for its growth.

Bear Case : ATS

The primary concerns for ATS are Altman Z-Score, Market Cap, Return on Equity. A P/E of 56.2x leaves little room for execution misses. Thin 1.6% margins leave little buffer for downturns.

Bear Case : CMI

The primary concerns for CMI are P/E Ratio, EPS Growth, Profit Margin.

Key Dynamics to Monitor

CMI carries more volatility with a beta of 1.23 — expect wider price swings.

CMI is growing revenue faster at 9.4% — sustainability is the question.

CMI generates stronger free cash flow (1.3B), providing more financial flexibility.

Monitor SPECIALTY INDUSTRIAL MACHINERY industry trends, competitive dynamics, and regulatory changes.

Bottom Line

CMI scores higher overall (55/100 vs 49/100). Both earn "Buy" and "Hold" ratings respectively — the choice depends on your investment horizon and risk tolerance.

This analysis is generated from publicly available financial data. Not financial advice.

ATS Corporation

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

ATS Corporation is a leading provider of automated manufacturing solutions, specializing in systems integration and advanced automation technologies across a variety of sectors, including automotive, medical devices, and electronics. The company is renowned for its ability to design and deliver tailored manufacturing equipment that boosts productivity and enhances operational efficiency. With a strong global presence and a dedication to innovation and sustainability, ATS is well-positioned to meet the evolving demands of its clients while capitalizing on the rapidly expanding automation market. This unique positioning makes ATS an attractive investment opportunity for institutional investors looking to engage in the future of manufacturing.

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Cummins Inc

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Cummins is a Columbus, Indiana based multinational corporation that designs, manufactures, and distributes engines, filtration, and power generation products. Cummins also services engines and related equipment, including fuel systems, controls, air handling, filtration, emission control, electrical power generation systems, and trucks.

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