WallStSmart

ATS Corporation (ATS)vsCummins Inc (CMI)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 1040% more annual revenue ($33.89B vs $2.97B). CMI leads profitability with a 7.9% profit margin vs 2.4%. CMI trades at a lower P/E of 35.3x. ATS earns a higher WallStSmart Score of 57/100 (C).

ATS

Buy

57

out of 100

Grade: C

Growth: 8.0Profit: 4.5Value: 3.7Quality: 6.0
Piotroski: 5/9Altman Z: 1.67

CMI

Hold

47

out of 100

Grade: D+

Growth: 4.0Profit: 6.0Value: 4.3Quality: 6.5
Piotroski: 4/9Altman Z: 2.99
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ATSOvervalued (-11.7%)

Margin of Safety

-11.7%

Fair Value

$27.54

Current Price

$26.92

$0.62 premium

UndervaluedFair: $27.54Overvalued

Intrinsic value data unavailable for CMI.

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ATS3 strengths · Avg: 9.3/10
Revenue GrowthGrowth
30.1%10/10

Revenue surging 30.1% year-over-year

EPS GrowthGrowth
358.0%10/10

Earnings expanding 358.0% YoY

Price/BookValuation
2.1x8/10

Reasonable price relative to book value

CMI2 strengths · Avg: 9.0/10
Market CapQuality
$93.79B9/10

Large-cap with strong market position

Return on EquityProfitability
21.6%9/10

Every $100 of equity generates 22 in profit

Areas to Watch

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

Distress zone — elevated risk

Return on EquityProfitability
4.0%3/10

ROE of 4.0% — below average capital efficiency

Profit MarginProfitability
2.4%3/10

2.4% margin — thin

Operating MarginProfitability
3.1%3/10

Operating margin of 3.1%

CMI4 concerns · Avg: 3.8/10
PEG RatioValuation
1.634/10

Expensive relative to growth rate

P/E RatioValuation
35.3x4/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
2.7%4/10

2.7% revenue growth

Profit MarginProfitability
7.9%3/10

7.9% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : ATS

The strongest argument for ATS centers on Revenue Growth, EPS Growth, Price/Book. Revenue growth of 30.1% demonstrates continued momentum.

Bull Case : CMI

The strongest argument for CMI centers on Market Cap, Return on Equity.

Bear Case : ATS

The primary concerns for ATS are Altman Z-Score, Return on Equity, Profit Margin. A P/E of 52.6x leaves little room for execution misses. Thin 2.4% margins leave little buffer for downturns.

Bear Case : CMI

The primary concerns for CMI are PEG Ratio, P/E Ratio, Revenue Growth.

Key Dynamics to Monitor

ATS profiles as a hypergrowth stock while CMI is a value play — different risk/reward profiles.

ATS carries more volatility with a beta of 1.27 — expect wider price swings.

ATS is growing revenue faster at 30.1% — sustainability is the question.

ATS generates stronger free cash flow (124M), providing more financial flexibility.

Bottom Line

ATS scores higher overall (57/100 vs 47/100) and 30.1% revenue growth. 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 premier provider of automated manufacturing solutions, with a focus on systems integration and advanced automation technologies across diverse industries including automotive, medical devices, and electronics. The company excels in designing and delivering customized manufacturing equipment that enhances productivity and operational efficiency. With a robust global footprint and a commitment to innovation and sustainability, ATS is strategically positioned to address the dynamic needs of its clients while taking advantage of the growing automation market. As such, ATS represents a compelling investment opportunity for institutional investors seeking to participate 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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