WallStSmart

Cummins Inc (CMI)vsGraham Corporation (GHM)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 13191% more annual revenue ($34.71B vs $261.15M). CMI leads profitability with a 7.8% profit margin vs 4.5%. CMI appears more attractively valued with a PEG of 1.11. CMI earns a higher WallStSmart Score of 55/100 (C).

CMI

Buy

55

out of 100

Grade: C

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

GHM

Hold

40

out of 100

Grade: D

Growth: 6.0Profit: 5.0Value: 2.0Quality: 5.5
Piotroski: 1/9Altman Z: 1.84
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

Intrinsic value data unavailable for CMI.

GHMSignificantly Overvalued (-49.1%)

Margin of Safety

-49.1%

Fair Value

$59.21

Current Price

$87.90

$28.69 premium

UndervaluedFair: $59.21Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CMI3 strengths · Avg: 8.7/10
Market CapQuality
$76.64B9/10

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

GHM2 strengths · Avg: 9.0/10
Debt/EquityHealth
0.0410/10

Conservative balance sheet, low leverage

Revenue GrowthGrowth
28.6%8/10

Revenue surging 28.6% year-over-year

Areas to Watch

CMI3 concerns · Avg: 3.7/10
P/E RatioValuation
28.1x4/10

Moderate valuation

EPS GrowthGrowth
4.7%4/10

4.7% earnings growth

Profit MarginProfitability
7.8%3/10

7.8% margin — thin

GHM4 concerns · Avg: 3.3/10
Altman Z-ScoreHealth
1.844/10

Grey zone — moderate risk

Market CapQuality
$979.92M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
6.2%3/10

ROE of 6.2% — below average capital efficiency

Profit MarginProfitability
4.5%3/10

4.5% margin — thin

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

The strongest argument for CMI centers on Market Cap, Return on Equity, Free Cash Flow. PEG of 1.11 suggests the stock is reasonably priced for its growth.

Bull Case : GHM

The strongest argument for GHM centers on Debt/Equity, Revenue Growth. Revenue growth of 28.6% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : GHM

The primary concerns for GHM are Altman Z-Score, Market Cap, Return on Equity. A P/E of 81.1x leaves little room for execution misses. Thin 4.5% margins leave little buffer for downturns.

Key Dynamics to Monitor

CMI profiles as a value stock while GHM is a growth play — different risk/reward profiles.

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

GHM is growing revenue faster at 28.6% — sustainability is the question.

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

Bottom Line

CMI scores higher overall (55/100 vs 40/100). 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.

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.

Graham Corporation

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Graham Corporation designs, manufactures and supplies vacuum and heat transfer equipment for the chemical, defense, petrochemical, oil refining, power generation / alternative energy and other industries. The company is headquartered in Batavia, New York.

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