WallStSmart

Cummins Inc (CMI)vsHimalaya Shipping Ltd. (HSHP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 25427% more annual revenue ($33.67B vs $131.90M). HSHP leads profitability with a 13.4% profit margin vs 8.4%. CMI trades at a lower P/E of 31.1x. CMI earns a higher WallStSmart Score of 59/100 (C).

CMI

Buy

59

out of 100

Grade: C

Growth: 6.7Profit: 6.5Value: 3.3Quality: 6.8
Piotroski: 6/9Altman Z: 2.91

HSHP

Buy

58

out of 100

Grade: C

Growth: 10.0Profit: 7.0Value: 3.7Quality: 3.0
Piotroski: 3/9Altman Z: 0.63
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CMISignificantly Overvalued (-61.7%)

Margin of Safety

-61.7%

Fair Value

$370.38

Current Price

$671.01

$300.63 premium

UndervaluedFair: $370.38Overvalued
HSHPSignificantly Overvalued (-71.4%)

Margin of Safety

-71.4%

Fair Value

$6.88

Current Price

$13.64

$6.76 premium

UndervaluedFair: $6.88Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CMI3 strengths · Avg: 8.7/10
Market CapQuality
$88.34B9/10

Large-cap with strong market position

Return on EquityProfitability
23.9%9/10

Every $100 of equity generates 24 in profit

EPS GrowthGrowth
41.4%8/10

Earnings expanding 41.4% YoY

HSHP3 strengths · Avg: 10.0/10
Operating MarginProfitability
61.8%10/10

Strong operational efficiency at 61.8%

Revenue GrowthGrowth
42.2%10/10

Revenue surging 42.2% year-over-year

EPS GrowthGrowth
1331.0%10/10

Earnings expanding 1331.0% YoY

Areas to Watch

CMI3 concerns · Avg: 4.0/10
PEG RatioValuation
1.764/10

Expensive relative to growth rate

P/E RatioValuation
31.1x4/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
1.1%4/10

1.1% revenue growth

HSHP4 concerns · Avg: 3.0/10
P/E RatioValuation
35.8x4/10

Premium valuation, high expectations priced in

Market CapQuality
$639.26M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Altman Z-ScoreHealth
0.632/10

Distress zone — elevated risk

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : HSHP

The strongest argument for HSHP centers on Operating Margin, Revenue Growth, EPS Growth. Revenue growth of 42.2% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : HSHP

The primary concerns for HSHP are P/E Ratio, Market Cap, Piotroski F-Score. Debt-to-equity of 4.26 is elevated, increasing financial risk.

Key Dynamics to Monitor

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

CMI carries more volatility with a beta of 1.14 — expect wider price swings.

HSHP is growing revenue faster at 42.2% — sustainability is the question.

CMI generates stronger free cash flow (990M), providing more financial flexibility.

Bottom Line

CMI scores higher overall (59/100 vs 58/100). Both earn "Buy" and "Buy" 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.

Himalaya Shipping Ltd.

INDUSTRIALS · MARINE SHIPPING · USA

Himalaya Shipping Ltd. focuses on the provision of dry bulk shipping services. The company is headquartered in Hamilton, Bermuda.

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