WallStSmart

Cummins Inc (CMI)vsIcon Energy Corp. (ICON)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 299029% more annual revenue ($33.67B vs $11.26M). CMI leads profitability with a 8.4% profit margin vs -37.3%. 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

ICON

Hold

50

out of 100

Grade: D+

Growth: 9.3Profit: 3.0Value: 6.7Quality: 5.0
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
ICONUndervalued (+81.1%)

Margin of Safety

+81.1%

Fair Value

$8.58

Current Price

$1.06

$7.52 discount

UndervaluedFair: $8.58Overvalued

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

ICON3 strengths · Avg: 9.3/10
Price/BookValuation
0.0x10/10

Reasonable price relative to book value

Revenue GrowthGrowth
104.6%10/10

Revenue surging 104.6% year-over-year

EPS GrowthGrowth
32.6%8/10

Earnings expanding 32.6% 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

ICON4 concerns · Avg: 2.5/10
Market CapQuality
$3.47M3/10

Smaller company, higher risk/reward

Operating MarginProfitability
3.1%3/10

Operating margin of 3.1%

Return on EquityProfitability
-25.3%2/10

ROE of -25.3% — below average capital efficiency

Free Cash FlowQuality
$-634,0002/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : ICON

The strongest argument for ICON centers on Price/Book, Revenue Growth, EPS Growth. Revenue growth of 104.6% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : ICON

The primary concerns for ICON are Market Cap, Operating Margin, Return on Equity.

Key Dynamics to Monitor

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

ICON is growing revenue faster at 104.6% — sustainability is the question.

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

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

Bottom Line

CMI scores higher overall (59/100 vs 50/100). ICON offers better value entry with a 81.1% margin of safety. 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.

Icon Energy Corp.

INDUSTRIALS · MARINE SHIPPING · USA

Iconix Brand Group, Inc., a brand management company, owns and licenses a portfolio of consumer brands in the United States and internationally. The company is headquartered in New York, New York.

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