WallStSmart

Cummins Inc (CMI)vsMatson Inc (MATX)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 907% more annual revenue ($33.67B vs $3.34B). MATX leads profitability with a 13.3% profit margin vs 8.4%. CMI appears more attractively valued with a PEG of 1.76. MATX earns a higher WallStSmart Score of 64/100 (C+).

CMI

Buy

59

out of 100

Grade: C

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

MATX

Buy

64

out of 100

Grade: C+

Growth: 4.0Profit: 7.0Value: 4.7Quality: 6.5
Piotroski: 4/9Altman Z: 2.67
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
MATXSignificantly Overvalued (-44.5%)

Margin of Safety

-44.5%

Fair Value

$112.68

Current Price

$174.43

$61.75 premium

UndervaluedFair: $112.68Overvalued

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

MATX4 strengths · Avg: 8.3/10
Debt/EquityHealth
0.279/10

Conservative balance sheet, low leverage

P/E RatioValuation
12.6x8/10

Attractively priced relative to earnings

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

EPS GrowthGrowth
21.2%8/10

Earnings expanding 21.2% 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

MATX2 concerns · Avg: 3.0/10
PEG RatioValuation
2.014/10

Expensive relative to growth rate

Revenue GrowthGrowth
-4.3%2/10

Revenue declined 4.3%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : MATX

The strongest argument for MATX centers on Debt/Equity, P/E Ratio, Price/Book.

Bear Case : CMI

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

Bear Case : MATX

The primary concerns for MATX are PEG Ratio, Revenue Growth.

Key Dynamics to Monitor

CMI profiles as a value stock while MATX is a declining play — different risk/reward profiles.

MATX carries more volatility with a beta of 1.33 — expect wider price swings.

CMI is growing revenue faster at 1.1% — sustainability is the question.

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

Bottom Line

MATX scores higher overall (64/100 vs 59/100). 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.

Matson Inc

INDUSTRIALS · MARINE SHIPPING · USA

Matson, Inc. provides logistics and shipping services. The company is headquartered in Honolulu, Hawaii.

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