WallStSmart

Cummins Inc (CMI)vsMegan Holdings Limited Ordinary Shares (MGN)

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Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 74874% more annual revenue ($33.67B vs $44.91M). MGN leads profitability with a 8.8% profit margin vs 8.4%. MGN trades at a lower P/E of 3.0x. 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

MGN

Hold

46

out of 100

Grade: D+

Growth: 3.3Profit: 6.5Value: 8.3Quality: 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
MGNUndervalued (+45.1%)

Margin of Safety

+45.1%

Fair Value

$3.44

Current Price

$0.17

$3.27 discount

UndervaluedFair: $3.44Overvalued

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

MGN3 strengths · Avg: 9.3/10
P/E RatioValuation
3.0x10/10

Attractively priced relative to earnings

Price/BookValuation
0.3x10/10

Reasonable price relative to book value

Operating MarginProfitability
21.1%8/10

Strong operational efficiency at 21.1%

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

MGN3 concerns · Avg: 2.3/10
Market CapQuality
$6.66M3/10

Smaller company, higher risk/reward

Revenue GrowthGrowth
-52.5%2/10

Revenue declined 52.5%

EPS GrowthGrowth
-31.3%2/10

Earnings declined 31.3%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : MGN

The strongest argument for MGN centers on P/E Ratio, Price/Book, Operating Margin.

Bear Case : CMI

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

Bear Case : MGN

The primary concerns for MGN are Market Cap, Revenue Growth, EPS Growth.

Key Dynamics to Monitor

CMI is growing revenue faster at 1.1% — 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 46/100). MGN offers better value entry with a 45.1% 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.

Megan Holdings Limited Ordinary Shares

INDUSTRIALS · ENGINEERING & CONSTRUCTION · USA

Megan Holdings Limited (MGN) is a diversified investment firm strategically positioned in the real estate and financial services sectors, dedicated to delivering sustainable long-term value through strategic acquisitions and operational excellence. Led by an experienced management team with significant industry expertise, MGN focuses on maximizing shareholder returns while maintaining a strong commitment to corporate governance and sustainable practices. The company is poised to seize emerging market opportunities and leverage adaptive strategies to meet the evolving demands of its diverse stakeholder base.

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