WallStSmart

Cummins Inc (CMI)vsNew Century Logistics (BVI) Limited Ordinary Shares (NCEW)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 76277% more annual revenue ($33.67B vs $44.08M). CMI leads profitability with a 8.4% profit margin vs -24.2%. 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

NCEW

Avoid

18

out of 100

Grade: F

Growth: 2.7Profit: 2.0Value: 6.7Quality: 4.0
Piotroski: 3/9Altman Z: 0.82
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
NCEWUndervalued (+79.4%)

Margin of Safety

+79.4%

Fair Value

$33.75

Current Price

$16.25

$17.50 discount

UndervaluedFair: $33.75Overvalued

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

NCEW0 strengths · Avg: 0/10

No standout strengths identified

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

NCEW4 concerns · Avg: 3.5/10
Price/BookValuation
9.8x4/10

Trading at 9.8x book value

EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$51.68M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : NCEW

NCEW has a balanced fundamental profile.

Bear Case : CMI

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

Bear Case : NCEW

The primary concerns for NCEW are Price/Book, EPS Growth, Market Cap.

Key Dynamics to Monitor

CMI profiles as a value stock while NCEW is a turnaround play — different risk/reward profiles.

CMI carries more volatility with a beta of 1.14 — 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

CMI scores higher overall (59/100 vs 18/100). NCEW offers better value entry with a 79.4% margin of safety. Both earn "Buy" and "Avoid" 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.

New Century Logistics (BVI) Limited Ordinary Shares

INDUSTRIALS · INTEGRATED FREIGHT & LOGISTICS · USA

New Century Logistics (BVI) Limited, offers freight forwarding services in Hong Kong. The company is headquartered in Kwun Tong, Hong Kong.

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