WallStSmart

Cummins Inc (CMI)vsSU Group Holdings Limited Ordinary Shares (SUGP)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 17401% more annual revenue ($33.67B vs $192.39M). CMI leads profitability with a 8.4% profit margin vs -9.6%. 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

SUGP

Avoid

29

out of 100

Grade: F

Growth: 4.7Profit: 2.0Value: 5.0Quality: 7.5
Piotroski: 2/9Altman Z: 2.90
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

Intrinsic value data unavailable for SUGP.

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

SUGP2 strengths · Avg: 10.0/10
Price/BookValuation
0.6x10/10

Reasonable price relative to book value

Debt/EquityHealth
0.0910/10

Conservative balance sheet, low leverage

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

SUGP4 concerns · Avg: 2.5/10
Market CapQuality
$10.32M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Return on EquityProfitability
-20.1%2/10

ROE of -20.1% — below average capital efficiency

Revenue GrowthGrowth
-6.5%2/10

Revenue declined 6.5%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : SUGP

The strongest argument for SUGP centers on Price/Book, Debt/Equity.

Bear Case : CMI

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

Bear Case : SUGP

The primary concerns for SUGP are Market Cap, Piotroski F-Score, Return on Equity.

Key Dynamics to Monitor

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

SUGP carries more volatility with a beta of 2.29 — 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 29/100). 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.

SU Group Holdings Limited Ordinary Shares

INDUSTRIALS · SECURITY & PROTECTION SERVICES · USA

SU Group Holdings Limited (SUGP) is a dynamic investment holding company specializing in identifying and capitalizing on growth opportunities in diverse sectors, with a particular focus on special situations and distressed assets. The company utilizes its extensive industry expertise and a commitment to operational excellence to deliver superior shareholder value through innovative and strategic initiatives. Backed by a disciplined investment approach and thorough market analysis, SU Group is well-equipped to effectively navigate volatile market conditions while fostering sustainable expansion of its asset portfolio.

Visit Website →

Want to dig deeper into these stocks?