WallStSmart

Cummins Inc (CMI)vsTungray Technologies Inc Class A Ordinary Shares (TRSG)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 215406% more annual revenue ($33.67B vs $15.62M). CMI leads profitability with a 8.4% profit margin vs -0.1%. TRSG trades at a lower P/E of 24.8x. 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

TRSG

Avoid

30

out of 100

Grade: F

Growth: 3.3Profit: 2.0Value: 7.0Quality: 7.5
Piotroski: 2/9Altman Z: 2.25
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
TRSGUndervalued (+64.6%)

Margin of Safety

+64.6%

Fair Value

$3.25

Current Price

$1.28

$1.97 discount

UndervaluedFair: $3.25Overvalued

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

TRSG2 strengths · Avg: 9.5/10
Price/BookValuation
1.1x10/10

Reasonable price relative to book value

Debt/EquityHealth
0.179/10

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

TRSG4 concerns · Avg: 2.5/10
Market CapQuality
$20.27M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Return on EquityProfitability
-1.0%2/10

ROE of -1.0% — below average capital efficiency

EPS GrowthGrowth
-53.1%2/10

Earnings declined 53.1%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : TRSG

The strongest argument for TRSG centers on Price/Book, Debt/Equity. Revenue growth of 10.9% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : TRSG

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

Key Dynamics to Monitor

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

CMI carries more volatility with a beta of 1.14 — expect wider price swings.

TRSG is growing revenue faster at 10.9% — sustainability is the question.

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

Bottom Line

CMI scores higher overall (59/100 vs 30/100). TRSG offers better value entry with a 64.6% 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.

Tungray Technologies Inc Class A Ordinary Shares

INDUSTRIALS · METAL FABRICATION · USA

Tungray Technologies Inc., provides customized industrial manufacturing solutions to original equipment manufacturers in the industry sectors of semiconductors, printers, electronics, and home appliances.

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