WallStSmart

Cummins Inc (CMI)vsWhere Food Comes From Inc (WFCF)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 135164% more annual revenue ($33.67B vs $24.89M). CMI leads profitability with a 8.4% profit margin vs 6.2%. WFCF appears more attractively valued with a PEG of 0.44. 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

WFCF

Hold

46

out of 100

Grade: D+

Growth: 5.3Profit: 5.0Value: 5.3Quality: 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
WFCFSignificantly Overvalued (-20.9%)

Margin of Safety

-20.9%

Fair Value

$9.48

Current Price

$12.52

$3.04 premium

UndervaluedFair: $9.48Overvalued

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

WFCF2 strengths · Avg: 10.0/10
PEG RatioValuation
0.4410/10

Growing faster than its price suggests

EPS GrowthGrowth
141.0%10/10

Earnings expanding 141.0% 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

WFCF4 concerns · Avg: 2.5/10
Market CapQuality
$63.21M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
6.2%3/10

6.2% margin — thin

P/E RatioValuation
41.7x2/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
-9.3%2/10

Revenue declined 9.3%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : WFCF

The strongest argument for WFCF centers on PEG Ratio, EPS Growth. PEG of 0.44 suggests the stock is reasonably priced for its growth.

Bear Case : CMI

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

Bear Case : WFCF

The primary concerns for WFCF are Market Cap, Profit Margin, P/E Ratio. A P/E of 41.7x leaves little room for execution misses.

Key Dynamics to Monitor

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.

Monitor SPECIALTY INDUSTRIAL MACHINERY industry trends, competitive dynamics, and regulatory changes.

Bottom Line

CMI scores higher overall (59/100 vs 46/100). 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.

Where Food Comes From Inc

INDUSTRIALS · SPECIALTY BUSINESS SERVICES · USA

Where Food Comes From, Inc. provides verification and certification solutions for the agricultural, livestock, and food industries in the United States. The company is headquartered in Castle Rock, Colorado.

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