WallStSmart

Cummins Inc (CMI)vsYSX Tech. Co., Ltd Class A Ordinary Shares (YSXT)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 42874% more annual revenue ($33.67B vs $78.35M). CMI leads profitability with a 8.4% profit margin vs 6.1%. YSXT trades at a lower P/E of 5.3x. 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

YSXT

Buy

57

out of 100

Grade: C

Growth: 9.3Profit: 6.5Value: 8.3Quality: 8.5
Piotroski: 3/9Altman Z: 4.79
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
YSXTUndervalued (+81.5%)

Margin of Safety

+81.5%

Fair Value

$7.19

Current Price

$1.00

$6.19 discount

UndervaluedFair: $7.19Overvalued

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

YSXT6 strengths · Avg: 9.2/10
P/E RatioValuation
5.3x10/10

Attractively priced relative to earnings

Price/BookValuation
0.8x10/10

Reasonable price relative to book value

Altman Z-ScoreHealth
4.7910/10

Safe zone — low bankruptcy risk

Debt/EquityHealth
0.259/10

Conservative balance sheet, low leverage

Revenue GrowthGrowth
20.2%8/10

Revenue surging 20.2% year-over-year

EPS GrowthGrowth
30.5%8/10

Earnings expanding 30.5% 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

YSXT4 concerns · Avg: 2.8/10
Market CapQuality
$31.23M3/10

Smaller company, higher risk/reward

Profit MarginProfitability
6.1%3/10

6.1% margin — thin

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

Free Cash FlowQuality
$-7.69M2/10

Negative free cash flow — burning cash

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : YSXT

The strongest argument for YSXT centers on P/E Ratio, Price/Book, Altman Z-Score. Revenue growth of 20.2% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : YSXT

The primary concerns for YSXT are Market Cap, Profit Margin, Piotroski F-Score.

Key Dynamics to Monitor

CMI profiles as a value stock while YSXT is a growth play — different risk/reward profiles.

YSXT is growing revenue faster at 20.2% — 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 57/100). YSXT offers better value entry with a 81.5% margin of safety. Both earn "Buy" and "Buy" 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.

YSX Tech. Co., Ltd Class A Ordinary Shares

INDUSTRIALS · SPECIALTY BUSINESS SERVICES · USA

YSX Tech.

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