WallStSmart

ATS Corporation (ATS)vsCummins Inc (CMI)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 1102% more annual revenue ($33.67B vs $2.80B). ATS leads profitability with a 67.0% profit margin vs 8.4%. CMI trades at a lower P/E of 27.0x. CMI earns a higher WallStSmart Score of 61/100 (C+).

ATS

Buy

51

out of 100

Grade: C-

Growth: 8.0Profit: 9.0Value: 3.0Quality: 6.0
Piotroski: 2/9Altman Z: 1.31

CMI

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 6.5Value: 10.0Quality: 6.8
Piotroski: 6/9Altman Z: 2.91
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

ATSSignificantly Overvalued (-369.6%)

Margin of Safety

-369.6%

Fair Value

$6.55

Current Price

$30.39

$23.84 premium

UndervaluedFair: $6.55Overvalued
CMIUndervalued (+37.7%)

Margin of Safety

+37.7%

Fair Value

$960.80

Current Price

$553.36

$407.44 discount

UndervaluedFair: $960.80Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

ATS5 strengths · Avg: 9.2/10
Return on EquityProfitability
108.0%10/10

Every $100 of equity generates 108 in profit

Profit MarginProfitability
67.0%10/10

Keeps 67 of every $100 in revenue as profit

EPS GrowthGrowth
358.0%10/10

Earnings expanding 358.0% YoY

Price/BookValuation
2.3x8/10

Reasonable price relative to book value

Revenue GrowthGrowth
16.7%8/10

16.7% revenue growth

CMI3 strengths · Avg: 8.7/10
Market CapQuality
$76.65B9/10

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

Areas to Watch

ATS3 concerns · Avg: 2.3/10
Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

P/E RatioValuation
217.1x2/10

Premium valuation, high expectations priced in

Altman Z-ScoreHealth
1.312/10

Distress zone — elevated risk

CMI2 concerns · Avg: 4.0/10
P/E RatioValuation
27.0x4/10

Moderate valuation

Revenue GrowthGrowth
1.1%4/10

1.1% revenue growth

Comparative Analysis Report

WallStSmart Research

Bull Case : ATS

The strongest argument for ATS centers on Return on Equity, Profit Margin, EPS Growth. Profitability is solid with margins at 67.0% and operating margin at 8.3%. Revenue growth of 16.7% demonstrates continued momentum.

Bull Case : CMI

The strongest argument for CMI centers on Market Cap, Return on Equity, EPS Growth. PEG of 1.47 suggests the stock is reasonably priced for its growth.

Bear Case : ATS

The primary concerns for ATS are Piotroski F-Score, P/E Ratio, Altman Z-Score. A P/E of 217.1x leaves little room for execution misses.

Bear Case : CMI

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

Key Dynamics to Monitor

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

ATS carries more volatility with a beta of 1.23 — expect wider price swings.

ATS is growing revenue faster at 16.7% — sustainability is the question.

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

Bottom Line

CMI scores higher overall (61/100 vs 51/100). 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.

ATS Corporation

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

ATS Corporation stands out as a leading provider of automated manufacturing solutions, specializing in systems integration and innovative automation technologies. Serving a variety of sectors—including automotive, medical devices, and electronics—the company designs and implements tailored manufacturing equipment that substantially boosts productivity and operational efficiency. With a solid global presence and an unwavering commitment to innovation and sustainability, ATS is well-equipped to meet the evolving demands of its clients and capitalize on expanding market opportunities. This emphasis on advanced manufacturing makes ATS an appealing investment for institutional investors looking to gain exposure to the rapidly growing automation industry.

Visit Website →

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.

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