WallStSmart

Cummins Inc (CMI)vsEaton Corporation PLC (ETN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 23% more annual revenue ($33.67B vs $27.45B). ETN leads profitability with a 14.9% profit margin vs 8.4%. CMI appears more attractively valued with a PEG of 1.48. ETN earns a higher WallStSmart Score of 61/100 (C+).

CMI

Buy

61

out of 100

Grade: C+

Growth: 8.7Profit: 6.5Value: 10.0Quality: 6.8
Piotroski: 6/9Altman Z: 2.91

ETN

Buy

61

out of 100

Grade: C+

Growth: 6.7Profit: 7.5Value: 5.3Quality: 5.0
Piotroski: 4/9
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CMIUndervalued (+37.5%)

Margin of Safety

+37.5%

Fair Value

$958.93

Current Price

$533.54

$425.39 discount

UndervaluedFair: $958.93Overvalued
ETNFair Value (-2.5%)

Margin of Safety

-2.5%

Fair Value

$386.33

Current Price

$356.80

$29.53 premium

UndervaluedFair: $386.33Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CMI4 strengths · Avg: 9.0/10
Revenue GrowthGrowth
110.0%10/10

Revenue surging 110.0% year-over-year

Market CapQuality
$75.30B9/10

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

ETN4 strengths · Avg: 8.5/10
Market CapQuality
$140.05B9/10

Large-cap with strong market position

Return on EquityProfitability
21.5%9/10

Every $100 of equity generates 22 in profit

Operating MarginProfitability
20.0%8/10

Strong operational efficiency at 20.0%

Free Cash FlowQuality
$1.79B8/10

Generating 1.8B in free cash flow

Areas to Watch

CMI1 concerns · Avg: 4.0/10
P/E RatioValuation
26.6x4/10

Moderate valuation

ETN2 concerns · Avg: 3.0/10
P/E RatioValuation
34.6x4/10

Premium valuation, high expectations priced in

PEG RatioValuation
2.632/10

Expensive relative to growth rate

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

The strongest argument for CMI centers on Revenue Growth, Market Cap, Return on Equity. Revenue growth of 110.0% demonstrates continued momentum. PEG of 1.48 suggests the stock is reasonably priced for its growth.

Bull Case : ETN

The strongest argument for ETN centers on Market Cap, Return on Equity, Operating Margin. Revenue growth of 13.1% demonstrates continued momentum.

Bear Case : CMI

The primary concerns for CMI are P/E Ratio.

Bear Case : ETN

The primary concerns for ETN are P/E Ratio, PEG Ratio.

Key Dynamics to Monitor

CMI profiles as a hypergrowth stock while ETN is a value play — different risk/reward profiles.

ETN carries more volatility with a beta of 1.17 — expect wider price swings.

CMI is growing revenue faster at 110.0% — sustainability is the question.

ETN generates stronger free cash flow (1.8B), providing more financial flexibility.

Bottom Line

CMI scores higher overall (61/100 vs 61/100) and 110.0% revenue growth. 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.

Eaton Corporation PLC

INDUSTRIALS · SPECIALTY INDUSTRIAL MACHINERY · USA

Eaton Corporation plc is an American Irish-domiciled multinational power management company with 2020 sales of 17.86 billion USD, founded in the United States with corporate headquarters in Dublin, Ireland, and operational headquarters in Beachwood, Ohio.

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