WallStSmart

Cummins Inc (CMI)vsEaton Corporation PLC (ETN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 19% more annual revenue ($33.89B vs $28.52B). ETN leads profitability with a 14.0% profit margin vs 7.9%. CMI appears more attractively valued with a PEG of 1.63. ETN earns a higher WallStSmart Score of 53/100 (C-).

CMI

Hold

47

out of 100

Grade: D+

Growth: 4.0Profit: 6.0Value: 4.3Quality: 6.5
Piotroski: 4/9Altman Z: 2.99

ETN

Buy

53

out of 100

Grade: C-

Growth: 5.3Profit: 7.0Value: 3.7Quality: 5.5
Piotroski: 4/9Altman Z: 2.07

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CMI2 strengths · Avg: 9.0/10
Market CapQuality
$93.79B9/10

Large-cap with strong market position

Return on EquityProfitability
21.6%9/10

Every $100 of equity generates 22 in profit

ETN3 strengths · Avg: 8.7/10
Market CapQuality
$158.06B9/10

Large-cap with strong market position

Return on EquityProfitability
20.2%9/10

Every $100 of equity generates 20 in profit

Revenue GrowthGrowth
16.8%8/10

16.8% revenue growth

Areas to Watch

CMI4 concerns · Avg: 3.8/10
PEG RatioValuation
1.634/10

Expensive relative to growth rate

P/E RatioValuation
35.3x4/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
2.7%4/10

2.7% revenue growth

Profit MarginProfitability
7.9%3/10

7.9% margin — thin

ETN4 concerns · Avg: 2.8/10
P/E RatioValuation
39.8x4/10

Premium valuation, high expectations priced in

Debt/EquityHealth
1.103/10

Elevated debt levels

PEG RatioValuation
2.962/10

Expensive relative to growth rate

EPS GrowthGrowth
-9.4%2/10

Earnings declined 9.4%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : ETN

The strongest argument for ETN centers on Market Cap, Return on Equity, Revenue Growth. Revenue growth of 16.8% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : ETN

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

Key Dynamics to Monitor

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

CMI carries more volatility with a beta of 1.24 — expect wider price swings.

ETN is growing revenue faster at 16.8% — sustainability is the question.

ETN generates stronger free cash flow (314M), providing more financial flexibility.

Bottom Line

ETN scores higher overall (53/100 vs 47/100) and 16.8% revenue growth. 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.

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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