WallStSmart

Cummins Inc (CMI)vsHafnia Limited (HAFN)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 1376% more annual revenue ($33.67B vs $2.28B). HAFN leads profitability with a 14.9% profit margin vs 8.4%. HAFN trades at a lower P/E of 13.1x. HAFN earns a higher WallStSmart Score of 63/100 (C+).

CMI

Buy

59

out of 100

Grade: C

Growth: 6.7Profit: 6.5Value: 3.3Quality: 6.8
Piotroski: 6/9Altman Z: 2.91

HAFN

Buy

63

out of 100

Grade: C+

Growth: 7.3Profit: 6.5Value: 7.0Quality: 5.8
Piotroski: 2/9Altman Z: 2.23
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
HAFNUndervalued (+23.1%)

Margin of Safety

+23.1%

Fair Value

$8.62

Current Price

$8.91

$0.29 discount

UndervaluedFair: $8.62Overvalued

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

HAFN3 strengths · Avg: 8.0/10
P/E RatioValuation
13.1x8/10

Attractively priced relative to earnings

Price/BookValuation
1.9x8/10

Reasonable price relative to book value

EPS GrowthGrowth
42.2%8/10

Earnings expanding 42.2% 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

HAFN1 concerns · Avg: 3.0/10
Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : HAFN

The strongest argument for HAFN centers on P/E Ratio, Price/Book, EPS Growth. Revenue growth of 11.3% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : HAFN

The primary concerns for HAFN are Piotroski F-Score.

Key Dynamics to Monitor

CMI carries more volatility with a beta of 1.14 — expect wider price swings.

HAFN is growing revenue faster at 11.3% — 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

HAFN scores higher overall (63/100 vs 59/100) and 11.3% 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.

Hafnia Limited

INDUSTRIALS · MARINE SHIPPING · USA

Hafnia Limited owns and operates oil product tankers in Bermuda. The company is headquartered in Hamilton, Bermuda.

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