WallStSmart

Cummins Inc (CMI)vsEastman Kodak Co (KODK)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 3050% more annual revenue ($33.67B vs $1.07B). CMI leads profitability with a 8.4% profit margin vs -12.0%. 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

KODK

Hold

38

out of 100

Grade: F

Growth: 3.3Profit: 5.0Value: 6.0Quality: 5.0
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
KODKUndervalued (+17.9%)

Margin of Safety

+17.9%

Fair Value

$9.31

Current Price

$13.40

$4.09 discount

UndervaluedFair: $9.31Overvalued

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

KODK2 strengths · Avg: 8.0/10
Price/BookValuation
2.1x8/10

Reasonable price relative to book value

Operating MarginProfitability
29.7%8/10

Strong operational efficiency at 29.7%

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

KODK4 concerns · Avg: 2.0/10
Market CapQuality
$1.20B3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-16.3%2/10

ROE of -16.3% — below average capital efficiency

EPS GrowthGrowth
-4.1%2/10

Earnings declined 4.1%

Profit MarginProfitability
-12.0%1/10

Currently unprofitable

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : KODK

The strongest argument for KODK centers on Price/Book, Operating Margin.

Bear Case : CMI

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

Bear Case : KODK

The primary concerns for KODK are Market Cap, Return on Equity, EPS Growth.

Key Dynamics to Monitor

CMI profiles as a value stock while KODK is a turnaround play — different risk/reward profiles.

KODK carries more volatility with a beta of 1.36 — expect wider price swings.

KODK is growing revenue faster at 9.0% — sustainability is the question.

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

Bottom Line

CMI scores higher overall (59/100 vs 38/100). KODK offers better value entry with a 17.9% margin of safety. 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.

Eastman Kodak Co

INDUSTRIALS · SPECIALTY BUSINESS SERVICES · USA

Eastman Kodak Company provides hardware, software, supplies and services to customers in the commercial printing, packaging, publishing, manufacturing, commercial entertainment and film, and consumer products markets globally. The company is headquartered in Rochester, New York.

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