WallStSmart

Cummins Inc (CMI)vsMadison Air Solutions Corporation (MAIR)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 849% more annual revenue ($33.89B vs $3.57B). CMI leads profitability with a 7.9% profit margin vs 2.6%. CMI trades at a lower P/E of 35.0x. CMI earns a higher WallStSmart Score of 47/100 (D+).

CMI

Hold

47

out of 100

Grade: D+

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

MAIR

Hold

44

out of 100

Grade: D

Growth: 7.3Profit: 7.0Value: 4.0Quality: 5.0
Piotroski: 3/9

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CMI2 strengths · Avg: 9.0/10
Market CapQuality
$92.82B9/10

Large-cap with strong market position

Return on EquityProfitability
21.6%9/10

Every $100 of equity generates 22 in profit

MAIR2 strengths · Avg: 10.0/10
Return on EquityProfitability
277.5%10/10

Every $100 of equity generates 277 in profit

Revenue GrowthGrowth
33.8%10/10

Revenue surging 33.8% year-over-year

Areas to Watch

CMI4 concerns · Avg: 3.8/10
PEG RatioValuation
1.584/10

Expensive relative to growth rate

P/E RatioValuation
35.0x4/10

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

MAIR4 concerns · Avg: 3.0/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Profit MarginProfitability
2.6%3/10

2.6% margin — thin

Piotroski F-ScoreQuality
3/93/10

Weak financial health signals

P/E RatioValuation
111.5x2/10

Premium valuation, high expectations priced in

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : MAIR

The strongest argument for MAIR centers on Return on Equity, Revenue Growth. Revenue growth of 33.8% demonstrates continued momentum.

Bear Case : CMI

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

Bear Case : MAIR

The primary concerns for MAIR are EPS Growth, Profit Margin, Piotroski F-Score. A P/E of 111.5x leaves little room for execution misses. Thin 2.6% margins leave little buffer for downturns.

Key Dynamics to Monitor

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

MAIR is growing revenue faster at 33.8% — sustainability is the question.

CMI generates stronger free cash flow (120M), providing more financial flexibility.

Monitor SPECIALTY INDUSTRIAL MACHINERY industry trends, competitive dynamics, and regulatory changes.

Bottom Line

CMI scores higher overall (47/100 vs 44/100). Both earn "Hold" 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.

Madison Air Solutions Corporation

INDUSTRIALS · BUILDING PRODUCTS & EQUIPMENT · USA

Madison Air Solutions Corporation (MAIR) is a leading provider of innovative air handling and ventilation systems tailored for both residential and commercial applications. The company focuses on delivering high-efficiency air quality solutions that are designed to reduce energy consumption while enhancing indoor environmental quality. With a commitment to sustainability and cutting-edge technology, Madison Air continues to expand its market presence, driven by a strong pipeline of innovative products and strategic partnerships. As the demand for energy-efficient and environmentally-friendly solutions grows, MAIR is well-positioned to capitalize on emerging market opportunities in the HVAC industry.

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