WallStSmart

Cummins Inc (CMI)vsNAPCO Security Technologies Inc (NSSC)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 17434% more annual revenue ($33.67B vs $192.03M). NSSC leads profitability with a 24.7% profit margin vs 8.4%. CMI appears more attractively valued with a PEG of 1.76. 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

NSSC

Buy

56

out of 100

Grade: C

Growth: 6.7Profit: 9.0Value: 3.7Quality: 8.5
Piotroski: 3/9Altman Z: 7.36
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

Intrinsic value data unavailable for NSSC.

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

NSSC5 strengths · Avg: 9.2/10
Debt/EquityHealth
0.0310/10

Conservative balance sheet, low leverage

Altman Z-ScoreHealth
7.3610/10

Safe zone — low bankruptcy risk

Return on EquityProfitability
26.4%9/10

Every $100 of equity generates 26 in profit

Profit MarginProfitability
24.7%9/10

Keeps 25 of every $100 in revenue as profit

EPS GrowthGrowth
21.4%8/10

Earnings expanding 21.4% 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

NSSC4 concerns · Avg: 3.5/10
P/E RatioValuation
34.2x4/10

Premium valuation, high expectations priced in

Price/BookValuation
8.7x4/10

Trading at 8.7x book value

Market CapQuality
$1.61B3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
3/93/10

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 : NSSC

The strongest argument for NSSC centers on Debt/Equity, Altman Z-Score, Return on Equity. Profitability is solid with margins at 24.7% and operating margin at 17.8%.

Bear Case : CMI

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

Bear Case : NSSC

The primary concerns for NSSC are P/E Ratio, Price/Book, Market Cap.

Key Dynamics to Monitor

CMI profiles as a value stock while NSSC is a mature play — different risk/reward profiles.

NSSC carries more volatility with a beta of 1.48 — expect wider price swings.

NSSC is growing revenue faster at 7.6% — sustainability is the question.

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

Bottom Line

CMI scores higher overall (59/100 vs 56/100). 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.

NAPCO Security Technologies Inc

INDUSTRIALS · SECURITY & PROTECTION SERVICES · USA

Napco Security Technologies, Inc. develops, manufactures, and sells security products in the United States and internationally. The company is headquartered in Amityville, New York.

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