WallStSmart

Cummins Inc (CMI)vsProficient Auto Logistics, Inc. Common Stock (PAL)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 7723% more annual revenue ($33.67B vs $430.43M). CMI leads profitability with a 8.4% profit margin vs -8.4%. PAL appears more attractively valued with a PEG of 1.45. 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

PAL

Buy

51

out of 100

Grade: C-

Growth: 6.7Profit: 2.0Value: 7.0Quality: 6.0
Piotroski: 2/9Altman Z: 2.07
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CMISignificantly Overvalued (-60.5%)

Margin of Safety

-60.5%

Fair Value

$373.25

Current Price

$682.88

$309.63 premium

UndervaluedFair: $373.25Overvalued
PALUndervalued (+78.8%)

Margin of Safety

+78.8%

Fair Value

$38.04

Current Price

$7.34

$30.70 discount

UndervaluedFair: $38.04Overvalued

Key Strengths & Concerns

Side-by-side fundamental analysis

Key Strengths

CMI3 strengths · Avg: 8.7/10
Market CapQuality
$90.90B9/10

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

PAL1 strengths · Avg: 10.0/10
Price/BookValuation
0.7x10/10

Reasonable price relative to book value

Areas to Watch

CMI3 concerns · Avg: 4.0/10
PEG RatioValuation
1.804/10

Expensive relative to growth rate

P/E RatioValuation
32.0x4/10

Premium valuation, high expectations priced in

Revenue GrowthGrowth
1.1%4/10

1.1% revenue growth

PAL4 concerns · Avg: 3.0/10
EPS GrowthGrowth
0.0%4/10

0.0% earnings growth

Market CapQuality
$194.63M3/10

Smaller company, higher risk/reward

Piotroski F-ScoreQuality
2/93/10

Weak financial health signals

Return on EquityProfitability
-11.1%2/10

ROE of -11.1% — below average capital efficiency

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : PAL

The strongest argument for PAL centers on Price/Book. Revenue growth of 12.8% demonstrates continued momentum. PEG of 1.45 suggests the stock is reasonably priced for its growth.

Bear Case : CMI

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

Bear Case : PAL

The primary concerns for PAL are EPS Growth, Market Cap, Piotroski F-Score.

Key Dynamics to Monitor

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

PAL is growing revenue faster at 12.8% — 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 (59/100 vs 51/100). PAL offers better value entry with a 78.8% margin of safety. 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.

Proficient Auto Logistics, Inc. Common Stock

INDUSTRIALS · INTEGRATED FREIGHT & LOGISTICS · USA

Proficient Auto Logistics, Inc. (Ticker: PAL) is a prominent player in the automotive logistics sector, focusing on the effective transportation and delivery of vehicles across North America. The company offers a wide range of services, including vehicle processing, storage, and inventory management, tailored to meet the diverse needs of original equipment manufacturers (OEMs) and automotive dealerships. By harnessing cutting-edge technology, PAL improves operational efficiencies and ensures reliable, cost-effective delivery solutions, all while prioritizing customer satisfaction. Given the evolving landscape of the automotive industry, Proficient Auto Logistics is strategically positioned to leverage new growth opportunities stemming from digital transformation and changing consumer preferences.

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