WallStSmart

Cummins Inc (CMI)vsPhoenix Asia Holdings Limited Ordinary Shares (PHOE)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 474627% more annual revenue ($33.67B vs $7.09M). CMI leads profitability with a 8.4% profit margin vs 8.4%. CMI trades at a lower P/E of 31.1x. 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

PHOE

Avoid

21

out of 100

Grade: F

Growth: 4.7Profit: 6.0Value: 4.0Quality: 8.5
Piotroski: 4/9Altman Z: 4.33
IV

Intrinsic Value Comparison

Multi-model valuation · Graham Formula

CMISignificantly Overvalued (-61.1%)

Margin of Safety

-61.1%

Fair Value

$371.78

Current Price

$671.01

$299.23 premium

UndervaluedFair: $371.78Overvalued

Intrinsic value data unavailable for PHOE.

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

PHOE2 strengths · Avg: 10.0/10
Debt/EquityHealth
0.0110/10

Conservative balance sheet, low leverage

Altman Z-ScoreHealth
4.3310/10

Safe zone — low bankruptcy risk

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

PHOE4 concerns · Avg: 2.3/10
Market CapQuality
$335.88M3/10

Smaller company, higher risk/reward

P/E RatioValuation
518.3x2/10

Premium valuation, high expectations priced in

Price/BookValuation
44.4x2/10

Trading at 44.4x book value

Revenue GrowthGrowth
-7.3%2/10

Revenue declined 7.3%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : PHOE

The strongest argument for PHOE centers on Debt/Equity, Altman Z-Score.

Bear Case : CMI

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

Bear Case : PHOE

The primary concerns for PHOE are Market Cap, P/E Ratio, Price/Book. A P/E of 518.3x leaves little room for execution misses.

Key Dynamics to Monitor

CMI is growing revenue faster at 1.1% — 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

CMI scores higher overall (59/100 vs 21/100). Both earn "Buy" and "Avoid" 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.

Phoenix Asia Holdings Limited Ordinary Shares

INDUSTRIALS · ENGINEERING & CONSTRUCTION · USA

Phoenix Asia Holdings Limited engages in the substructure works in Hong Kong.

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