WallStSmart

Cummins Inc (CMI)vsSupercom Ltd (SPCB)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 125821% more annual revenue ($33.67B vs $26.74M). SPCB leads profitability with a 15.5% profit margin vs 8.4%. SPCB trades at a lower P/E of 11.3x. 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

SPCB

Hold

44

out of 100

Grade: D

Growth: 4.7Profit: 6.5Value: 8.3Quality: 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
SPCBUndervalued (+40.1%)

Margin of Safety

+40.1%

Fair Value

$13.99

Current Price

$9.81

$4.18 discount

UndervaluedFair: $13.99Overvalued

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

SPCB2 strengths · Avg: 10.0/10
P/E RatioValuation
11.3x10/10

Attractively priced relative to earnings

Price/BookValuation
1.2x10/10

Reasonable price relative to book value

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

SPCB3 concerns · Avg: 2.3/10
Market CapQuality
$39.86M3/10

Smaller company, higher risk/reward

Revenue GrowthGrowth
-9.9%2/10

Revenue declined 9.9%

EPS GrowthGrowth
-57.1%2/10

Earnings declined 57.1%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : SPCB

The strongest argument for SPCB centers on P/E Ratio, Price/Book. Profitability is solid with margins at 15.5% and operating margin at 10.3%.

Bear Case : CMI

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

Bear Case : SPCB

The primary concerns for SPCB are Market Cap, Revenue Growth, EPS Growth.

Key Dynamics to Monitor

CMI profiles as a value stock while SPCB is a declining play — different risk/reward profiles.

CMI carries more volatility with a beta of 1.14 — expect wider price swings.

CMI is growing revenue faster at 1.1% — sustainability is the question.

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

Bottom Line

CMI scores higher overall (59/100 vs 44/100). SPCB offers better value entry with a 40.1% 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.

Supercom Ltd

INDUSTRIALS · SECURITY & PROTECTION SERVICES · USA

SuperCom Ltd. provides digital identity, Internet of things and connectivity, and cyber security products and solutions to governments and public and private organizations around the world. The company is headquartered in Tel Aviv-Yafo, Israel.

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