WallStSmart

Cummins Inc (CMI)vsUniversal Security Instruments Inc (UUU)

VS

Smart Verdict

WallStSmart Research — data-driven comparison

Cummins Inc generates 310698% more annual revenue ($33.67B vs $10.83M). CMI leads profitability with a 8.4% profit margin vs -1.6%. 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

UUU

Avoid

16

out of 100

Grade: F

Growth: 3.3Profit: 2.0Value: 4.7Quality: 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
UUUFair Value (-3.5%)

Margin of Safety

-3.5%

Fair Value

$4.26

Current Price

$5.95

$1.69 premium

UndervaluedFair: $4.26Overvalued

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

UUU0 strengths · Avg: 0/10

No standout strengths identified

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

UUU4 concerns · Avg: 2.3/10
Market CapQuality
$16.58M3/10

Smaller company, higher risk/reward

Return on EquityProfitability
-5.4%2/10

ROE of -5.4% — below average capital efficiency

Revenue GrowthGrowth
-99.6%2/10

Revenue declined 99.6%

EPS GrowthGrowth
-72.9%2/10

Earnings declined 72.9%

Comparative Analysis Report

WallStSmart Research

Bull Case : CMI

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

Bull Case : UUU

UUU has a balanced fundamental profile.

Bear Case : CMI

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

Bear Case : UUU

The primary concerns for UUU are Market Cap, Return on Equity, Revenue Growth.

Key Dynamics to Monitor

CMI profiles as a value stock while UUU is a turnaround 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.

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

Bottom Line

CMI scores higher overall (59/100 vs 16/100). 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.

Universal Security Instruments Inc

INDUSTRIALS · BUILDING PRODUCTS & EQUIPMENT · USA

Universal Security Instruments, Inc., together with its subsidiary, designs, markets and distributes security and protection products for use in homes and businesses in the United States and internationally. The company is headquartered in Owings Mills, Maryland.

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