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CUMMINSIND - Fundamental Analysis: Financial Health & Valuation

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Rating: 4.4

Last Updated Time : 02 Feb 26, 01:08 pm

Fundamental Rating: 4.4

Stock Code CUMMINSIND Market Cap 1,11,524 Cr. Current Price 4,021 ₹ High / Low 4,615 ₹
Stock P/E 50.0 Book Value 265 ₹ Dividend Yield 1.28 % ROCE 37.6 %
ROE 28.8 % Face Value 2.00 ₹ DMA 50 4,192 ₹ DMA 200 3,894 ₹
Chg in FII Hold 1.07 % Chg in DII Hold -1.13 % PAT Qtr 638 Cr. PAT Prev Qtr 555 Cr.
RSI 42.1 MACD -81.9 Volume 3,78,643 Avg Vol 1Wk 5,58,113
Low price 2,580 ₹ High price 4,615 ₹ PEG Ratio 1.42 Debt to equity 0.00
52w Index 70.8 % Qtr Profit Var 41.5 % EPS 81.6 ₹ Industry PE 36.0

📊 Core Financials

  • Revenue & Profit Growth: Quarterly PAT increased from 555 Cr. to 638 Cr. (+41.5%), showing strong earnings momentum.
  • Profit Margins: ROE at 28.8% and ROCE at 37.6% reflect excellent efficiency and profitability.
  • Debt Ratios: Debt-to-equity at 0.00 highlights a debt-free balance sheet.
  • Cash Flows: Dividend yield of 1.28% provides moderate shareholder returns while retaining growth capital.

💹 Valuation Indicators

  • P/E Ratio: 50.0 vs Industry PE of 36.0, indicating premium valuation.
  • P/B Ratio: Current Price 4,021 ₹ / Book Value 265 ₹ ≈ 15.2, showing high valuation multiples.
  • PEG Ratio: 1.42, suggesting growth is reasonably priced compared to earnings expansion.
  • Intrinsic Value: Estimated fair value around 3,600–3,800 ₹, making current price slightly overvalued.

🏢 Business Model & Competitive Advantage

  • Cummins India is a leader in power solutions, engines, and industrial equipment.
  • Competitive advantage lies in global brand strength, technology leadership, and diversified industrial applications.
  • Debt-free operations and strong profitability provide resilience and long-term sustainability.

📈 Entry Zone & Long-Term Guidance

  • Entry Zone: Attractive accumulation range between 3,600–3,800 ₹, closer to intrinsic value and near support levels.
  • Long-Term Holding: Strong fundamentals, debt-free balance sheet, and high ROE/ROCE make it suitable for long-term compounding, though valuation is stretched.

✅ Positive

  • Debt-free structure ensures financial stability.
  • High ROE (28.8%) and ROCE (37.6%) reflect strong efficiency.
  • Quarterly PAT growth of 41.5% shows robust earnings momentum.

⚠️ Limitation

  • P/E ratio above industry average, suggesting premium valuation.
  • P/B ratio of 15.2 indicates expensive pricing relative to book value.
  • Technical indicators (RSI 42.1, MACD -81.9) show weak near-term momentum.

📉 Company Negative News

  • DII holdings declined (-1.13%), showing reduced domestic institutional support.
  • Stock trading below DMA 50, reflecting short-term weakness.

📈 Company Positive News

  • FII holdings increased (+1.07%), showing foreign investor confidence.
  • Strong quarterly PAT growth reinforces operational strength.

🏭 Industry

  • Industrial equipment industry PE at 36.0, lower than Cummins’ 50.0, suggesting relative overvaluation.
  • Industry growth supported by infrastructure expansion and demand for power solutions.

🔎 Conclusion

  • Cummins India is a fundamentally strong company with debt-free operations and excellent return ratios.
  • Valuation is stretched compared to industry peers, making current levels less attractive for fresh entry.
  • Best suited for long-term investors with cautious entry around 3,600–3,800 ₹; accumulation strategy recommended for exposure to industrial growth.

I can also highlight infrastructure-driven demand cycles that could boost Cummins India’s earnings trajectory if you’d like.

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