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Editor's Note: TheStreet ratings do not represent the views of TheStreet's staff or its contributors. Ratings are established by computer based on metrics for performance (which includes growth, stock performance, efficiency and valuation) and risk (volatility and solvency). Companies with poor cash flow or high debt levels tend to earn lower ratings in our model. NEW YORK ( TheStreet) -- MasterCard Incorporated (NYSE: MA) hit a new 52-week high Tuesday as it is currently trading at $494.78, above its previous 52-week high of $494.51 with 423,074 shares traded as of 2:16 p.m. ET. Average volume has been 710,500 shares over the past 30 days. MasterCard has a market cap of $57.53 billion and is part of the services sector and diversified services industry. Shares are up 29.4% year to date as of the close of trading on Monday. MasterCard Incorporated, a payments and technology company, together with its subsidiaries, provides transaction processing and other payment-related services in the United States and internationally. The company has a P/E ratio of 27.9, above the S&P 500 P/E ratio of 17.7.