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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) -- Mattel (Nasdaq: MAT) hit a new 52-week high Tuesday as it is currently trading at $40.54, above its previous 52-week high of $40.47 with two million shares traded as of 2:35 p.m. ET. Average volume has been 2.5 million shares over the past 30 days. Mattel has a market cap of $13.84 billion and is part of the consumer goods sector and consumer durables industry. Shares are up 10.1% year to date as of the close of trading on Monday. Mattel, Inc., together with its subsidiaries, designs, manufactures, and markets various toy products. Its products comprise fashion dolls and accessories, vehicles and play sets, and games and puzzles. The company has a P/E ratio of 16.7, below the S&P 500 P/E ratio of 17.7.