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 All three major indices are trading down today with the Dow Jones Industrial Average ( ^DJI) trading down 78 points (-0.5%) at 14,583 as of Wednesday, April 3, 2013, 12:50 PM ET. The NYSE advances/declines ratio sits at 720 issues advancing vs. 2,193 declining with 115 unchanged. The Industrial Goods sector currently sits down 1.0% versus the S&P 500, which is down 0.7%. On the negative front, top decliners within the sector include Kubota Corporation ( KUB), down 3.3%, Fluor Corporation ( FLR), down 2.8%, ABB ( ABB), down 1.3%, General Electric ( GE), down 0.9% and Danaher Corporation ( DHR), down 0.9%. Top gainers within the sector include Raytheon Company ( RTN), up 1.4%, Illinois Tool Works ( ITW), up 0.7%, Deere ( DE), up 0.5% and Emerson Electric ( EMR), up 0.6%. TheStreet Ratings group would like to highlight 5 stocks pushing the sector lower today: 5. Siemens ( SI) is one of the companies pushing the Industrial Goods sector lower today. As of noon trading, Siemens is down $1.67 (-1.5%) to $108.11 on average volume Thus far, 123,111 shares of Siemens exchanged hands as compared to its average daily volume of 308,200 shares. The stock has ranged in price between $107.80-$108.91 after having opened the day at $108.56 as compared to the previous trading day's close of $109.78. Siemens Aktiengesellschaft, an electronics and electrical engineering company, operates in the energy, healthcare, industry, and infrastructure and cities sectors worldwide. Siemens has a market cap of $90.8 billion and is part of the industrial industry. The company has a P/E ratio of 32.1, above the S&P 500 P/E ratio of 17.7. Shares are up 0.3% year to date as of the close of trading on Tuesday. Currently there are 2 analysts that rate Siemens a buy, no analysts rate it a sell, and 7 rate it a hold. TheStreet Ratings rates Siemens as a buy. The company's strengths can be seen in multiple areas, such as its revenue growth, increase in stock price during the past year, largely solid financial position with reasonable debt levels by most measures, growth in earnings per share and notable return on equity. We feel these strengths outweigh the fact that the company has had sub par growth in net income. Get the full Siemens Ratings Report now. Exclusive Offer: Jim Cramer's 'go-to' small/mid-cap guru Bryan Ashenberg only buys stocks he thinks could return 50-100%. See his top picks for 14-days FREE.