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 52 points (-0.4%) at 14,567 as of Thursday, April 18, 2013, 12:45 PM ET. The NYSE advances/declines ratio sits at 1,288 issues advancing vs. 1,600 declining with 135 unchanged. The Industrial Goods sector currently sits down 0.32 versus the S&P 500, which is down 0.48. On the negative front, top decliners within the sector include James Hardie Industries ( JHX), down 3.88, PulteGroup ( PHM), down 3.56, Lennar Corporation ( LEN), down 3.08, Vulcan Materials Company ( VMC), down 2.87 and DR Horton ( DHI), down 2.98. A company within the sector that increased today was Sherwin-Williams Company ( SHW), up 2.16. TheStreet Ratings group would like to highlight 5 stocks pushing the sector lower today: 5. Cummins ( CMI) is one of the companies pushing the Industrial Goods sector lower today. As of noon trading, Cummins is down $1.62 (-1.5%) to $106.39 on average volume Thus far, 928,746 shares of Cummins exchanged hands as compared to its average daily volume of 1.7 million shares. The stock has ranged in price between $106.03-$109.04 after having opened the day at $108.39 as compared to the previous trading day's close of $108.01. Cummins Inc. designs, manufactures, distributes, and services diesel and natural gas engines, and engine-related component products. It operates in four segments: Engine, Components, Power Generation, and Distribution. Cummins has a market cap of $21.1 billion and is part of the industrial industry. The company has a P/E ratio of 12.8, below the S&P 500 P/E ratio of 17.7. Shares are down 0.3% year to date as of the close of trading on Wednesday. TheStreet Ratings rates Cummins as a buy. The company's strengths can be seen in multiple areas, such as its largely solid financial position with reasonable debt levels by most measures, increase in stock price during the past year, good cash flow from operations, attractive valuation levels 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 Cummins 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.