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 One out of the three major indices are trading up today with the Dow Jones Industrial Average ( ^DJI) trading up 13 points (0.1%) at 15,338 as of Friday, May 31, 2013, 12:50 PM ET. The NYSE advances/declines ratio sits at 963 issues advancing vs. 1,995 declining with 88 unchanged. The Industrial Goods sector currently sits down 0.23 versus the S&P 500, which is down 0.09. On the negative front, top decliners within the sector include Nidec Corporation ( NJ), down 3.29, Siemens ( SI), down 1.78 and ABB ( ABB), down 1.68. Top gainers within the sector include Cummins ( CMI), up 3.1%, Fastenal Company ( FAST), up 2.1%, Rockwell Automation ( ROK), up 1.1%, Weyerhaeuser ( WY), up 1.2% and Emerson Electric ( EMR), up 0.7%. TheStreet Ratings group would like to highlight 3 stocks pushing the sector lower today: 3. Kubota Corporation ( KUB) is one of the companies pushing the Industrial Goods sector lower today. As of noon trading, Kubota Corporation is down $4.11 (-5.2%) to $74.98 on average volume Thus far, 86,967 shares of Kubota Corporation exchanged hands as compared to its average daily volume of 129,200 shares. The stock has ranged in price between $73.33-$75.12 after having opened the day at $73.83 as compared to the previous trading day's close of $79.09. Kubota Corporation, together with its subsidiaries, manufactures and sells machinery, and other industrial and consumer products. Kubota Corporation has a market cap of $19.7 billion and is part of the industrial industry. The company has a P/E ratio of 40.9, above the S&P 500 P/E ratio of 17.7. Shares are up 37.3% year to date as of the close of trading on Thursday. Currently there is 1 analyst that rates Kubota Corporation a buy, no analysts rate it a sell, and none rate it a hold. TheStreet Ratings rates Kubota Corporation as a buy. The company's strengths can be seen in multiple areas, such as its revenue growth, largely solid financial position with reasonable debt levels by most measures, growth in earnings per share, increase in net income and solid stock price performance. We feel these strengths outweigh the fact that the company shows low profit margins. Get the full Kubota Corporation Ratings Report now. STOCKS TO BUY: TheStreet Quant Ratings has identified a handful of stocks that can potentially TRIPLE in the next 12-months. Learn more.