ALLISON TRANSMISSION HOLDINGS, INC. (ALSN): what the price requires

At today's price, ALLISON TRANSMISSION HOLDINGS, INC. (ALSN) is priced for -2.6% growth. boothcheck doesn't publish a fair value or a price target; it shows what the price assumes, so you can judge whether that bar is too high.

Generated: 2026-07-19 · Source: https://boothcheck.com/report/ALSN

Headline

FieldValue
TickerALSN
CompanyALLISON TRANSMISSION HOLDINGS, INC.
Current price$115.76/sh
CompositionNorth America On-Highway 51% / Outside North America On-Highway 17% / Global Off-Highway 2% / Defense 9% / Service Parts, Support Equipment and Other 21%

What The Price Requires (Inversion)

The assumption today's price embeds, recovered by inverting the valuation.

FieldValue
Inversion basiswhole-company
Operating margin needed8.6%
Operating margin today24.6%
Margin compression implied-16.0pp
Implied growth-2.6%
Multiple paid15x operating income

The operating-margin requirement is derived from the framework's value band at year 12, a separately labeled basis from the headline growth/duration solve.

Solve inputs: computed at a 7.7% cost of capital with 4% terminal growth over a 5-year stage; each 1pp of cost of capital moves the implied operating-profit growth ~6.4pp.

Reconcile: at the x-ray's 9.3% required return this reads ~6.9%/yr; the models below use their own rates.

How unusual the bet is: within-range

ReferenceValue
vs own history-0.74σ
cohort percentile (of 212 peers)33
implied end-window share0%

Valuation X-Ray

The price is justified by relative-multiple and growth-DCF; asset-based/earnings-power land below the price.

How the valuation models price the stock relative to the market price. Price/FV above 1.0 means the market pays more than that lens defends (expensive); at or below 1.0 the lens can defend the price.

FamilyMedian price/FVModelsReads
Asset1.66x5expensive
Earnings2.80x4expensive
Relative1.13x3expensive
Growth0.63x3justifies

Families that justify the price: Relative, Growth Families that call it expensive: Asset, Earnings

The models below discount at their own flat-beta convention rates (cost of equity 9.3%, WACC 7.7%); the inversion above states its own rate.

Per-Model Detail (n=15)

ModelFamilyFVPrice/FVApplicableMethodology
DCF Perpetual GrowthGrowth$264.190.44xyesFCF base $0.7B, growth 15% (input: historical growth), terminal g 4.0%, WACC 7.7%, 6yr projection
DCF Exit MultipleGrowth$183.810.63xyesExit EV/EBITDA: 12.1x / 14.1x / 16.1x (bear / base = today's held flat / bull), 6yr
Relative ValuationRelative$125.590.92xyesP/E 20x (static sector reference · 2026-04), scenarios: 16.4x / 20.0x / 23.6x (bear / base = reference held flat / bull), EV/EBITDA 13x
Simple DDMGrowthno
Two-Stage DDMGrowthno
Simple Excess ReturnAsset$69.881.66xyesBV/sh $22.65, ROE (TTM) 28.5%, ke 9.3%
Two-Stage Excess ReturnAsset$125.580.92xyes5yr excess ROE then converge to ke=9.3%
Discounted Future Market CapGrowth$114.011.02xyesRev $3.6B, growth 15% (input: historical growth; tapered), Terminal P/S: 2.2x / 2.7x / 3.1x (bear / base = today's held flat / bull, cap 12x)
Growth-Adjusted P/ERelativeno
Margin TrajectoryGrowthno
Earnings Power ValueEarnings$63.781.81xyesNormalized EBIT (5y avg op income, one-time charges added back) $0.85B × (1−15%) / WACC 7.7% → EPV (no growth)
Residual IncomeAsset$105.721.09xyesBV $22.65 + 5yr PV of (ROE (TTM) 28.5% − Kₑ 9.3%) × BV; BV grows 8.8%/yr
Graham NumberAsset$57.252.02xyes√(22.5 × EPS $6.43 × BVPS $22.65) — Graham's conservative floor
EV/EBITDA RelativeRelative$102.571.13xyesEBITDA $0.97B × sector EV/EBITDA 13.0x
FCF YieldEarnings$30.523.79xyesFCF $609.0M / Kₑ 9.3% — zero-growth perpetuity
SBC-Adj FCF YieldEarnings$26.924.30xyesSBC-adj FCF $0.58B (FCF $0.61B − SBC $0.03B) capitalized at Kₑ
Ben Graham FormulaEarnings$5.3921.48xyesEPS $6.43 × (8.5 + 2×-5.0%) × (4.4 / 5.3%) (excluded from median)
ROIC-Justified P/BAsset$8.2114.10xyesBV $22.65 × (ROIC 2.8% / WACC 7.7%)
P/Sales SectorRelative$65.181.78xyesRevenue $3.65B × sector P/S 1.5x
PEG Fair ValueRelativeno
Earnings YieldEarnings$69.511.67xyesEPS $6.43 / required return 9.3% (Rf 4.3% + ERP 5.0%)
Funds From Operations MultipleRelativeno
Clinical Phase NPVGrowthno
MertonAssetno
V5 Mechanicalno

Solvency

FieldValue
Net debt$4.0b
Net debt / NOPAT (after-tax)5.24x
Net debt / operating income (pre-tax)4.45x
Share count CAGR (buyback)-4.0%
Burning cashno

Interest expense is not separately reported in the latest filings, so interest coverage cannot be computed.

Bullet Takeaways

Bull Case

Allison is a mature business, and reading it correctly starts with accepting that. This is not a company that will double its volumes; it is a dominant incumbent in a slow-growing market, and the right question is not how fast it grows but how durably it converts a stable franchise into cash. On that frame it is exceptional. It runs a roughly 22% operating margin and a return on equity near 29% on the strength of a near-monopoly position in fully automatic transmissions for medium- and heavy-duty commercial vehicles, where its main competition is fragmented and regional. The brand is the moat: Allison even "license[s] the 'Allison Transmission' name" to others, which is what a company does when its name itself carries pricing power.

For a mature company, capital allocation is where most of the shareholder return is made, and Allison treats it that way. It generates strong free cash flow, near $609 million on a trailing basis, and it returns the bulk of it. The share count has fallen about 4% a year on consistent buybacks, and the company declared a quarterly dividend of $0.29 alongside. Retiring 4% of the shares annually means a holder's claim on the same earnings grows every year without the business growing at all, which is precisely how a no-growth franchise still compounds per-share value. That is the mature-company playbook executed well.

The recent move that reshapes the story is the Allison Off-Highway acquisition, which broadens the franchise beyond on-highway trucks. The filing describes the deal as adding "an expanded portfolio of drivetrain, motion and propulsion solutions, providing complementary product breadth" across end markets, including off-highway equipment that the company notes "served end markets with demand characteristics that differ from our" core. Management expects it to be accretive to net income and earnings per share in 2026 even after more than $100 million of one-time integration costs. For a mature company, buying adjacent, diversifying cash flows at an accretive price is the rational use of a strong balance sheet, and it extends the franchise into markets less exposed to a single truck cycle.

Bear Case

The macro and regulatory exposure is the bear case for Allison, and it operates on two timescales. The near-term one is the truck cycle and the policy noise around it. The legacy North America on-highway business, the company's core, saw first-quarter net sales of $733 million, down 4% year over year, and management framed the market with cautious optimism amid uncertainty over "geopolitical impacts including tariffs and final rulings on emissions regulations". Commercial-truck demand is cyclical and tied to freight, rates, and the timing of fleet replacement, and tariffs on inputs or vehicles plus shifting emissions deadlines can pull or push a buy cycle in ways Allison does not control. A high-fixed-cost manufacturer feels a volume dip more than its size suggests.

The long-term exposure is existential in a way few mature industrials face: the product Allison sells exists because trucks burn fuel and shift gears, and electrification threatens to remove the transmission entirely. The company names the risk directly, listing among its uncertainties its ability to respond to "technological and market developments, competitive threats and changing customer needs, including with respect to electric hybrid and fully electric commercial" vehicles, and it cautions that new electrified products move at the pace of "fleet buy cycles" with "no guarantee of future" adoption. An electric commercial vehicle does not need a multi-speed automatic transmission of the kind that built Allison's margins. The transition is slow in heavy trucking, which is the bull's reprieve, but the direction of travel is a structural threat to the core franchise, not a passing cyclical one.

The balance sheet sharpens the stakes rather than softening them. Allison carries net debt near $4 billion, at roughly five times operating income, which is meaningful leverage for a company exposed to a cyclical end market and a long-term technology shift. The aggressive buyback that drives the per-share story is funded against that leverage, so a deep truck downturn would pressure both the cash flow and the capacity to keep retiring shares. The valuation reflects some of this caution already: the price requires very little, an implied operating margin around 9% against the roughly 22% the company earns today, which is the market pricing the franchise as if margins and volumes erode materially over time. The bear case is that the erosion is real and directional, driven by the cycle in the near term and electrification in the long term, and a levered balance sheet leaves less room to absorb it.

Valuation

Allison is priced as a mature franchise with low expectations baked in, and the inversion makes that vivid. To justify today's $119.10 (June 27, 2026), the price requires an operating margin of only about 9%, well below the roughly 22% the company earns now, paired with revenue that essentially does not grow. In plain terms, the market is pricing Allison as if its margins compress by more than half and its volumes stay flat or shrink. That is a low bar, and it is the opposite of a growth premium: it is the market discounting the franchise for the cyclical and electrification risks the bear case names. A company clearing a far higher margin than its price requires is, on the math alone, not expensively valued.

The methods we use to triangulate confirm the split. The forward-growth lenses see the stock as clearly cheap, with a perpetual-growth cash-flow read near $262 and an exit-multiple read near $187, both well above the price. The peer-multiple lens lands near the price, around $126 on a sector earnings multiple. Only the static asset and earnings-power lenses sit below, with an earnings-power value near $63 and a free-cash-flow capitalization near $31, because those methods assume zero growth and credit nothing for the franchise's durability. The pattern is that of a mature cash machine: the growth methods say cheap because they project the cash continuing, the static methods say expensive because they assume it stops, and the truth depends on how long the franchise holds against electrification. The price sits closer to the static, cautious end, which is the market siding partly with the bear.

Solvency is where the buyer has to weigh the leverage against the cash generation. Allison carries net debt near $4 billion, roughly five times operating income, which is real leverage and the one genuine constraint on the otherwise-pristine cash story. The offset is the cash flow itself: strong and stable free cash flow funds both the debt service and the buyback that shrinks the share count about 4% a year. In a normal cycle that combination is comfortable; in a sharp downturn the leverage would force a choice between debt reduction and capital return. The valuation does not assume heroics, which is its appeal, but the balance sheet means the cyclical and structural risks the price discounts are not purely academic. The decisive judgment is how durable the transmission franchise proves to be, and the price has already taken a cautious view of it.

Catalysts

Allison's first quarter of 2026 was reshaped by the Off-Highway acquisition. Reported sales jumped 83.6% year over year to $1,406 million, beating estimates, but most of that increase was the acquired business; the legacy North America on-highway core declined 4% to $733 million. The bottom line carried the cost of the deal: GAAP earnings per share of $1.33 came in well below consensus, weighed down by separation and restructuring expenses, while company-adjusted diluted earnings per share were $2.57, and net income fell to $112 million from $192 million.

The forward setup is steady but cautious. Management reaffirmed full-year 2026 net income guidance of $600 million to $750 million, including the separation and restructuring costs, and pointed to full-year revenue around $5.75 billion. It expects the Off-Highway acquisition to be accretive to net income and earnings per share in 2026 even after more than $100 million of one-time costs, and it continued its buyback and declared a $0.29 quarterly dividend. The next earnings prints turn on two readings: whether the legacy truck market firms as order trends suggested it might, and how cleanly the acquisition integrates, since the accretion case depends on the one-time costs staying contained.

Peer Cohorts (Per Segment, With Filing Citations)

Allison Transmission (consolidated) (reported)

Methodology Note

Fundamentals sourced from SEC EDGAR filings. Current price from Databento. The priced-in inversion and valuation x-ray are computed by the boothcheck engine; narrative composed by AI from the structured data.

Sources

Q1 FY2026 earnings release · Q1 FY2026 earnings call

View the full interactive ALSN report on boothcheck