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UBS Downgrades Largan Precision to 'Sell' on Valuation Concerns

Electronic Technology · Electronic Components · economic_daily · 2026-09-07

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UBS has downgraded Largan Precision from 'Buy' to 'Sell', citing excessive market optimism regarding its CPO business and high valuation multiples.

What Happened

UBS Downgrade: UBS has downgraded its rating on Largan Precision from 'Buy' to 'Sell' while maintaining a target price of NT$5,000. This sudden shift in sentiment, occurring just two months after their previous bullish report, has drawn significant attention from investors.

Valuation Concerns: Analyst Randy Abrams noted that Largan's stock has surged significantly since April, driven by optimism over its CPO progress. The current valuation, trading at 35 times 2027 earnings, is well above the historical average of 13 to 18 times, suggesting the market has priced in too much growth.

CPO Business Risks: While UBS remains positive on the long-term potential of Largan's CPO solutions, it warns that the technology is still in early-stage validation. The company faces stiff competition and potential conflicts of interest with partners as it attempts to push a comprehensive solution to the market.

Smartphone Lens Headwinds: Beyond the CPO segment, Largan is facing short-term operational risks in its core smartphone lens business due to memory shortages. The company faces a challenging path to meet third-quarter revenue expectations, requiring a substantial month-over-month increase in September to reach targets.

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