According to the latest report from UBS, CHINA TOWER (00788) recorded year-on-year growth in Q3 revenue, EBITDA, and net profit of 2.1%, 0.4%, and 4.5%, respectively, which fell short of market expectations by approximately 1% to 3%. This shortfall was primarily attributed to declining tower revenues, increased maintenance costs, and credit impairment. After CHINA TOWER announced its latest performance results, UBS adjusted its earnings forecasts for the company downward by 4% to 19% for the years 2025 to 2028, revising the target price from HKD 15 to HKD 13.5 while maintaining a "Buy" rating. However, due to technological improvements and better maintenance practices, CHINA TOWER has extended the depreciation period of its DAS assets from 7 years to 10 years. UBS estimates that this accounting change will reduce the company's depreciation expenses by approximately RMB 870 million this year, which is believed to support its net profit and maintain stable dividend growth amid macroeconomic headwinds.
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