经济观察网艾比森（300389）(300389.SZ)近期值得关注的事件主要涉及公司业绩披露和战略规划。 业绩经营情况 公司计划在2026年聚焦三大方向，包括深化COB、MIP技术规模化优化、加速AI+显示场景应用、布局 LED电影屏等增量市场，并持续优化全球布局。这些举措可能影响公司长期发展轨迹。 经营状况 2025年业绩预告显示公司经营性现金流净额同比大幅上升约440%，应收和库存周转效率提升，后续需 关注这些指标在2026年的延续性。 以上内容基于公开资料整理，不构成投资建议。 艾比森已于2026年1月发布2025年度业绩预告，预计净利润同比大幅增长105.32%至148.09%，具体财务 数据将在《2025年年度报告》中详细披露。年度报告通常于年初公布，投资者可关注其正式发布以获取 完整业绩数据。 战略推进 ...

Group 1: Company Overview and Activities - The company is Shenzhen Lehman Optoelectronics Technology Co., Ltd., with stock code 300162 and abbreviation 雷曼光电 [1] - The investor relations activity took place on March 25, 2025, from 15:00 to 17:00 at the company's headquarters [2] - Participants included representatives from various investment firms such as 招商证券 and 丰坤资本 [2] Group 2: COB Technology Development - COB small-pitch product sales are expected to grow nearly 150% year-on-year in 2024, becoming the fastest-growing product in the commercial display market [3] - By 2028, global COB market share in small and micro-pitch segments is projected to reach nearly 45%, with terminal sales exceeding 30 billion yuan [3] - The company has over 20 years of experience in LED display R&D and manufacturing, focusing on advanced technologies to enhance product competitiveness [3] Group 3: Cost Reduction and Market Expansion - The company aims to reduce costs through innovations such as chip miniaturization and integration of driving ICs [4] - Production efficiency will be improved by upgrading equipment and adopting laser technology in various manufacturing processes [4] - The company is working to penetrate the consumer market with Micro LED products while addressing cost challenges [4] Group 4: MIP Technology and Future Prospects - The company has been researching Micro-level MIP technology since 2021 and has achieved small-scale trial production [5] - MIP technology is seen as a promising development following COB technology, with the company pursuing multiple technological routes [5] Group 5: Home Market Challenges - The home market demands high reliability for Micro LED products, which are currently priced above 100,000 yuan [6] - Cost optimization is essential for competing with OLED and QD-LCD alternatives, while leveraging LED's advantages in size and splicing [6] Group 6: Market Outlook for Small-Pitch LED Displays - The market for LED displays below P2.5 is expected to reach $7.389 billion by 2027, with a compound annual growth rate (CAGR) of 12% [7] - Displays below P1.0 are projected to reach $1.145 billion by 2027, with a CAGR of 34% [7]