3037.TW · PEAD ↑ 58

Unimicron reported Q1 2026 EPS of 3.00 on 2026-04-28, beating the consensus of 2.00 by 1.00 (+50.0%).

Print-day reaction was -1.7% versus the prior close, as an early-session gap up reversed to close lower — the beat did not hold on the day. The overnight gap to T+1 open extended the weakness by another -2.4%, suggesting initial scepticism persisted into after-hours. Over the following two trading sessions, however, price staged a sharp recovery, drifting +13.4% from T+1 close to T+3 close, decisively reversing the initial sell-off. Cumulative abnormal return of +7.8% versus SPY.US places this firmly in PEAD long territory; the drift-reversal pattern suggests the market repriced the earnings beat with a lag, and the read holds through 2026-07-24.