January 27, 2026
Finance

Valuation Expert Highlights Massive Revenue Thresholds for AI Market Sustainability, Exits Nvidia Position

Aswath Damodaran flags challenges in AI investment landscape, retains Microsoft stake amid valuation scrutiny

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Summary

Aswath Damodaran, a leading authority on valuation, voices concern over current AI market valuations, emphasizing the need for multi-trillion dollar revenues to support investment levels. Reflecting his analysis, he has fully divested from Nvidia while maintaining holdings in Microsoft, citing differing valuation justification prospects.

Key Points

Aswath Damodaran warns of a ‘‘Big Market Delusion’’ in AI investing, highlighting excessive optimism about capturing market share.
Damodaran estimates that the AI industry requires multi-trillion dollar revenues to justify current capital expenditures, especially on Large Language Models.
He fully exited Nvidia holdings, perceiving the stock as overvalued with little room for errors, despite the company's strong performance.
Damodaran retains Microsoft shares, citing the company's cloud business as a more stable, essential service with plausible valuation support.

Aswath Damodaran, a renowned NYU professor known widely as the 'Dean of Valuation,' recently expressed significant skepticism regarding the sustainability of valuations within the artificial intelligence (AI) sector. His cautionary stance centers on a pronounced imbalance between substantial upfront spending on AI infrastructure and the realistic prospects for future earnings from that investment.

In a notable move, Damodaran disclosed that he has completely exited his position in Nvidia Corporation (NASDAQ: NVDA), the largest chipmaker driving AI hardware innovation. In contrast, he continues to hold shares in Microsoft Corporation (NASDAQ: MSFT), indicating a more favorable analysis of the latter’s valuation and business fundamentals.


The Phenomenon of the 'Big Market Delusion'

Damodaran identifies the current enthusiasm around AI as embodying what he terms a “Big Market Delusion.” This phenomenon involves a widespread and optimistic belief among entrepreneurs and investors that they will secure dominant shares of emerging market opportunities. Such expectations often lead to inflated valuations disconnected from the underlying economics.

Specifically, Damodaran projects that the AI industry collectively must eventually produce revenues on the order of two to four trillion dollars just to rationalize the impressive capital inflows now fueling developments, especially in Large Language Models (LLMs). The investment volumes involved are immense, heightening the stakes for those participating in the market.

He further cautions that investors venturing into this domain without rigorous assessment are at risk of substantial losses. In particular, venture capital firms and participants in private equity markets may face exposure to significant downside — potentially left 'holding the bag' when market corrections materialize.


Rationale Behind Nvidia Divestment

While acknowledging Nvidia as an effective and high-performing company, Damodaran reasons that its stock price already assumes an almost flawless future performance scenario. Over the course of four years, he gradually sold his Nvidia shares, completing his total exit by the conclusion of the previous year.

Damodaran characterizes the valuation as "richly priced," indicating that the company would need numerous favorable developments to even break even on current valuations. Although Nvidia occupies a relatively safer position in the AI hierarchy — operating on the “architecture” side, where it profitably retains revenue regardless of customer success — the current market expectations eliminate any margin for error.


Maintaining Confidence in Microsoft

Conversely, Damodaran maintains his stake in Microsoft. He presents a comparatively more 'plausible' pathway for Microsoft to justify its valuation, particularly through its cloud computing segment, which he views as an essential utility in modern technological infrastructure.

This core business provides a stabilizing foundation for Microsoft’s overall valuation, contrasting with the higher volatility and speculative nature of companies solely focused on AI chips. According to Damodaran, the threshold of positive developments required to support Microsoft’s valuation is relatively lower.

He notes additional practical considerations influenced his decision to hold Microsoft shares, including the significant capital gains tax liabilities associated with liquidating long-term positions, particularly as a California resident.


Comparative Market Performance of Nvidia and Microsoft

Examining recent price movements provides context for Damodaran's valuation perspectives. In the year 2026 to date, Microsoft’s shares have experienced a modest decline of approximately 0.56%. Over the past six months and one year, Microsoft’s stock has decreased by 8.24% and 8.22%, respectively.

In contrast, Nvidia’s stock has shown a slightly more pronounced variation. Year-to-date, Nvidia shares fell by 1.26%, though they appreciated by 5.50% over the prior six months and surged 57.46% during the last 12 months.

According to Benzinga’s Edge Stock Rankings, Microsoft exhibits weaker price trend metrics across short, medium, and long-term periods but maintains strong overall quality rankings. Nvidia presents stronger price trend ratings throughout comparable intervals and holds robust growth rankings.


Damodaran's analysis highlights the significant disparities between the valuations of two prominent technology companies involved in AI innovation and the risks inherent in investing in this rapidly evolving market sector. His approach underscores the necessity for investors to weigh valuations carefully against the realistic revenue potential and operational fundamentals of AI-focused enterprises.

Risks
  • Potential market correction in AI sector could lead to significant losses, particularly for venture capital and private market investors.
  • High valuations of AI-related companies like Nvidia imply an expectation of near-perfect execution, reducing margin for error.
  • Heavy infrastructure investments in AI may not translate into proportional future revenues, challenging justification of current market valuations.
  • Capital gains taxes and practical financial considerations influence holding decisions, impacting portfolio flexibility.
Disclosure
Education only / not financial advice
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