Goldman Sachs downgraded Costco from “Buy” to “Neutral” and has cut its price target from $149 to $147. This new price target suggests a 3% upside from the stock’s current price.

According to analyst Matthew J. Fassler: “Relative valuation has expanded, valuation metrics stand at or near peaks, earnings momentum appears poised to peak, and our forecasts for out-years now stand well below consensus. The company has executed exceptionally well and remains well positioned for long-term growth. But the Street appears to have digested the favorable impact of lower gas prices on profits, and to have overlooked the impact of forex pressure.”

With only a 3% rise in same store sales in December, Costco is trading at a very high multiple. Shares are currently being priced at nearly 30x 2015 earnings estimates, which means that investors and fund managers entering the position are currently paying full retail price.

Investors interested in Costco may be interested in the funds listed below. These funds currently have the largest stakes in the company.

The funds listed above allow investors to gain exposure to COST while remaining diversified. Investors interested in COST may also be interested Wal-Mart (WMT) and Target (TGT).