Jabil Global Services, which is based in Clonshaugh in north Dublin, is to close with the loss of 75 jobs.
A statement from the company said the current cost structure did not meet market requirements.
It added that the move was based on business conditions and was not a reflection of the hard work, dedication and commitment made by its Dublin employees.
In March, the company made 65 people redundant.
The company repairs printed circuit boards for the electronics industry in the Clonshaugh plant.
