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TSMC (NYSE: TSM) okays US$29.4B capex, NT$7 dividend and Sony JV

(Neutral)
(Neutral)
Form Type
6-K

Rhea-AI Filing Summary

Taiwan Semiconductor Manufacturing Company Limited reported strong results for the second quarter of 2026, with consolidated revenue of NT$1,270.38 billion, net income of NT$706.56 billion, and diluted earnings per share of NT$27.25. For the six months ended June 30, 2026, net sales totaled 2,404,483,690 and net income was 1,279,582,227. As of June 30, 2026, total assets were 9,375,654,727 and equity attributable to shareholders was 6,432,518,334.

The Board approved a NT$7.0 per share cash dividend for the second quarter of 2026. The record date for common shareholders is December 16, 2026, with an ex-dividend date of December 10, 2026, and payment scheduled for January 7, 2027. The shareholders’ register will be closed December 12–16, 2026, and eligible foreign shareholders will have the option to receive cash dividends in U.S. dollars. The ex-dividend and record dates for TSMC American Depositary Shares are also December 10 and December 16, 2026, respectively.

To support long-term capacity plans and its technology roadmap, the Board approved capital appropriations of approximately US$29,442.50 million for advanced technology and packaging capacity, mature and specialty technologies, and fab construction and facilities. In addition, the Board approved forming a new joint venture with Sony Semiconductor Solutions Corporation for next-generation image sensors, including a share subscription of up to 282 billion Japanese yen in the joint venture.

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Q2 2026 consolidated revenue NT$1,270.38 billion Second quarter 2026 consolidated revenue approved in business report
Q2 2026 net income NT$706.56 billion Second quarter 2026 consolidated net income
Q2 2026 diluted EPS NT$27.25 Diluted earnings per share for second quarter 2026
Cash dividend per share NT$7.0 Cash dividend for the second quarter of 2026
Capital appropriations US$29,442.50 million Approved for capacity expansion, packaging, and fab construction
Sony JV subscription cap 282 billion Japanese yen Maximum share subscription in joint venture with Sony Semiconductor Solutions
Six-month net sales 2,404,483,690 Net sales for the six months ended June 30, 2026
Total assets 9,375,654,727 Total assets as of June 30, 2026
diluted earnings per share financial
"with diluted earnings per share of NT$27.25"
Diluted earnings per share is a measure of a company's profit allocated to each share of stock, taking into account all possible shares that could be created through stock options, convertible bonds, or other securities. It shows the lowest possible earnings per share if all these potential shares were issued, helping investors understand the worst-case scenario for their ownership. This figure matters because it provides a more conservative view of a company's profitability per share.
record date financial
"set December 16, 2026 as the record date for common stock shareholders"
The record date is the specific day when a company determines which shareholders are eligible to receive a dividend or participate in an upcoming vote. It’s like a cutoff date; if you own the stock on that day, you get the benefits or voting rights. This date matters because it decides who qualifies for certain company benefits.
ex-dividend date financial
"the ex-dividend date for the common shares shall be December 10, 2026"
The ex-dividend date is the date when a stock starts trading without the value of its next dividend payment included. If you buy the stock on or after this date, you won't receive that upcoming dividend; only those who owned the stock before this date are entitled to it. It matters to investors because it determines who is eligible to receive the dividend and can influence the stock’s price around that time.
capital appropriations financial
"the Board approved capital appropriations of approximately US$29,442.50 million"
joint venture financial
"Approved the formation of a new joint venture with Sony Semiconductor Solutions Corporation"
A joint venture is when two or more companies team up to work on a specific project or business idea, sharing both the risks and the rewards. It’s like friends starting a lemonade stand together—each contributes resources and they split the profits, making it easier to succeed than going alone.
American Depositary Shares financial
"the record date for entitlement to participate in this cash dividend distribution for TSMC American Depositary Shares"
American depositary shares (ADSs) are a way for investors in the United States to buy shares of foreign companies without dealing with international markets directly. They represent ownership in a foreign company's stock and are traded on U.S. stock exchanges, making it easier for American investors to buy, sell, and own parts of companies from around the world.
Q2 2026 revenue NT$1,270.38 billion
Q2 2026 net income NT$706.56 billion
Q2 2026 diluted EPS NT$27.25
Six-month 2026 net sales 2,404,483,690
Six-month 2026 net income 1,279,582,227

AI-generated analysis. How Rhea-AI works. Not financial advice.

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FAQ

What were TSM (TSMC) 2026 second quarter financial results?

TSMC reported NT$1,270.38 billion in consolidated revenue and NT$706.56 billion in net income for Q2 2026, with diluted earnings per share of NT$27.25. These figures reflect the company’s latest quarterly performance and profitability.

What dividend did TSM (TSMC) declare for the 2026 second quarter?

TSMC approved a NT$7.0 per share cash dividend for the 2026 second quarter. The record date is December 16, 2026, the ex-dividend date is December 10, 2026, and the dividend is scheduled to be paid on January 7, 2027.

When are the key dividend dates for TSM (TSMC) common shares and ADSs?

For TSMC common shares, the ex-dividend date is December 10, 2026 and record date December 16, 2026. The same dates apply to American Depositary Shares, and the cash dividend is planned to be paid on January 7, 2027.

What major capital investments did TSM (TSMC) approve in this report?

TSMC’s Board approved capital appropriations of about US$29,442.50 million. These funds are mainly for installing and upgrading advanced technology capacity, advanced packaging and specialty technologies, and constructing fabs and facility systems to support long-term capacity plans.

What joint venture involving TSM (TSMC) and Sony was approved?

TSMC approved forming a joint venture with Sony Semiconductor Solutions Corporation to develop and manufacture next-generation image sensors. TSMC also approved subscribing for shares in the joint venture of up to 282 billion Japanese yen, aligning with its technology roadmap.

How strong is TSM (TSMC)’s balance sheet as of June 30, 2026?

As of June 30, 2026, TSMC reported 9,375,654,727 in total assets and 6,432,518,334 in equity attributable to shareholders. Total liabilities were 2,901,183,746, indicating substantial shareholders’ equity supporting ongoing investments and operations.

1934 Act Registration No. 1-14700
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_____________________________
FORM 6-K
_____________________________
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE 13a-16 OR 15d-16 UNDER
THE SECURITIES EXCHANGE ACT OF 1934
For the month of August 2026
(Commission File Number: 001-14700)
_____________________________
Taiwan Semiconductor Manufacturing Company Limited
(Translation of Registrant’s Name Into English)
_____________________________
No. 8, Li-Hsin Road 6
Hsinchu Science Park
Hsinchu 300-096, Taiwan
Republic of China
(Address of Principal Executive Offices)
_____________________________
Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.
Form 20-F  x            Form 40-F  o
Indicate by check mark if the registrant is submitting the Form 6-K in papers as permitted by Regulation S-T Rule 101(b)(1): o
Indicate by check mark if the registrant is submitting the Form 6-K in papers as permitted by Regulation S-T Rule 101(b)(7): o



SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.





Taiwan Semiconductor Manufacturing Company Limited
Date:   August 11, 2026By   /s/ Wendell Huang
  Wendell Huang
  Senior Vice President and Chief Financial Officer




image01.jpg
TSMC Board of Directors Meeting Resolutions


HSINCHU, Taiwan, R.O.C., Aug. 11, 2026 – The TSMC (TWSE: 2330, NYSE: TSM) Board of Directors today held a meeting, which passed the following resolutions:

1.Approved the 2026 second quarter Business Report and Financial Statements. Second quarter consolidated revenue was NT$1,270.38 billion and net income was NT$706.56 billion, with diluted earnings per share of NT$27.25.

2.Approved the distribution of a NT$7.0 per share cash dividend for the second quarter of 2026, and set December 16, 2026 as the record date for common stock shareholders entitled to participate in this cash dividend distribution, and the ex-dividend date for the common shares shall be December 10, 2026. As required by Article 165 of Taiwan’s Company Law, the shareholders’ register shall be closed for five days prior to the record date (December 12 through December 16, 2026) for registration transfer, and the dividend will be paid on January 7, 2027. Furthermore, pursuant to the amended regulations of the Taiwan Financial Supervisory Commission, TSMC will, starting with this dividend distribution, provide foreign shareholders who invest under the “Regulations Governing Investment in Securities by Overseas Compatriots and Foreign Nationals” with the option to receive cash dividends in U.S. dollars. The ex-dividend date and the record date for entitlement to participate in this cash dividend distribution for TSMC American Depositary Shares (ADSs) will be December 10, 2026.

3.To meet long-term capacity plans based on market demand forecasts and TSMC’s technology development roadmap, the Board approved capital appropriations of approximately US$29,442.50 million for purposes mainly including: 1) Installation and upgrade of advanced technology capacity; 2) Installation and upgrade of advanced packaging, mature and/or specialty technology capacity; 3) Fab construction, and installation of fab facility systems.

4.Approved the formation of a new joint venture with Sony Semiconductor Solutions Corporation for developing and manufacturing next-generation image sensors and the subscription for shares in the joint venture of not more than 282 billion Japanese yen.


About TSMC
TSMC pioneered the pure-play foundry business model when it was founded in 1987 and has been the world’s leading dedicated semiconductor foundry ever since. The Company supports a thriving ecosystem of global customers and partners with the industry’s leading process technologies and portfolio of design enablement solutions to unleash innovation for the global semiconductor industry. With global operations spanning Asia, Europe, and North America, TSMC serves as a committed corporate citizen around the world.




TSMC deployed 305 distinct process technologies, and manufactured 12,682 products for 534 customers in 2025 by providing the broadest range of advanced, specialty and advanced packaging technology services. The Company is headquartered in Hsinchu, Taiwan. For more information please visit https://www.tsmc.com.

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TSMC Spokesperson:Media Contacts:
Wendell Huang
Senior Vice President and CFO
Nina Kao
Head of Public Relations
Tel: 886-3-5636688 ext.7125036
Mobile: 886-988-239-163
E-Mail: press@tsmc.com
Baker Li
Public Relations
Tel: 886-3-5636688 ext.7125037
Mobile: 886-988-932-757
E-Mail: press@tsmc.com






Taiwan Semiconductor Manufacturing Company Limited
This is to report the major financials for the six months ended June 30, 2026 approved by the TSMC Board of Directors. All figures were prepared in accordance with TIFRS on a consolidated basis.
(In NT$ thousands, except for EPS)
Comprehensive Income Statements Items
(for the six months ended June 30, 2026)
Net sales2,404,483,690 
Gross profit1,611,606,116 
Income from operations1,425,568,793 
Income before tax1,550,229,773 
Net income1,279,582,227 
Net income attributable to shareholders of the parent1,279,041,690 
Basic EPS (NT$)49.33 
Balance Sheets Items
(as of June 30, 2026)
Total assets9,375,654,727 
Total liabilities2,901,183,746 
Equity attributable to shareholders of the parent6,432,518,334