TSMC (NYSE: TSM) and Sony outline JV plan for next-generation AI-focused image sensors

Rhea-AI Filing Summary

Taiwan Semiconductor Manufacturing Company Limited (TSMC) filed a Form 6-K highlighting a new strategic step with Sony Semiconductor Solutions. The two companies signed a non-binding memorandum of understanding to form a joint venture for developing and manufacturing next-generation image sensors.

Under the proposal, Sony would be the majority and controlling shareholder of the JV, which would set up development and production lines in Sony’s new fab in Koshi City, Kumamoto Prefecture. The partnership intends to combine Sony’s image sensor design capabilities with TSMC’s process technology and manufacturing strengths, targeting improved sensor performance and emerging physical AI uses in areas such as automotive and robotics.

Potential JV investments and additional capital spending by Sony in its Nagasaki plant are being discussed, with phased implementation based on market demand and expected support from the Japanese government. The JV’s creation remains subject to a definitive legally binding agreement and customary closing conditions.

Insights

Semiconductor industry analyst

TSMC and Sony outline a non-binding JV plan in next-gen image sensors, expanding their longstanding CMOS collaboration.

The filing describes a planned joint venture where Sony would hold majority and control, using its new Kumamoto fab to host development and production. TSMC would contribute process technology and manufacturing capabilities, extending an existing relationship in CMOS image sensors into a more formal structure.

Investments by the JV, plus potential new capital by Sony in Nagasaki, are contemplated in phases tied to market demand and possible Japanese government support. Because the agreement is currently a non-binding MOU, with the JV’s establishment contingent on a definitive agreement and customary conditions, the announcement is strategically notable but still preliminary in terms of concrete financial impact.

Key Figures

Process technologies deployed: 305 distinct process technologies Products manufactured: 12,682 products Customers served: 534 customers

3 metrics

Process technologies deployed 305 distinct process technologies TSMC operations in 2025

Products manufactured 12,682 products For TSMC customers in 2025

Customers served 534 customers TSMC customer base in 2025

Key Terms

non-binding memorandum of understanding, joint venture, next-generation image sensors, physical AI applications, +1 more

5 terms

non-binding memorandum of understanding regulatory

"announced the signing of a non-binding memorandum of understanding"

A non-binding memorandum of understanding is a written outline of the main terms and intentions between parties that signals they are negotiating a potential deal but does not create enforceable legal obligations. Think of it as a detailed handshake that helps investors read a company's likely direction and near-term plans, while reminding them the final agreement, price or timeline can still change.

joint venture financial

"intend to establish a joint venture (“JV”), with Sony being the majority"

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.

next-generation image sensors technical

"strategic partnership for the development and manufacturing of next-generation image sensors"

physical AI applications technical

"explore and address emerging opportunities in physical AI applications, such as automotive and robotics"

CMOS image sensor technical

"Sony has been our long-time partner in the CMOS image sensor business"

Form 6-K: How Foreign Companies Report to the SEC →

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 May 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:   May 8, 2026

By

/s/ Wendell Huang

Wendell Huang

Senior Vice President and Chief Financial Officer

Sony Semiconductor Solutions and TSMC Enter Preliminary Agreement

for Next-Generation Image Sensor Strategic Partnership

Hsinchu, Taiwan, R.O.C., May 8, 2026 – Sony Semiconductor Solutions Corporation (“Sony”) and TSMC (TWSE: 2330, NYSE: TSM) today announced the signing of a non-binding memorandum of understanding (“MOU”) to form a strategic partnership for the development and manufacturing of next-generation image sensors.

Under the proposed partnership, Sony and TSMC intend to establish a joint venture (“JV”), with Sony being the majority and controlling shareholder, to set up development and production lines in Sony’s newly constructed fab in Koshi City, Kumamoto Prefecture. Through the JV, both companies expect to leverage Sony’s expertise in sensor design alongside TSMC’s strengths in process technology and manufacturing excellence as part of a broader collaboration aimed at enhancing image sensor performance.

With the MOU signed, Sony and TSMC are discussing potential investments by the JV. These investments, along with new capital investment by Sony in its existing plant in Nagasaki, are being considered on the premise that they would be implemented in phases based on market demand, and that they would receive support from the Japanese government.

This partnership also seeks to explore and address emerging opportunities in physical AI applications, such as automotive and robotics, paving the way for future innovations and expanded technological advancements. The establishment of the JV remains subject to the execution of a definitive legally binding agreement regarding the partnership and the satisfaction of customary closing conditions.

“Building on the trust cultivated through our long-standing collaboration with TSMC, I am delighted that we have reached an agreement to advance our partnership to a new stage,” said Shinji Sashida, President and CEO of Sony Semiconductor Solutions Corporation. “This JV is a significant initiative that brings together the strengths of both companies and aims to drive further advancement in technology and business within the next-generation image sensor field. Building on this JV, Sony intends to further strengthen its business operations with a focus on creating high added value. Rooted in the Sony Spirit that has guided us since our founding, we intend to continue to take on the challenge of creating new markets through unprecedented ideas and distinctive technologies.”

“Sony has been our long-time partner in the CMOS image sensor business. We are excited to elevate our collaboration to the next level, which represents a key step forward in driving future sensing technology in the AI era,” said TSMC Senior Vice President and Deputy Co-COO, Dr. Kevin Zhang. “This partnership underscores our shared commitment and mutual vision of leveraging cutting-edge technologies and innovative solutions to deliver leading sensing technology and products. We look forward to working closely together to achieve impactful results and create lasting value for all stakeholders.”

About Sony Semiconductor Solutions

Sony Semiconductor Solutions Corporation is a wholly owned subsidiary of Sony Group Corporation and operates a semiconductor device business centered on image sensors. As a leading company in image sensors, it develops imaging technologies that provide convenience and enjoyment to individuals, and through advances in sensing technologies, expands the visual and recognition capabilities of people and machines, contributing to the creation of new value in society and industry. For more information, please visit: https://www.sony-semicon.com/en/.

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.

#    #    #

TSMC Spokesperson:

Media Contacts:

Wendell Huang Senior Vice President and CFO

Nina Kao Head of Public Relations Tel: 886-3-563-6688 ext.712-5036 Mobile: 886-988-239-163 E-Mail: press@tsmc.com

Kristin Chiu Public Relations Tel: 886-3-563-6688 ext.712-4112 Mobile: 886-975-548-260 E-Mail: press@tsmc.com

Sony Semiconductor Solutions Corporation,

Public Relations: semicon.press@sony.com

FAQ

What did TSMC (TSM) announce with Sony in this Form 6-K?

TSMC disclosed a non-binding memorandum of understanding with Sony Semiconductor Solutions to form a strategic joint venture. The JV would focus on developing and manufacturing next-generation image sensors, combining Sony’s sensor design expertise with TSMC’s process technology and manufacturing capabilities.

What is the structure of the planned TSMC–Sony image sensor joint venture?

The planned joint venture would have Sony as the majority and controlling shareholder. Development and production lines are intended to be set up in Sony’s newly constructed fab in Koshi City, Kumamoto Prefecture, while TSMC contributes its advanced semiconductor process and manufacturing know-how.

Is the TSMC and Sony image sensor partnership legally binding yet?

No, the partnership is currently based on a non-binding memorandum of understanding. Establishing the joint venture still requires a definitive legally binding agreement between TSMC and Sony and the satisfaction of customary closing conditions before it becomes effective.

What investment plans are mentioned for the TSMC–Sony image sensor JV?

The companies are discussing potential investments by the joint venture, alongside new capital investment by Sony in its existing Nagasaki plant. These investments are expected to be implemented in phases depending on market demand and are premised on receiving support from the Japanese government.

Which markets will the TSMC–Sony image sensor partnership target?

The partnership aims to advance next-generation image sensor performance and explore emerging physical AI applications. Targeted fields include automotive and robotics, where improved sensing and recognition capabilities are important for safety, automation, and new intelligent systems.

How does this JV relate to TSMC’s existing CMOS image sensor work with Sony?

TSMC notes Sony has long been its partner in CMOS image sensors. The planned JV elevates this collaboration by jointly developing and manufacturing next-generation image sensors, aligning both companies’ technologies to support future sensing solutions in the AI era.