Taiwan Semiconductor Manufacturing Company Limited Q1 FY2026 Earnings Call
· Earnings call transcript and AI-powered summary
Financial Performance (Q1 2026)
- Revenue reached USD 35.9 billion, up 6.4% sequentially and slightly above guidance.
- Gross margin improved to 66.2%, up 3.9 percentage points from Q4 2025 due to better cost controls, higher utilization, and favorable FX.
- Operating margin rose to 58.1%, up 4.1 percentage points from Q4 2025.
- EPS was TWD 22.08; ROE reached 40.5%.
- Advanced technologies (7nm and below) accounted for 74% of wafer revenue.
- HPC platform revenue surged 20% QoQ to 61% of total; Smartphones declined 11% to 26%.
- Cash and marketable securities totaled USD 106 billion; CapEx for Q1 was USD 11.1 billion.
Guidance for Q2 2026
- Revenue projected at USD 39.0–40.2 billion (10% QoQ; 32% YoY at midpoint).
- Expected gross margin: 65.5%–67.5%.
- Expected operating margin: 56.5%–58.5%.
- Q2 tax rate expected at 20% due to retained earnings accrual.
- Full-year tax rate remains 17%–18%.
Key Strategic Messages
Profitability Outlook
- Q1 gross margin exceeded January guidance by 120 basis points.
- Q2 margins expected to improve slightly from Q1, driven by utilization and cost efficiency.
- 2nm ramp in 2H 2026 expected to dilute full-year gross margin by 2–3%.
- Overseas fabs to contribute 2–3% dilution in early ramp years, widening to 3–4% later.
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