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TSMC Files 2025 Audited Financials With SEC, Deloitte Issues Clean Opinion

Story Highlights
  • TSMC filed its 2025 and 2024 audited financial statements with the U.S. SEC on February 26, 2026.
  • Deloitte issued an unmodified opinion, highlighting depreciation timing for in-progress equipment as a key audit focus.
  • Looking for the best stocks to buy? Follow the recommendations of top-performing analysts.
TSMC Files 2025 Audited Financials With SEC, Deloitte Issues Clean Opinion

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TSMC ( (TSM) ) has provided an update.

On February 26, 2026, TSMC filed a Form 6‑K with the U.S. Securities and Exchange Commission for February 2026, providing investors with its consolidated and parent-only financial statements for the fiscal years ended December 31, 2025 and 2024. The filing, signed by Senior Vice President and Chief Financial Officer Wendell Huang, includes audited reports prepared under Taiwan-IFRS, giving U.S. investors an up-to-date and regulator-endorsed view of the chipmaker’s financial position.

The accompanying independent auditors’ report from Deloitte & Touche issued an unmodified opinion, stating that TSMC’s 2025 and 2024 consolidated financial statements fairly present its financial position and performance in all material respects. Deloitte identified the timing of depreciation for equipment under installation and construction in progress as a key audit matter, underscoring the importance of judgment around large capital investments in TSMC’s manufacturing capacity for stakeholders assessing its capital efficiency and future profitability.

The most recent analyst rating on (TSM) stock is a Buy with a $450.00 price target. To see the full list of analyst forecasts on TSMC stock, see the TSM Stock Forecast page.

Spark’s Take on TSM Stock

According to Spark, TipRanks’ AI Analyst, TSM is a Outperform.

The score is driven primarily by excellent financial performance (elite margins, improving growth momentum, strong balance sheet) and a constructive earnings outlook with strong AI-led guidance. These positives are moderated by an extended technical setup (overbought signals) and a relatively rich valuation (P/E ~32 with low dividend yield), plus execution and margin-dilution risks tied to elevated CapEx and global/advanced-node ramp-ups.

To see Spark’s full report on TSM stock, click here.

More about TSMC

Taiwan Semiconductor Manufacturing Company Limited (TSMC) is a leading pure-play semiconductor foundry based in Hsinchu, Taiwan, specializing in advanced wafer fabrication for global chip designers. The company serves a broad range of end markets, including smartphones, high‑performance computing, automotive, and internet-of-things applications, and reports under Taiwan-IFRS standards for securities issuers.

Average Trading Volume: 12,551,380

Technical Sentiment Signal: Buy

Current Market Cap: $1630.9B

Learn more about TSM stock on TipRanks’ Stock Analysis page.

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