Business Context and Reporting Period
This Form 6-K is filed by Taiwan Semiconductor Manufacturing Company Limited (TSMC) for the month of September 2026. The filing serves as a report of a foreign private issuer pursuant to Rule 13a-16 or 15d-16 under the Securities Exchange Act of 1934.
Key Financial Metrics
The filing does not provide comprehensive financial statements, revenue, profit, cash flow, margins, debt, or liquidity metrics. The only financial data disclosed relates to a specific dividend adjustment:
- Total Cash Dividend Approved: NT$181,526,590,469 for the first quarter of 2026.
- Original Dividend Per Share: NT$7.00.
- Adjusted Dividend Per Share: NT$7.00000137.
- Payment Date: October 8, 2026.
Material Changes
The filing details a material change to the dividend per share amount previously approved by the Board of Directors on May 12, 2026. The adjustment from NT$7.00 to NT$7.00000137 per share was necessitated by a slight change in the number of common shares outstanding. This change resulted from the reclamation of shares associated with 2024 restricted stock awards occurring between the board approval date and the record date.
Guidance, Outlook, and Risks
The filing text does not provide guidance, outlook, management commentary on operations, risks, contingencies, or unusual items beyond the administrative adjustment to the dividend calculation.
Investor Verification Points
- Verify the exact number of shares outstanding on the record date to confirm the adjusted dividend per share calculation.
- Confirm the payment date of October 8, 2026, for the first quarter 2026 cash dividend.
- Note that the total dividend pool (NT$181,526,590,469) remains consistent with the May 12, 2026 approval, with only the per-share allocation adjusted.