Business Context and Reporting Period
This Form 6-K is filed by Taiwan Semiconductor Manufacturing Company Limited (TSMC) for the month of May 2026. The report serves to disclose a specific adjustment to the cash dividend per share previously approved by the Board of Directors.
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 the dividend distribution:
- Total Cash Dividend Approved: NT$155,595,147,126
- Original Dividend Per Share: NT$6.00
- Adjusted Dividend Per Share: NT$6.00003573
- Payment Date: July 9, 2026
Material Changes
The filing details a minor adjustment to the dividend per share for the fourth quarter of 2025. The change from NT$6.00 to NT$6.00003573 per share was necessitated by a slight change in the number of common shares outstanding. This change resulted from the reclamation of shares from restricted stock awards granted in 2022, 2023, and 2024, which occurred between the board's approval date (February 10, 2026) and the record date.
Guidance, Outlook, and Risks
The filing text does not provide management commentary, future guidance, outlook, risks, contingencies, or unusual items beyond the administrative adjustment to the dividend calculation.
Investor Verification Points
- Verify the exact record date for the dividend distribution to confirm the share count used for the adjusted calculation.
- Confirm the payment date of July 9, 2026, for the Q4 2025 cash dividend.
- Note that the adjustment is negligible (approximately 0.00003573 NT$ per share) and does not materially alter the total payout amount.