TSMC Details 2025 IFRS Reporting Differences in April 16 Filing
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TSMC ( (TSM) ) has issued an announcement.
TSMC disclosed on April 16, 2026 that its 2025 consolidated financial results differ slightly depending on whether they are reported under Taiwan-IFRSs or IFRSs issued by the IASB. Under Taiwan-IFRSs, TSMC reported 2025 net income attributable to shareholders of NT$1,717,883 million with basic earnings per share of NT$66.26, while the IASB-based figures for its Form 20-F show net income of NT$1,697,604 million and basic and diluted earnings per share of NT$65.47 as of December 31, 2025.
The company also reported marginally different totals for assets, liabilities, and equity between the two frameworks, largely due to the timing of recognition of R.O.C. tax on unappropriated earnings. While the underlying business performance remains effectively unchanged, these accounting differences are relevant for investors comparing TSMC’s Taiwan filings with its U.S. disclosures, as they slightly affect reported profitability and balance sheet metrics for 2025.
The most recent analyst rating on (TSM) stock is a Buy with a $480.00 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 that manufactures integrated circuits for global chip designers across computing, smartphone, automotive, and high-performance applications. Listed on the NYSE under the ticker TSM, the company plays a central role in advanced chip production and the broader global electronics supply chain.
Average Trading Volume: 13,269,892
Technical Sentiment Signal: Buy
Current Market Cap: $1711.1B
Learn more about TSM stock on TipRanks’ Stock Analysis page.
