Taiwan Semiconductor Manufacturing Company Limited Financial Statements FY2021-FY2026

Taiwan Semiconductor Manufacturing Company Limited (TWSE: 2330) Financial Statements in Beancount — Open Ledger

TSMC's income statement and balance sheet, FY2021 through FY2026Q3, as a public, auditable plain-text Beancount ledger — reconstructed line by line from the company's own Form 20-F and 6-K filings and version-controlled in git. Part of the Open Ledger project on beancount.io.

Browse it live: beancount.io/ledger/open_ledger/tsmc

Latest analysis: TSMC Q3 2026 Earnings: NT$763B Profit at a 51% Margin as 2nm Hits 8% of Wafer Revenue

Key Figures

Amounts in MTWD (millions of New Taiwan dollars), exactly as the ledger records them.

What's Inside

Fiscal years end December 31. TSMC is a foreign private issuer listed on the TWSE (2330) with a NYSE ADR (TSM, 1 ADR = 5 shares): annuals come from audited Form 20-F reports under IFRS, quarters from Form 6-K releases and IR condensed statements under TIFRS. The filings' US$ columns are convenience translations at the Note-3 rate and are never posted — every amount here is millions of New Taiwan dollars as filed. All figures sourced from Taiwan Semiconductor Manufacturing Company Limited Form 20-F annual reports and Form 6-K / IR quarterly releases (SEC CIK 0001046179).

Quick Start

uvx --from beancount bean-check main.bean
uvx --from beanquery bean-query main.bean \
  "SELECT year, sum(position) WHERE account ~ '^Income:Revenue' GROUP BY year ORDER BY year"

Zero output from bean-check means the ledger is internally consistent: every
income statement sums to zero and every balance-sheet snapshot reconciles to
the filed totals. The query prints revenue by calendar year; income is a
credit, so it shows as a negative number. Open main.bean in Fava
or import it into beancount.io to explore it visually.

Methodology

• Balance sheet — pad / balance directives assert each period-end
  figure against the filing named in that period file's source banner.
• Income statement — one zero-sum transaction per period: Income
  negative (credit), Expenses positive (debit), with the arithmetic check in
  a comment directly above it.
• Unit — MTWD; 1,494,243 MTWD means 1,494,243 million New Taiwan dollars.
• Extra accounts — Assets:Current:Inventory (Inventories),
  Assets:NonCurrent:LongTermInvestments (noncurrent financial assets plus
  equity-method investments), Assets:NonCurrent:OperatingLeaseRightOfUse
  and Liabilities:NonCurrent:OperatingLeases (IFRS 16 right-of-use assets
  and lease liabilities), Equity:NoncontrollingInterests.
• Folded captions — goodwill sits inside "Intangible assets" (20-F Note 17)
  and contract liabilities inside accrued expenses, so Goodwill and
  DeferredRevenue are asserted at zero every period. The filing shows one
  "Lease liabilities" line, so the whole balance sits on the noncurrent
  account. The FY2026Q3 condensed balance sheet prints one combined
  right-of-use/intangible/other line and no lease line; those components are
  zero with "included in the aggregate" comments.
• Other bucket and offset — other operating net, the non-operating total
  and the NCI-share adjustment net to income every period, so all three post
  to Income:OtherNet and the Equity:Adjustments offset is always the net
  income attributable to shareholders of the parent.

Analysis

• TSMC Q3 2026 Earnings: NT$763B Profit at a 51% Margin as 2nm Hits 8% of Wafer Revenue — FY2026Q3

Corrections

Found a figure that does not match the filing? Email
[email protected] with the period, the account
and the filing page. Corrections are committed with the source cited.

About Open Ledger

Open Ledger is a growing library of public-company financial statements
published as plain-text accounting at
beancount.io/ledger — git-versioned, diffable
across companies, and auditable against primary filings. Read the analysis
behind the numbers on the beancount.io blog.

Disclaimer

This ledger is an independent reconstruction of Taiwan Semiconductor Manufacturing Company Limited's publicly filed
financial statements, provided for educational and informational purposes
only. It is not investment, financial, legal, tax, or accounting advice, and
is not an offer or recommendation to buy or sell any security. Beancount.io is
not affiliated with, endorsed by, or sponsored by Taiwan Semiconductor Manufacturing Company Limited; all trademarks
belong to their respective owners. Figures may contain errors, omissions, or
simplifications and may lag the latest filings — the company's own regulatory
filings are the authoritative source. Provided "as is" without warranty of any
kind; use at your own risk.