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TSMTaiwan Semiconductor Manufacturing Company Limited
$452.00$2.34T
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Taiwan Semiconductor Manufacturing Company Limited (TSM) Financial Ratios

Latest Ratios: P/E Ratio 43.0x · EV/EBITDA 27.4x · ROE 35.9%. (1997–2025 historical series)

Income StatementBalance SheetCash FlowRatios
AnnualQuarterly

TSM Valuation Multiples

Price-based multiples — how expensive the stock is relative to earnings, sales, book value, and cash flow

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Market Cap$2.34T$1.58T$1.02T$539.3B$386.3B$623.9B$565.5B$301.3B$191.4B$205.6B$149.1B
Enterprise Value$2.29T$-127266306654$-56415781790$30.2B$-68343752066$312.6B$273.1B$36.4B$-205841834840$-133795886600$-142980515000
P/E Ratio →43.030.910.860.650.381.061.140.880.530.610.44
P/S Ratio19.310.410.350.250.170.390.420.280.190.210.16
P/B Ratio13.770.290.240.160.130.290.310.190.120.140.11
P/FCF67.721.441.181.880.742.371.882.070.760.820.72
P/OCF31.190.660.560.430.240.560.690.490.330.350.28

P/E links to full P/E history page with 30-year chart

TSM EV Ratios

Enterprise-value multiples — capital-structure-neutral measures of total business value

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
EV / Revenue—-0.03-0.020.01-0.030.200.200.03-0.20-0.14-0.15
EV / EBITDA27.39-0.05-0.030.02-0.040.290.300.06-0.30-0.21-0.24
EV / EBIT37.13-0.06-0.040.03-0.060.470.470.09-0.51-0.33-0.37
EV / FCF—-0.12-0.060.11-0.131.190.910.25-0.82-0.54-0.69

TSM Profitability

Margins and return-on-capital ratios measuring operating efficiency

Margins

Full margin charts and quarterly trend are on the Earnings History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Gross Margin59.9%59.9%56.1%54.4%59.6%51.6%53.1%46.0%48.3%50.6%50.1%
Operating Margin50.8%50.8%45.7%42.6%49.5%40.9%42.3%34.8%37.2%39.4%39.9%
Net Profit Margin45.1%45.1%40.0%39.4%43.9%37.3%38.1%33.1%35.2%35.3%35.0%

Return on Capital

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
ROE35.9%35.9%30.0%26.7%39.2%29.7%29.6%21.6%23.0%24.2%26.0%
ROA23.7%23.7%19.0%16.2%22.9%18.3%20.3%16.3%17.8%17.8%18.7%
ROIC42.6%42.6%32.3%25.6%39.1%28.8%29.4%21.4%23.8%26.0%29.0%
ROCE33.2%33.2%26.5%21.5%32.3%25.5%29.9%21.9%23.0%24.5%25.6%

TSM Leverage & Debt

Solvency and debt-coverage ratios — lower is generally safer

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Debt / Equity0.200.200.240.280.300.350.200.120.110.140.18
Debt / EBITDA0.400.400.530.660.570.700.410.290.270.330.41
Net Debt / Equity—-0.32-0.25-0.15-0.16-0.14-0.16-0.16-0.24-0.23-0.21
Net Debt / EBITDA-0.64-0.64-0.54-0.35-0.29-0.29-0.33-0.40-0.59-0.53-0.49
Debt / FCF—-1.55-1.24-1.78-0.87-1.19-0.97-1.82-1.58-1.36-1.41
Interest Coverage——125.9682.6198.37123.46281.93120.92131.29119.96117.73

Net cash position: cash ($2.77T) exceeds total debt ($1.06T)

TSM Liquidity & Efficiency

Short-term solvency ratios and asset-utilisation metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Current Ratio2.512.512.362.332.082.121.731.372.672.222.35
Quick Ratio2.322.322.142.061.861.861.511.242.382.022.21
Cash Ratio2.052.051.901.821.611.591.270.992.001.701.83
Asset Turnover—0.490.430.390.460.430.490.470.490.490.50
Inventory Turnover5.365.364.413.934.143.984.576.965.176.539.72
Days Sales Outstanding—26.7534.3134.1137.3145.6139.8147.7045.7545.7449.85

TSM Shareholder Yields

Earnings, FCF, buyback, and dividend yields — total returns to shareholders

Dividends

Full dividend history and growth charts are on the Dividend History page

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Dividend Yield0.6%29.9%35.4%54.1%73.8%42.6%45.9%86.1%100.0%88.3%100.0%
Payout Ratio27.2%27.2%31.3%34.3%28.7%44.9%50.8%73.3%57.1%52.6%46.9%

Total Shareholder Return Metrics

MetricTTMFY 2025FY 2024FY 2023FY 2022FY 2021FY 2020FY 2019FY 2018FY 2017FY 2016
Earnings Yield2.3%109.6%116.9%153.5%266.6%94.7%87.4%113.1%187.2%165.2%224.9%
FCF Yield1.5%69.6%85.0%53.1%134.9%42.1%53.3%48.3%131.3%121.3%138.7%
Buyback Yield0.0%0.0%0.3%0.0%0.2%0.0%0.0%0.0%0.0%0.0%0.0%
Total Shareholder Yield0.6%29.9%35.8%54.1%74.1%42.6%45.9%86.1%100.0%88.3%100.0%
Shares Outstanding—$5.2B$5.2B$5.2B$5.2B$5.2B$5.2B$5.2B$5.2B$5.2B$5.2B

Key Metrics

Growth RegimeAccelerating
ProfitabilityStrong
Balance SheetHealthy
Cash FlowRobust
Top Statement Risk

Concentration in advanced nodes

Margin Expansion Reflects Pricing Power

Gross margin climbed from 53.1% in 2024Q1 to 67.7% in 2026Q2, while operating margin reached 60.3%, according to quarterly financial data, indicating sustained pricing power and favorable mix shift.

The sequential improvement in margins, with gross margin up 150 basis points quarter-over-quarter in 2026Q2, suggests that TSM's advanced node capacity remains in high demand, allowing it to pass on costs and capture premium pricing. Operating leverage is evident as operating margin expanded faster than gross margin, implying that fixed costs are being spread over a larger revenue base. However, investors should monitor whether this margin trajectory is sustainable as competitors like Intel and Samsung add capacity, which could pressure pricing in the long term.

ROIC Nearly Doubles on AI Demand

ROIC improved from 6.3% in 2024Q1 to 13.8% in 2026Q2, as reported in financial statements, reflecting both margin expansion and efficient capital deployment in high-return advanced nodes.

The doubling of ROIC over ten quarters indicates that TSM is compounding returns on its invested capital, driven primarily by margin expansion rather than asset turnover, which remained flat at 0.14. This suggests that the company's heavy capex in leading-edge fabs is generating higher returns as utilization and pricing improve. However, the sustainability of this trend depends on continued AI-driven demand and the ability to maintain pricing power as new capacity comes online. If demand normalizes, ROIC could revert as asset intensity remains high.

Working Capital Cycle Lengthens on Inventory Build

Cash conversion cycle extended from 49 days in 2024Q1 to 83 days in 2026Q2, driven by higher inventory days (77) and lower payable days (23), based on reported figures, indicating deliberate inventory accumulation.

The lengthening of the cash conversion cycle is primarily due to a rise in days inventory outstanding from 85 to 77 (though it peaked earlier) and a sharp decline in days payable outstanding from 67 to 23, which suggests TSM is paying suppliers faster, possibly to secure capacity or raw materials. This may reflect a strategic decision to build inventory ahead of anticipated demand, but it also ties up cash. The increase in DSO from 31 to 29 days is modest, indicating efficient receivables management. Investors should watch whether this trend reverses as demand normalizes, as it could pressure free cash flow.

Leverage Declines Despite Heavy Capex

Debt-to-equity fell from 0.27 in 2024Q1 to 0.15 in 2026Q2, while interest coverage remained above 100x, according to balance sheet data, indicating a conservative capital structure despite massive investment.

TSM's leverage has decreased as equity grew faster than debt, reflecting strong retained earnings and a disciplined approach to financing. Interest coverage, though not reported in all quarters, was 253x in 2026Q1, suggesting that debt service is extremely comfortable. The low D/EBITDA of 1.02 in 2026Q2 further underscores the company's financial flexibility. However, given the capital intensity of the business, investors should monitor whether TSM increases debt to fund future fab construction, which could raise leverage from current low levels.

Liquidity Buffer Strengthens with Cash Pile

Current ratio improved to 2.46 in 2026Q2 from 2.39 in 2024Q1, with cash and equivalents reaching $3.1T, as per quarterly filings, providing ample cushion against operational disruptions.

TSM's liquidity position is robust, with a current ratio above 2.0 and a quick ratio of 2.25, indicating that even without selling inventory, the company can cover short-term obligations. The large cash balance, which grew 82% over ten quarters, provides a significant buffer against cyclical downturns or unexpected capex needs. However, the quick ratio is only slightly below the current ratio, suggesting that inventory is not a major liquidity concern. This strong liquidity supports TSM's ability to continue investing in advanced nodes without financial stress.

P/E Misleads on Growth Potential

The trailing P/E of 39.2 appears high, but forward P/E of 0.76 is distorted by data anomalies; instead, EV/EBITDA of 24.9 better captures TSM's value, according to current valuation multiples.

The most commonly misapplied ratio for TSM is the P/E ratio, which fails to account for the cyclicality and capital intensity of semiconductor manufacturing. The trailing P/E of 39.2 may suggest overvaluation, but it does not reflect the company's accelerating earnings growth, which is expected to continue given AI demand. The forward P/E of 0.76 is clearly a data error and should be disregarded. A more appropriate metric is EV/EBITDA, which at 24.9 is still premium but reflects the company's strong cash generation and low leverage. Investors should also consider P/FCF of 61.7, which highlights the heavy capex burden, but this is a temporary phase as TSM expands capacity. Using P/E alone would obscure the company's true earning power and growth trajectory.

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TSM — Frequently Asked Questions

Quick answers to the most common questions about buying TSM stock.

What is Taiwan Semiconductor Manufacturing Company Limited's P/E ratio?

Taiwan Semiconductor Manufacturing Company Limited's current P/E ratio is 43.0x. The historical average is 0.8x. This places it at the 100th percentile of its historical range.

What is Taiwan Semiconductor Manufacturing Company Limited's EV/EBITDA?

Taiwan Semiconductor Manufacturing Company Limited's current EV/EBITDA is 27.4x. This enterprise value multiple compares the company's total value (equity + debt - cash) to its EBITDA. The historical average is 0.5x.

What is Taiwan Semiconductor Manufacturing Company Limited's ROE?

Taiwan Semiconductor Manufacturing Company Limited's return on equity (ROE) is 35.9%. This is above the typical threshold of 15-20% considered good for most companies. The historical average is 24.0%.

Is TSM stock overvalued?

Based on historical data, Taiwan Semiconductor Manufacturing Company Limited is trading at a P/E of 43.0x. This is at the 100th percentile of its historical P/E range. Compare with industry peers and growth rates for a complete picture.

What is Taiwan Semiconductor Manufacturing Company Limited's dividend yield?

Taiwan Semiconductor Manufacturing Company Limited's current dividend yield is 0.63% with a payout ratio of 27.2%.

What are Taiwan Semiconductor Manufacturing Company Limited's profit margins?

Taiwan Semiconductor Manufacturing Company Limited has 59.9% gross margin and 50.8% operating margin. Operating margin above 20% indicates strong pricing power and cost efficiency.

How much debt does Taiwan Semiconductor Manufacturing Company Limited have?

Taiwan Semiconductor Manufacturing Company Limited's Debt/EBITDA ratio is 0.4x, indicating low leverage. A ratio below 2x is generally considered financially healthy.