1934 Act Registration No. 1-14700

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Hsinchu Science Park
Hsinchu 300-096, Taiwan

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Indicate by check mark whether the registrant files or will file annual reports under cover of Form 20-F or Form 40-F.

Form 20-F  x            Form 40-F  o

Indicate by check mark if the registrant is submitting the Form 6-K in papers as permitted by Regulation S-T Rule 101(b)(1):o

Indicate by check mark if the registrant is submitting the Form 6-K in papers as permitted by Regulation S-T Rule 101(b)(7):o This is to announce the differences between International Financial Reporting Standards (“IFRSs”) as endorsed and issued into effect by the Financial Supervisory Commission of the Republic of China (“Taiwan-IFRSs”) and IFRSs as issued by the International Accounting Standards Board (“IASB”) for the 2025 consolidated financial statements of Taiwan Semiconductor Manufacturing Company Limited (the “Company” or “TSMC”) (NYSE:TSM).

1. Under Taiwan-IFRSs, TSMC reported the following: net income attributable to shareholders of the parent of NT$1,717,883 million, basic and diluted earnings per share of NT$$66.26 and NT$66.25, respectively, in 2025, total assets of NT$7,933,024 million, total liabilities of NT$2,472,229 million, non-controlling interests of NT$41,199 million, and equity attributable to shareholders of the parent of NT$5,419,596 million as of December 31, 2025.

2. For the purpose of filing the annual report on Form 20-F with the U.S. Securities and Exchange Commission, TSMC prepared the consolidated financial statements in accordance with IFRSs as issued by the IASB and reported the following: net income attributable to shareholders of the parent of NT$1,697,604 million, basic and diluted earnings per share of NT65.47 in 2025; total assets of NT$7,932,843 million, total liabilities of NT$2,536,623 million, non-controlling interests of NT$41,181 million, and equity attributable to shareholders of the parent of NT$5,355,039 million as of December 31, 2025.

3. The major difference between TSMC’s 2025 consolidated financial statements on the basis of Taiwan-IFRSs and IFRSs as issued by the IASB was the timing of the recognition of R.O.C. tax on unappropriated earnings.