Samsung Electronics has reportedly moved into the equipment installation and testing phase at its foundry in Taylor, Texas, transitioning from construction to operational setup for 2nm production. More than 3,000 engineers from Samsung and global equipment suppliers have begun gathering at the site, according to ET News, signaling the start of large-scale ramp-up activities.

Taiwan's outsourced semiconductor assembly and test (OSAT) sector is entering 2026 with relatively modest revenue growth, but market behavior suggests a far more significant structural shift is underway.

TSMC said its COUPE silicon photonics platform is set to enter volume production this year, as rising demand for high-speed interconnects in AI data centers pushes optical technologies closer to commercial deployment.

By late March, Taiwan's equity market is offering a more nuanced read of the AI infrastructure boom. While accumulated revenue and year-over-year growth through February continue to point to strong structural demand, recent share price movements suggest that the market has begun to recalibrate expectations. The result is a growing divergence between backward-looking financial data and forward-looking capital market signals.