TSMC released its 2024 annual report, revealing the operational status of its overseas business, particularly that of the factory in Arizona, USA. Zhao Kun-Cheng, former general manager of Deloitte Taiwan and former associate professor at National Taiwan University’s School of Management, pointed out that many media outlets reported a loss of NT$14.3 billion for TSMC's US factory, but this merely reflects depreciation and expenses incurred during the four years of construction and testing, which should not be considered a loss. He mentioned on Facebook that the headlines mislead readers into believing that the US factory is operating at a loss.

Zhao emphasized that any newly established wafer plant typically incurs losses in its early stages due to significant depreciation. This is particularly true for capital-intensive industries like TSMC, which requires billions of dollars in investment. He noted that the production capacity of TSMC's US factory will gradually improve as yield rates increase, leading to ongoing depreciation of these expenses.

Moreover, reports indicate that TSMC's US president, Rick Cassidy, stated on October 24, 2024, that the yield of chips produced at the Arizona factory has surpassed that of similar facilities in Taiwan, marking a significant breakthrough in US chip manufacturing. Cassidy also noted that the yield from the Phoenix factory is approximately 4 percentage points higher than that from Taiwan's corresponding facilities.