Phison Electronics reported record second-quarter 2026 results as artificial intelligence demand boosted storage spending. Quarterly consolidated revenue reached NT$67.89 billion, or about $2.1 billion, while earnings per share rose to NT$118.57, both all-time quarterly highs for the company. The board also approved a record NT$60 per-share cash dividend. Second-quarter revenue increased 65.7% from the prior quarter and 279.5% from a year earlier. Consolidated gross margin climbed to 65.3%, up 4.0 percentage points quarter over quarter and 36.2 percentage points year over year. Consolidated operating profit reached NT$26.37 billion, or about $821.2 million, rising 77.7% sequentially and 1,024% from the same period last year, while net income after tax was NT$26.22 billion, or about $816.5 million. First-half EPS totaled NT$187.43. CEO K.S. Pua said AI inference demand is creating a structural new source of NAND consumption beyond traditional PC and smartphone cycles. He said Phison is accelerating its "Phison 3.0" strategy to expand from NAND controller technology into AI storage, AI memory and AI infrastructure platforms, while deepening partnerships across CPU, GPU, OEM, ODM and cloud service providers. The company also said higher operating expenses reflected investment in advanced-process R&D, mask costs, AI storage and edge AI platforms, talent recruitment and compensation, while the dividend decision balanced shareholder returns with supply constraints, future investment and financial flexibility.