Taiwan's listed companies delivered strong first-half results as artificial intelligence demand lifted the technology supply chain and earnings gains broadened across the market, while profits from China investments also rebounded to a record but became a smaller part of the total. Excluding 32 financial and insurance firms and GiantPlus Technology (8105.TW), 960 domestic listed companies had filed first-half reports by August 14, with combined revenue reaching NT$27.43 trillion (approximately $861.4 billion), up 32.83% from a year earlier, and pre-tax net profit rising 92.88% year over year to NT$3.68 trillion (approximately $115.5 billion). Separately, CRIF Taiwan said cumulative China investment income for listed companies reached NT$289.95 billion (approximately $9.1 billion) in the first half of 2026, up 11.12% from a year earlier and marking a third consecutive record first half after recovering from declines in 2022 and 2023. Profitability remained broad rather than concentrated in only a few large names: 780 companies, or about 81%, were profitable, while 710, or roughly 74%, posted profit growth from a year earlier. Semiconductors, electronic components, and computer and peripheral equipment led the expansion as AI servers, high-performance computing, and cloud infrastructure spending supported demand. The Taiwan Stock Exchange said second-quarter profit declines were absent across industries, while steel, construction materials, electrical machinery, wire and cable, chemicals, textiles, sports and leisure, and rubber posted substantial gains, and retail and trading, plastics, oil, gas and electricity, glass and ceramics, and paper swung from losses to profits. China-linked earnings nevertheless showed a changing geographic mix. CRIF Taiwan said China investment income accounted for 8.48% of listed companies' total first-half profits, the first time the ratio fell below 10% and a historic low, indicating that profit momentum from non-China regions was outpacing the China market even as long-established manufacturing and R&D bases there continued to generate returns. Hon Hai (2317.TW) remained the biggest China earner with NT$117.62 billion (approximately $3.7 billion), up 27.85% year over year, while Elite Material (2383.TW) emerged as a standout AI-linked gainer, with China investment income surging 130.29% to NT$25.55 billion (approximately $800.3 million), overtaking TSMC's (2330.TW) NT$20.74 billion (approximately $649.7 million). New Taiwan-approved investment into China fell to $400 million in the first half, down 30.31% from the same period of 2025, suggesting appetite for fresh deployment continued to cool even as existing operations remained profitable.