According to South Korean media outlet ETNews, TSMC has decided to significantly outsource the CoW (Chip on Wafer) process, a part of its CoWoS packaging technology, to OSAT (Outsourced Semiconductor Assembly and Test) companies such as ASE Technology Holding. This move marks a strategic shift for TSMC in the CoW segment, where its outsourcing scale was previously extremely limited. This expansion of outsourcing aims to address the continuous explosive demand for AI chips from AI chip design companies like NVIDIA and AI data center operators. Despite TSMC holding approximately 90% of the global AI chip manufacturing market, the bottleneck in the packaging segment has not been fundamentally resolved. This move is expected to directly drive demand for back-end process equipment such as wafer and interposer dicing and bonding, with South Korean equipment manufacturers poised to benefit.