Samsung is poised to be the first to use the latest version of a particular component, beating Apple's iPhone.

To illustrate, if a pizza with ten slices costs $12, but four slices are inedible, the $12 cost remains, raising the cost per consumed slice from $1.20 to $2.00. Qualcomm, after design modifications, contracted TSMC, which had a 70% yield, to produce the Snapdragon 8+ Gen 1. Since then, Qualcomm has depended on TSMC for its chipset manufacturing.

While TSMC will produce a 3nm version of the Snapdragon 8 Elite Gen 5, some suggest Samsung Foundry will create a "For Galaxy" version using its 2nm process. Initially, this chip was rumored for the Galaxy S26 series. Now, it's speculated that Samsung Foundry's Snapdragon 8 Elite Gen 5 variant will power the Galaxy Z Flip 8. "For Galaxy" chips are typically overclocked versions of Qualcomm Snapdragon chips.

The Galaxy Z Flip 7 features the Exynos 2500, made by Samsung Foundry. This chip was originally intended for the Galaxy S25 and S25+ in regions excluding the U.S., Canada, and China. However, Samsung Foundry's low 3nm yields led Samsung to use the TSMC-made Snapdragon 8 Elite for all Galaxy S25 models, allowing Samsung Foundry time to produce enough Exynos 2500 chips for the Galaxy Z Flip 7.

Samsung Foundry improved its yield, and the Galaxy Z Flip 7's chips used Gate-All-Around (GAA) transistors. Unlike FinFET transistors, which cover three sides of the channel, GAA transistors use nanosheets to cover all four sides, reducing current leaks and enhancing drive current, resulting in more powerful and efficient SoCs.

Reports indicate Qualcomm has received samples of a Samsung Foundry-built Snapdragon 8 Elite Gen 5 AP. Samsung might break a trend where iPhones were first to use new process nodes, like the 7nm A12 Bionic in 2018's iPhone XS, the 5nm A14 Bionic in 2020's iPhone 12, and the 3nm A17 Pro in 2023's iPhone 15 Pro series.

Next year, Samsung's non-Ultra Galaxy S26 models may feature the 2nm Exynos 2600, potentially making them the first with a 2nm chip, ending Apple's streak. The Galaxy S26 Ultra could use the 3nm TSMC Snapdragon 8 Elite Gen 5. Even if the Exynos 2600 isn't used, the "for Galaxy" version of the Galaxy Z Flip 8's Snapdragon 8 Elite Gen 5 is also based on Samsung Foundry's 2nm node. Either way, Apple's lead in offering the first phones with the latest process node may be over.

This situation is subject to change, hinging on Samsung Foundry's 2nm yields. If the yield rate improves, Samsung Foundry and TSMC might collaborate, with the former producing the 2nm version of the Snapdragon 8 Elite Gen 5 and the latter manufacturing the 3nm version. Earlier reports suggested Samsung Foundry had achieved a 30% yield for 2nm production, raising hopes for improvement.

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