The Foundry Furnace

Thursday, January 8, 2026

Written by BusInsights

The $1.55 Problem

Everyone talks about “IDM 2.0” and the foundry revolution. I decided to look at the unit economics of this revolution.

In Q3 2025, Intel Foundry generated $4.2 billion in revenue. Sounds decent, right? But to generate that revenue, they posted an operating loss of $2.3 billion.

Let’s do the math on the cost of goods.

  • Revenue: $4.2B

  • Loss: -$2.3B

  • Total Cost: $6.5B

This means for every $1.00 of manufacturing service Intel sells, it costs them $1.55 to deliver it.

The Capital Sinkhole

They are spending $18 billion in CapEx this year to build factories that currently lose 55 cents on every dollar of revenue. They call it “Smart Capital.” I find the definition of “smart” to be quite fluid in the corporate world.

Usually, you invest to capture a margin. Here, they are investing record amounts to capture a loss. Is this a business strategy, or just an expensive way to heat the atmosphere?