Advanced packaging is rewriting the rules of the semiconductor industry. According to DIGITIMES Research, in 2024, global AI data center accelerators (covering GPUs and ASICs) have seen advanced back-end packaging costs reach US$4.1 billion, accounting for 46% of the total process cost structure—nearly matching wafer foundry costs at US$4.8 billion. This has caused the front-end process share to drop significantly to 54%, leaving only an 8% gap between the two.