In late 2024, OpenAI, still recovering from the aftershock of the brief, messy ousting of Sam Altman, initiated what it hoped would be a relatively straightforward process of converting to a more traditional for-profit business that would be more appealing to investors. Then came the pushback.

OpenAI completed its restructuring into a for-profit public benefit corporation, untangling billions of dollars of investment.

After months of back-and-forth with regulators and stakeholders, OpenAI said it has completed the process of restructuring as a more traditional, for-profit company – a key step in its bid to secure billions more in capital to build cutting-edge artificial intelligence products.

When OpenAI was founded in 2015, its mission was clear and ambitious: to develop artificial intelligence that benefits all of humanity, free from commercial constraints. Co-founders Elon Musk and Sam Altman envisioned an organisation that would advance digital intelligence for the public good,

The artificial intelligence company said the nonprofit that controlled the organization would receive a $130 billion stake in the new company.

To top it all off, TSMC's stock is relatively well-priced compared to many of its AI peers. The company's shares have a price-to-earnings ratio of 31.5, which is nearly on par with the average P/E ratio of 31 for the S&P 500 index and far lower than the tech sector's 47 average.

Microsoft’s ($MSFT) updated restructuring deal with OpenAI (PC:OPAIQ), which will see the U.S. tech heavyweight take a 27% stake in a for-profit

In a press release, Microsoft opened a window on how much it has invested in OpenAI. It also offers a look at the AI developer’s significant losses.