Samsung is gunning to be a major foundry competitor to TSMC. It is very much an "ARM foundry", especially as Samsung is optimized as foundry not as IDM.
(Hint: most of Samsung's logic volume comes from Apple, and Samsung is pretty aggressively pushing to get more orders from Qualcomm and to sign on the likes of NVIDIA because it is Samsung's goal to be the world's #1 semiconductor by revenue - a title currently held by Intel).
Again, I "pick and choose" because I've spent countless hours researching and trying to understand this space and whenever I see something that's wrong, I point it out. Samsung would very much like to be the world's premier, leading-edge "ARM foundry" - much moreso than its ambitions to be the next IDM juggernaut ala Intel (although it will try to be both).