Semiconductor manufacturing employs per- and polyfluoroalkyl substances (PFAS) as fluoroasurfactants to enhance the quality of photolithography lines. Our research, employing a fragment-based approach to investigate nontarget PFAS, overcomes conventional homologous series limitations. In a mixture of PFAS standards used as a quality control sample, 92% (36 out of 39 compounds spanning 11 compound classes) were detectable through the fragment-based nontarget procedure. This indicates the effectiveness of this approach in identifying the hydrophobic and hydrophilic characteristics of various fluorosurfactants. Eighty-three PFAS were detected in wastewater and effluent samples from semiconductor industry, including 29 newly discovered compounds, categorized into three groups. First, besides detecting perfluorobutane sulfonamido ethanol (FBSE), various fluoroalkyl chain structures of FBSE derivatives were initially identified in wastewater. These include perfluorobutyl ether sulfonamido ethanol, unsaturated FBSE, and hydrogen-substituted FBSE. These derivatives were also detected in trace amounts in commercial authentic standards of FBSE. To quantify their presence, we analyzed the FBSE derivatives from the authentic standard, and the relative proportions of these derivatives contribute to approximately 0.5%. This suggests that the FBSE derivative series detected in wastewater may arise from byproducts of chemical formulations used in the manufacturing of semiconductors. Second, transformation products from FBSE during oxidation, including the first identified intermediate transformation compounds, perfluorobutane sulfonamido acetaldehyde and its hydrate, were discovered. Third, diverse reaction products are generated from the intricate processes of semiconductor manufacturing, which utilize strong acids, bases, and solvents under UV light or heated conditions. These processes include the formation of PFAS-related compounds through hydration, sulfonation, oxidation, and nitrification. This study revealed 25 isomeric PFAS, encompassing headgroup isomers and functional tail group isomers. These findings underscore the importance of comprehending diverse reactions and the overall emission compositions of PFAS in semiconductor wastewater, highlighting its complexity and presenting challenges for subsequent wastewater treatment.