Qualcomm recently announced their Snapdragon 835, the first 10nm SoC, and here we are already talking about 7nm chips. Qualcomm's 10nm chips are being built using Samsung's newest 10nm processor, and it looks like there's better coming soon.
Samsung announced that they are planning to start producing 7nm chips in early 2018, meaning they could be ready for their next year's Galaxy S flagship.
In order to stick with their plan and time frame, the Korean company has announced that they will invest $6.98 billion to build new 7nm facilities in 2018, and extend the 10nm production lines.
It has also been announced that Samsung will invest $2.18 billion in the second quarter of this year into 10nm manufacturing; the production lines responsible for both Qualcomm Snapdragon 835 and Exynos 9 Series.