Typically, the vendor adapts the next two Android versions for their device, which are released after the devices are released. The support program covers both small and mid-range models and flagships. In this case we are talking about the Galaxy A52, Galaxy A52s, Galaxy A52 5G and Galaxy A72 smartphones, as well as the Galaxy Tab S7 FE tablet.
All models came out in 2021 and run Android 11 by default. In this context, Samsung will step back from its application after exiting the devices and support the third version of the operating system. But these models are among the latest models, in the future the company will abandon this practice.
Source: Ferra

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