和光光學股份有限公司                                                                                                                                                                                 
                                                                                                                                                                                 股 東 權 益 變 動 表                                                                                                                                                                                 
                                                                                                                                                                  中華民國一○一年及一○○年一月一日至十二月三十一日                                                                                                                                                                 
                                                                                                                                                                                                                                                                                                                                                                      單位:新台幣仟元
項    目                                   普通股股本    特別股股本    債券換股權利證書    預收股本    待分配股票股利    股本-其他    資本公積    法定盈餘公積    特別盈餘公積    未提撥保留盈餘    累積換算調整數    未認列為退休金成本之淨損失    庫藏股    金融商品未實現損益    未實現重估增值    與待出售(非流動)資產直接相關之權益    股東權益其他調整項目 -其他    股東權益合計
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100年度                                                                                                                                                                                                                                                                                                                                                                               
期初餘額                                    $440,582            $0                  $0          $0                $0           $0     $97,271         $15,438              $0         ($183,002)           $5,584                       ($1,056)       $0              $131,374                $0                                    $0                            $0        $506,191 
期初保留盈餘調整                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
前期損益調整                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
現金增資                                     150,000             -                   -           -                 -            -      50,500               -               -                 -                 -                             -         -                     -                 -                                     -                             -         200,500 
現金減資                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
減資彌補虧損                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
分割減資                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
資本公積彌補虧損                                   -             -                   -           -                 -            -     (97,271)        (15,438)              -           112,709                 -                             -         -                     -                 -                                     -                             -               - 
資本公積轉增資                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
法定盈餘公積彌補虧損                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別盈餘公積彌補虧損                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別盈餘公積迴轉                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債應付利息補償金                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
發行可轉換公司債認列權益組成項目-認股權            -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債賣回調整資本公積                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債重設轉換價格                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債除列                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
合併發行新股                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
組織重組之合併發行新股                             -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工股票紅利                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工認股權行使                                16,960             -                   -           -                 -            -       4,811               -               -                 -                 -                             -         -                     -                 -                                     -                             -          21,771 
可轉換公司債轉換                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
債券換股權利證書轉換                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換特別股轉換                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別股發行                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
贖回特別股                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
普通股發行 - 其他                                  -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
庫藏股買回                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
庫藏股註銷                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
庫藏股轉讓予員工                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
子公司購入母公司之股票視為庫藏股票                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
子公司處分母公司股票視同庫藏股交易                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
發放予子公司股利調整資本公積                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
受贈資產                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
處分(長期)股權投資                                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工認股權                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
非員工認股權                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
股份基礎給付-其他                                  -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工認股權失效                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
非員工認股權失效                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
本期損益                                           -             -                   -           -                 -            -           -               -               -           (51,602)                -                             -         -                     -                 -                                     -                             -         (51,602)
盈餘指撥及分配                                                                                                                                                                                                                                                                                                                                                                        
提列法定盈餘公積                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
提列特別盈餘公積                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
普通股現金股利                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別股現金股利                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
發放員工現金紅利(98年度以前適用)                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
發放董監酬勞(98年度以前適用)                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
盈餘轉增資                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
未按持股比例認列(長期)股權投資影響                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
未實現重估增值增減                                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -            11,892                                     -                             -          11,892 
備供出售金融資產未實現損益增減                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -               (79,894)                -                                     -                             -         (79,894)
現金流量避險未實現損益增減                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
未認列為退休金成本之淨損失增減                     -             -                   -           -                 -            -           -               -               -                 -                 -                          (620)        -                     -                 -                                     -                             -            (620)
國外營運機構淨投資避險增減                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
外幣財務報表換算所產生兌換差額增減                 -             -                   -           -                 -            -           -               -               -                 -            19,925                             -         -                     -                 -                                     -                             -          19,925 
與待出售(非流動)資產直接相關之權益增減             -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
採權益法評價之被投資公司股權淨值增減               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
預付特別股建設股息增減                             -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
其他                                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
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期末餘額                                    $607,542            $0                  $0          $0                $0           $0     $55,311              $0              $0         ($121,895)          $25,509                       ($1,676)       $0               $51,480           $11,892                                    $0                            $0        $628,163 
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項    目                                   普通股股本    特別股股本    債券換股權利證書    預收股本    待分配股票股利    股本-其他    資本公積    法定盈餘公積    特別盈餘公積    未提撥保留盈餘    累積換算調整數    未認列為退休金成本之淨損失    庫藏股    金融商品未實現損益    未實現重估增值    與待出售(非流動)資產直接相關之權益    股東權益其他調整項目 -其他    股東權益合計
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101年度                                                                                                                                                                                                                                                                                                                                                                               
期初餘額                                    $607,542            $0                  $0          $0                $0           $0     $55,311              $0              $0         ($121,895)          $25,509                       ($1,676)       $0               $51,480           $11,892                                    $0                            $0        $628,163 
期初保留盈餘調整                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
前期損益調整                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
現金增資                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
現金減資                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
減資彌補虧損                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
分割減資                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
資本公積彌補虧損                                   -             -                   -           -                 -            -     (55,311)              -               -            55,311                 -                             -         -                     -                 -                                     -                             -               - 
資本公積轉增資                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
法定盈餘公積彌補虧損                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別盈餘公積彌補虧損                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別盈餘公積迴轉                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債應付利息補償金                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
發行可轉換公司債認列權益組成項目-認股權            -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債賣回調整資本公積                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債重設轉換價格                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債除列                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
合併發行新股                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
組織重組之合併發行新股                             -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工股票紅利                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工認股權行使                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換公司債轉換                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
債券換股權利證書轉換                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
可轉換特別股轉換                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別股發行                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
贖回特別股                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
普通股發行 - 其他                                  -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
庫藏股買回                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
庫藏股註銷                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
庫藏股轉讓予員工                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
子公司購入母公司之股票視為庫藏股票                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
子公司處分母公司股票視同庫藏股交易                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
發放予子公司股利調整資本公積                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
受贈資產                                           -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
處分(長期)股權投資                                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工認股權                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
非員工認股權                                       -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
股份基礎給付-其他                                  -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
員工認股權失效                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
非員工認股權失效                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
本期損益                                           -             -                   -           -                 -            -           -               -               -           (54,047)                -                             -         -                     -                 -                                     -                             -         (54,047)
盈餘指撥及分配                                                                                                                                                                                                                                                                                                                                                                        
提列法定盈餘公積                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
提列特別盈餘公積                                   -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
普通股現金股利                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
特別股現金股利                                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
盈餘轉增資                                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
未按持股比例認列(長期)股權投資影響                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
未實現重估增值增減                                 -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
備供出售金融資產未實現損益增減                     -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                21,508                 -                                     -                             -          21,508 
現金流量避險未實現損益增減                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
未認列為退休金成本之淨損失增減                     -             -                   -           -                 -            -           -               -               -                 -                 -                        (1,645)        -                     -                 -                                     -                             -          (1,645)
國外營運機構淨投資避險增減                         -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
外幣財務報表換算所產生兌換差額增減                 -             -                   -           -                 -            -           -               -               -                 -           (10,491)                            -         -                     -                 -                                     -                             -         (10,491)
與待出售(非流動)資產直接相關之權益增減             -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
採權益法評價之被投資公司股權淨值增減               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
預付特別股建設股息增減                             -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
其他                                               -             -                   -           -                 -            -           -               -               -                 -                 -                             -         -                     -                 -                                     -                             -               - 
--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------
期末餘額                                    $607,542            $0                  $0          $0                $0           $0          $0              $0              $0         ($120,631)          $15,018                       ($3,321)       $0               $72,988           $11,892                                    $0                            $0        $583,488 
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