晶相光電股份有限公司                                                       
                                                       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    資本公積    法定盈餘公積    未提撥保留盈餘    股東權益合計
--------------------------------------------------------------------------------------------
100年度                                                                                     
期初餘額             $219,739        $121              $0          ($26,211)       $193,649 
現金增資              100,000      20,000               -                 -         120,000 
資本公積彌補虧損            -        (121)              -               121               - 
員工認股權行使            440           -               -                 -             440 
員工認股權                  -          30               -                 -              30 
本期損益                    -           -               -               233             233 
盈餘指撥及分配                                                                              
--------------------------------------------------------------------------------------------
期末餘額             $320,179     $20,030              $0          ($25,857)       $314,352 
============================================================================================

項    目                                普通股股本    資本公積    法定盈餘公積    未提撥保留盈餘    累積換算調整數    股東權益合計
----------------------------------------------------------------------------------------------------------------------------------
101年度                                                                                                                           
期初餘額                                 $320,179     $20,030              $0          ($25,857)                -        $314,352 
現金增資                                   28,000       5,600               -                 -                 -          33,600 
資本公積彌補虧損                                -     (20,000)              -            20,000                 -               - 
員工認股權行使                              3,390         417               -                 -                 -           3,807 
普通股發行 - 其他                         300,000      58,500               -                 -                 -         358,500 
員工認股權                                      -       1,855               -                 -                 -           1,855 
本期損益                                        -           -               -           (12,588)                -         (12,588)
盈餘指撥及分配                                                                                                                    
外幣財務報表換算所產生兌換差額增減              -           -               -                 -              (117)           (117)
採權益法評價之被投資公司股權淨值增減            -          37               -                 -                 -              37 
----------------------------------------------------------------------------------------------------------------------------------
期末餘額                                 $651,569     $66,439              $0          ($18,445)            ($117)       $699,446 
==================================================================================================================================