| 摘要: | 愛美是女人的天性，而男人愛美則是自信，在這個不僅是「女為己容」，也是「男為己容」的年代，愛美已經不分性別及年齡。
由於天性愛美使然，人們越來越崇尚美麗，不再只是滿足於追求天然美，更勇於嘗試人工加諸之美，使得醫美診所與日俱增，而整形人口也因社會風氣改變與媒體效應而愈來愈多。
隨著國民所得增加，希望藉由醫學美容找回青春的人也逐日增加，使得醫學美容產業在這幾年越趨熱門；而這看似光鮮亮麗的醫美新產業，近年來卻連續發生醫美診所倒閉及捲款等負面新聞，其中有一連鎖體系的醫美診所，其投資主是公開發行公司，其產業類別是公開發行化學生技醫療，而醫療法令規定非醫師不得開立醫療診所，故本研究藉由該個案公司來探討生技公司與醫美診所聯合經營商業模式，並透過其財務報表分析，以資產負債表、損益表、權益變動表、現金流量表等，應用財務報表分析工具如靜態分析、動態分析、獲利性分析、安全性分析等，再加上個案公司公告之重大事件，歸納出其發生財務危機與其經營商業模式間可能之關聯性。;Loving beauty is the nature of woman, yet the self-confidence of man. In this era, it is not only “women pleasing to others” but “men pleasing to others”. Loving beauty is no matter what ages and genders.
With the nature of loving beauty, people are more and more advocating beauty. It is no longer just satisfied with the pursuit of natural beauty, but also the artificial beauty. The number of medical clinics is increasing day by day, and the plastic population is also increasing due to social changes and media effects.
With the increase in national income, people who hope to regain their youth through medical beauty have also increased day by day, making the medical beauty industry more popular in recent years.
This seems to be a glamorous new medical and beauty industry. In recent years, there have been consecutive negative news such as the collapse of medical clinics and take away of money.
Among them, there is a chain of medical beauty clinics whose investment is mainly public companies, whose industry category is public biomedical company, and the medical law stipulates that non-physicians are not allowed to set up medical clinics.
Therefore, this case studies the business model of joint biotech companies and medical clinics through the case company, and through the analysis of their financial statements, including the balance sheet, profit and loss statement, equity change statement, cash flow statement, etc. Tools such as static analysis, dynamic analysis, profitability analysis, safety analysis, etc., together with the major events announced by the case company, are summarized to investigate the possible correlation between the financial crisis and its business model. |
