This research focuses on the stock listed companies of three sub-industries in Taiwan textiles man-made, textiles (including spinning, weaving, dyeing & finishing), apparel & clothing accessories. It bases on those companies' financial statement in 2006 to calculate and rank four evaluation indicators, including value-added, the growth rate of value-added, wealth creation efficiency, and employee per capita value-added. Furthermore, this research finds out how level the factors impact on the industry value-added by regression analysis. The most important factor is salary reward. For example, when the salary reward increases 1% in the man-made industry, there is 0.925% increasing in the industry value-added.
