As micro-enterprises contribute to economic development, the SMEA of the Ministry of Economic Affairs in Taiwan proposed relevant policies and TPEx started Incubation Board for Startup and Acceleration Firms (GISA) in 2014 as the capital-raising channel. The main objective of the study is to investigate the impact factors on operation performance of micro-enterprises. The data collected are the firms in GISA with the methodology of descriptive statistics analysis, regression model and variance inflation factor (VIF) analysis. The results are as follows. First, there are significant differences on performances from micro-enterprises among industries. Second, the ratio of insider share-holdings is the influential factor while the number of employees and the location of the firm are not significant key factors. Finally, the variables of fixed-asset turnover, EPS, total-debt ratio and ROA are the impact factors on operation performance.