With perfectly completed divisions, the scale of golden perch market is huge and most of them are manufactured in a type of fillet for family use in Taiwan. However, fish by-products from manufacturing process are also huge and those embodied rich nutrition but usually used as miscellaneous materials and feeding food for animals, or sold by lower prices. Fish bones and scales are full of calcium appropriated as nutritional supplements for all age layers. By using the concept of circular economy and aquaculture golden perch as the implementation case, this study experiments the by-products of fish bone/scales with a series of manufacturing processes in which the powder equipment is implemented. In association with value-added effectiveness, the yield ratios are companied with the experimental results in this study to analyze cost-effectiveness.