長達近一世紀以來，全球助聽器市場九成的市占率皆由五大領導廠商主導。本個案探討後起之秀的台灣本土廠商，元健大和，是如何從一家中小型代工廠商，演變到決定停止代工，創立自我品牌，並如何利用數位轉型的機會，提出顛覆全球助聽器產業現行營運模式的雲端創新服務系統的過程。本個案期許讀者透過創業家機會發掘與辨識、交易成本理論及商業模式理論，對元健大和在歷經兩次轉型(代工轉型及數位轉型)過程中，如何產生機會辨識與歷經的關鍵決策產生共鳴，也希望能對台灣中小廠商未來進軍國際市場的數位轉型之路，提供實務的系統性思考。

When 90% of the global hearing aid market has been dominated by five leading companies for nearly a century, this case explores the growth trajectory of a Taiwanese firm, DIGIBIONIC, in transforming itself from focusing on original equipment manufacturing (OEM) to creating its own brand and moving into the digitalized business model. We address how DIGIBIONIC seized digital transformation opportunities to launch a cloud-based service innovation system that has overturned the existing business model of the global hearing aid industry. By means of entrepreneurial awareness theory, transaction cost theory, and business model theory, we elaborate how DIGIBIONIC successfully evolved through two transformational stages and implemented the novel digitalized business model. This case provides managerial and practical insights for Taiwan’s SMEs aiming to embark on the digital transformation and compete in the global market.