## 1 Introduction  
The integrated circuit (IC) industry in Taiwan has stood a crucial position in the world. The IC packaging and testing industry accounts for 52% of global profits. The IC industry supply chain starts with IC design, then IC manufacturing, and finally IC packaging and testing. The IC supply chain is mainly composed of these three parts. IC packaging and testing are an important part of the semiconductor manufacturing process. Specifically, packaging is the process of protecting chips from external physical, chemical, and other environmental damage. The IC packaging and testing industry is downstream of the supply chain. According to a report released by Yole Developpement [1], Taiwanese outsourced semiconductor assembly and test (OSATs) contributed to nearly 52% of revenue in 2018, and included some prosperous packaging and testing factories such as Advanced Semiconductor Engineering (ASE); Siliconware Precision Industries Co., Ltd. (SPIL); and Chipmos. IC packaging and testing processes are complex systems. Many complicated activities are involved in manufacturing--IC packaging and testing, material selection, and even responsibility for parts of a whole. Some efficient companies perform IC fabrication, packaging, and testing within a complete production line. The IC packaging and testing industry is extremely competitive. The instances of mergers are growing rapidly. Two well-known merger cases are described below. Amkor (Amkor Technology, Tempe, AZ, USA) acquired a 100% stake in J-Devices and mergedfinances with J-Devices from 2016. J-Devices ranks first in the market for packaging and testing (OAST) in Japan and it has reached sixth place in the world. Amkor acquired J-Devices, in addition to expanding their business' reach, because of concerns about its market for automotive chip sealing and ranging. After the merger with J-Devices (Usuki, Oita, Japan) was completed, Amkor not only consolidated its position in the market, but also occupied first place in the automotive chip packaging and testing market [2]. In 2018, ASE (Advanced Semiconductor Engineering, Inc., Kaohsiung City, Taiwan) and SPIL (Siliconware Precision Industries Co., Ltd., Taichung City, Taiwan) merged and became ASE Group (ASE Technology Holding Co., Ltd., Kaohsiung City, Taiwan), which was the largest packaging as well as the largest testing company in the world. This is most sensational merger case in the IC packaging and testing industry. For the financial results of the first quarter of 2020, revenue for the quarter was NTD 97.357 billion, an annual increase of 10% [3]. The IC packaging and testing industry may be observed to having developing in a fast vertical and horizontal integration across the last decade. As the competition in the IC industry is becoming more intense, finding a suitable strategic alliance has become one of the biggest concerns within large companies that can integrate partnerships in terms of mergers or acquisitions. Appropriate partners can promote the performance of both companies. [PERSON] [4] proposed that the failure of strategic alliances is due to opportunistic hazards, as each partner tries to maximize its individual benefit instead of collaborative benefit. Therefore, the performance enhancement of both parties can provide the willingness of enterprises to cooperate, which is a win-win situation. This \"win-win situation\" is necessary for the scientific and systematic methods evaluating business performance in order to form an appropriate partnership. For the empirical study, 20 companies in the IC packaging and testing industry were selected as decision making units (DMUs). Having determined the input and output variables, we collected the historical data of these DMUs from 2015 to 2019. Then, the resampling method in data envelopment analysis (DEA) was employed to predict the future performance (data) from 2020 to 2024. Following this, the slacks-based measure model (Super-SBM) was applied to evaluate the past performance for these DMUs.