隨著科技變化，競爭者為滿足客戶需求將產品改良，以致於公司需經歷上升期、高峰期、平穩期及低潮期等生命週期考驗，有些公司採取併購方式，引進互補性或重疊性技術，以期從平穩期突破成長，進而創造出逆轉勝的局面。
間接評估或專利數分析等難以評估企業因併購取得無形資產所產生究竟是互補性或重疊性技術的判斷問題；本研究以近年來併購最具代表性的被動元件─國巨股份有限公司為個案研究標的，並依個案公司階段性併購分別挑選2000年飛利浦公司陶瓷元件及磁性材料部門、2008年華亞電子股份有限公司及宸遠科技股份有限公司、2018年普思電子有限公司、2020基美公司等逐一閱讀專利技術方式來進行併購前後比對分析，以判斷國巨公司於階段性的併購行為取得無形資產屬於互補性，還是重疊性技術結果。

With technology developments, competitors have improved their products to meet customer needs, so that companies have to go through life cycle tests such as rising, peak, plateau, and low tide periods. Some companies utilize mergers and acquisitions to obtain complementary or overlapping technologies. In order to break through growth from a stable period, and then create a situation of comeback victory.
It is challenging to assess whether the intangible assets acquired by the company through mergers and acquisitions are complementary or overlapping technologies using indirect assessment or patent number analysis. This research takes the most representative passive component of mergers and acquisitions in recent years - Yageo Co., Ltd. as a case study. The target, and according to the staged mergers and acquisitions of the case companies, the ceramic components and magnetic materials department of Philips in 2000, Huaya Electronics Co., Ltd. and Chenyuan Technology Co., Ltd. in 2008, Pusi Electronics Co., Ltd. in 2018, KEMET in 2020, etc. Compare the patented technologies one by one before and after mergers and acquisitions, in order to judge whether Yageo's acquisition of intangible assets in stages is complementary or overlapping technical results.

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