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This study uses a financial ratio analysis to explore the business performance of two well-known domestic food companies－Uni-President company and Wei-Chuan company. This study uses the dynamic analysis method and the static analysis method of financial ratio analysis, and the paired t-test to explore the advantages and disadvantages of the two companies' business performance. The study has two empirical results. One, the current ratio of Wei-Chuan company was better than the Uni-President company before the food safety crisis. The current ratio of two companies was quite and not good after the food safety crisis. Secondly, the Asset management ratios, debt management ratios and Profitability ratios of Uni-President company are better than the Wei-Chuan company. And these financial indicators of Wei-Chuan company has dropped significantly after the food safety crisis. The main research contribution of this research is to understand that the food safety for investors. There have great impact on the food company as the food safety crisis was occur. Therefore, the manager must pay attention to food safety, because the company's reputation is closely related to the company's profit and business performance.
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