But Script Merge offers more than just merging and compressing files. It also adds support for WebP, data URIs (using images not as separate files, but as data-streams within CSS), HTML-compression and third party minification-libraries.
The backend-options allow you to be extremely flexible: You can exclude specific CSS- and JS-files, but also exclude specific pages (components, Menu-Items).
This is one of the most powerful tools you will need to optimize your Joomla! site.