Satistical Analysis of Pran AMCL and SInger bd

P a g e | 1

Statistical Analysis of

Financial Statements

Statistical Analysis of Financial

Statements

Business Statistics-1: B 106

SUBMITTED TO: MR. Md. Emdadul Islam

Lecturer

Department of Banking

University of Dhaka.

SUBMITTED BY: Md. Mezbaul Haider (16-030)

Md. Mashroor Ali (16-031)

Nazim Reza (16-011)

Tauhidul Islam (16-071)

Rafsan Mahtab (16-087)

Rezaur Rahman (16-040)

Nahid Bulbul (16-078)

16th BATCH


University of Dhaka.

DATE OF SUBMISSION:22TH November, 2010

Acknowledgement

To begin with, We would like to express our infinite gratitude towards Almighty Allah and our course

teacher Mr. Emdadul Islam, Lecturer, Faculty of Business Studies, University of Dhaka, to provide not

only extremely well arranged guidelines to complete our report work but would also help us to confront

problems in our future career.

We would like to express our heartiest appreciation to our all classmates, who have been a constant

support to us and have patiently helped us throughout our report. We wish to extend our thanks to the

computer lab assistant and all the peers of the Department who made it possible to work comfortably

even in tough times.

Executive Summary

Statistics involves analysis. As we are assigned to prepare a statistical analysis report for course

no B-106(Business Statistics-1) based on two companies’ financial statements of five years, we

have selected Singer Bangladesh Ltd. and PRAN AMCL for this purpose. We have done

statistical analysis on their profits, assets, liabilities, equities, return on assets, return on equity

and staffs. We have used bar diagram and Histogram to present these topics comparatively.

Besides, we have also calculated mean, median, mode, standard deviation, co-efficient of

variation and skewness using these data of the two companies.

Contents Chapter Topic Page

1 Companies’ profile 1

2 Profit Analysis 1

3 Number of Staff analysis 1

4 Current asset analysis 1

5 Long term asset analysis 1

6 Current liabilities Analysis 1

7 Long term liabilities Analysis 2

8 Return of asset Analysis 2

9 Equity Analysis 2

10 Return on Equity 2

11 Conclusion 3

12 References 3

Date: November 22, 2010

Mr. Md. Emdadul Islam

Course Instructor

Business Statistics-I


Faculty of business studies

University of Dhaka, Bangladesh.

Dear Sir,

It gives us pleasure to submit the report on “Statistical Analysis of Financial Statements” on the basis of the two companies: Singer BangladeshLtd. and PRAN AMCL as you authorized us to prepare by November 22, 2010.

It was a fantastic opportunity for us to prepare the report under your guidance, which really was a great experience for us. We have collected the information from their annual reports, websites and text books.

We have worked hard and tried our best to prepare the report. We will be very pleased to provide further information if necessary.

Sincerely,

Md. Mezbaul Haider (16-030)……………………………..

Md. Mashrur Ali (16-031) ……………………………….

Nazim Reza (16-011) ………………………………..

Tauhidul Islam (16-071) ………………………………

Rafsan Mahtab (16-087) ……………………………...

Rezaur Rahman (16-040) ……………………………….

Nahid Bulbul (16-078) …………………………………

Companies’ Profile:

Pran:

AMCL (Agriculture Marketing Co. Ltd) markets its product under the brand name PRAN that

stands for Programme for Rural Advancement Nationally. AMCL is the sister concern of RFL

Group, an Australian based company and a leading plastic product manufacturer in

Bangladesh.

PRAN is the pioneer in Bangladesh to be involved in contract farming and procures raw

material directly from the farmers and processes through state of the art machinery at their

several factories into packed food and drinks products.

At a glance:

1980:

Foundation of RFL Group in Australia.

1985:

Incorporation of the AMCL Group in Bangladesh, as private Ltd co. under the

companies Act 1913

1985:

Inception of PRAN foods and beverage as the Brand name of AMCL in Bangladesh

1993:

AMCL converted into public limited co. The shares were listed in Dhaka and

Chittagong stock exchanges.

1995:

Production of orange juice and in June & initiation of the widely popular PRAN

Mango Juice.

2003: Launched first local carbonated soft drink, PRAN Cola

Singer:

Singer as a company began its journey in 1851. When inventor of sewing machine. Isaac Merritt

Singer began to manufacture and market a machine to automate and assist in the making of clothing.Singer is now engaged in Retail business which consists primarily of distribution through company owned retail stores and direct selling of a wide variety of consumer durable products for the

homes primarily in Asia Pacific Rim, Latin America and the Caribbean. Retail sales activities in these markets are strengthened by the offer of consumer credit service (hire purchase) provided by the

Company to its customers. In some of the markets where it operates Singer is recognized as a leading

retailer of consumer electronics and home appliances.

At a glance:

1850

Isaac Singer invested $40 and invented sewing, a needle that goes up and down.

1851

The I.M. Singer & Co. manufacturers opened their factory in Boston and began

fabricating machines for mass consumption.

1854

Isaac Singer renamed the company Singer Manufacturing Company and moved his

offices and production facilities to New York City.

1855

The Singer Sewing Machine debuted at a trade exposition in Paris, France, and was

awarded a prize for design innovation.

1856

Initiation of hire purchase plan.

1880

The company began offering an electric motor-driven model 1889

The first electric machine was introduced

1979

Entry in the Bangladeshi market through the establishment of the Singer Sewing with

a view to 'spread the knowledge of cutting, stitching and embroidery'

20th Century

In the 20th century, Singer Sewing Machine engaged in a project to teach sewing

skills to women in developing countries.

For over 140 years, Singer remained a privately held company until 1991, when it

became a publicly traded company by offering over 16 million shares. Currently, Singer

has sewing machine manufacturing facilities all over the world, including India,

Scotland, Tennessee and Illinois.

Profit:

Data Table:

Year

(n)

Profit of Singer

(X)

Profit of Pran

(Y) (X-𝑋)² (Y-𝑌)²

2005

109233781 28225684 5.13603E+15 1.51598E+13

2006

116647633 27119354 4.12835E+15 2.49989E+13

2007

101819928 29331413 6.25364E+15 7.77199E+12

2008

180007172 35949958 7.96958E+11 1.46744E+13

2009

396790969 39969803 4.6609E+16 6.16313E+13

∑n=5 ∑X=904499483

∑Y=160596212

∑(X-𝑋)²=

6.21278E+16

∑(Y-𝑌)²=

1.24236E+14

Bar Diagram:

Figure: 1.1 bar d iagram of profit

0

50000000

10000000

15000000

20000000

25000000

30000000

35000000

40000000

45000000

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

400000000350000000300000000250000000200000000150000000100000000

3.0

2.5

2.0

1.5

1.0

0.5

0.0

Profit of Singer

Fre

qu

en

cy

Histogram of Profit of Singer

Figure: 1.2 Histogram of profit of Singer

40000000380000003600000034000000320000003000000028000000

2.0

1.5

1.0

0.5

0.0

Profit of Pran

Fre

qu

en

cy

Histogram of Profit of Pran

Figure: 1.3 Histogram of profit of Pran

Mean:

For Singer: = (∑X/n)

= (904499483/5) = 180899897

For Pran: = (∑Y/n)

= (160596212/5)

= 32119242

Median

For Singer: data values in ascending order:

101819928,109233781, 116647633, 180007172, 396790969

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

=116647633

For Pran: data values in ascending order:

27119354, 28225684, 29331413, 35949958, 39969803

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

= 29331413

Mode:

For Singer: No modal

For Pran: No Modal

Standard Deviation:

For Singer: SD = (X−𝑋)²

𝑛−1 =

6.21278 E+16

5−1 = 124627223.2

For Pran: SD = (Y−𝑌)²

𝑛−1 =

1.24236 E+14

5−1 = 5573068.22

Coefficient of Variation:

For Singer = 𝑺𝑫

𝑿 × 100 =

124627223 .2

180899897 × 100 = 68.893%

For Pran = 𝑺𝑫

𝒀 × 100 =

5573068 .22

32119242× 100= 17.352%

In case of profit Pran is far better than Singer as it has a consistency in profits of the five years

time.

Skewness:

For Singer: 3(X− Median )

SD =

3(180899897 −116647633 )

124627223 .2 = 1.92320

For Pran: 3(Y− Median )

SD =

3(32119242 −29331413 )

5573068 .22 = 0.80488

Evaluation of data:

Over all Singer has better record of profit earning than Pran but Singer does not have as much

consistency as Pran.

Number of Staff Analysis

Data Table:

Year Singer (X)

Pran (Y)

(X-𝑋)² (Y-𝑌)²

2005 1268 956 11067.04 24837.76

2006 1386 902 163.84 10732.96

2007 1322 834 2621.44 1267.36

2008 1419 621 2097.64 31470.76

2009 1471 679 9564.84 14256.36

Total ∑X=6866 ∑Y=3992 ∑(X-𝑋)²=25514.8 ∑(Y-𝑌)²=82565.2

Bar Diagram:

0

200

400

600

800

1000

1200

1400

1600

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

For Singer:

14501400135013001250

2.0

1.5

1.0

0.5

0.0

Number of Staff of Singer

Fre

qu

en

cy

Histogram of Number of Staff of Singer

For Pran:

1000900800700600

1.0

0.8

0.6

0.4

0.2

0.0

Number of Staff of Pran

Fre

qu

en

cy

Histogram of Number of Staff of Pran

Mean:

For Singer: 𝑿 = ∑X

𝑛 =

6866

5 = 1373.2

For Pran: 𝒀 = ∑Y

𝑛 =

3992

5 = 798.4

Median:

For Singer: data values are in ascending order:

1268, 1322, 1386, 1419, 1471

Median = 𝐧+𝟏

𝟐 th value

=𝟓+𝟏

𝟐 th value

=3rd

value

=1386

For Pran: data values are in ascending order:

621, 679, 834, 902, 956

Median = 𝐧+𝟏

𝟐 th value

=𝟓+𝟏

𝟐 th value

=3rd

value

=834

Mode:

For Singer: No Modal

For Pran: No Modal

Standard Deviation:

For Singer: SD = ∑(𝐗−𝑿)²

𝒏−𝟏 =

𝟐𝟓𝟓𝟏𝟒 .𝟖

𝟓−𝟏 = 79.86676405

For Pran: SD = ∑(𝐘−𝒀)²

𝒏−𝟏 =

𝟖𝟐𝟓𝟔𝟓 .𝟐

𝟓−𝟏 = 10.16923432


For Singer: CV = 𝑆𝐷

𝑋 × 100 =

𝟕𝟗 .𝟖𝟔𝟔𝟕𝟔𝟒𝟎𝟓

𝟏𝟑𝟕𝟑 .𝟐 × 100 =5.816%

For Pran: CV = 𝑺𝑫

𝒀 × 100 =

𝟏𝟎 .𝟏𝟔𝟗𝟐𝟑𝟒𝟑𝟐

𝟕𝟗𝟖 .𝟒× 100 = 0.113%

In case of number of staff, Pran has better consistency in the five year than that of Singer

Skewness:


SD =

3(1373 .2−1386 )

79.86676405 = -0.21662


SD =

3(798.4−834)

𝟏𝟎.𝟏𝟔𝟗𝟐𝟑𝟒𝟑𝟐 = -0.31102

Evaluation:

Over all Singer has more staff than Pran but Pran has much consistency than Singer in the

number of staff.

Current assets Analysis

Data Table:

Year

(n) Singer

(X)

Pran

(Y) (𝑋 − 𝑋)² (𝑌 − 𝑌)²

2005 1314926287 675486964 8.97866E+16 3.97983E+12

2006 1364282367 673783245

6.26441E+16 84816310810

2007 1873806868 676467480

6.72035E+16 8.85341E+12

2008 2131239364 673260852

2.66947E+17 53435222992

2009 1388597492 668461522

5.10638E+16 2.53058E+13

n=5 ∑X=

8072852378

∑Y=

3367460063

∑ 𝑋 − 𝑋 2

=

5.37645E+17 ∑(𝑌 − 𝑌)²= 3.82773E+13

Bar Diagram:

0

50000000

1E+09

1.5E+09

2E+09

2.5E+09

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

For Singer:

22000000002000000000180000000016000000001400000000

3.0

2.5

2.0

1.5

1.0

0.5

0.0

Current asset of Singer

Fre

qu

en

cy

Histogram of Current asset of Singer

For Pran:

676000000674000000672000000670000000668000000

2.0

1.5

1.0

0.5

0.0

Current asset of Pran

Fre

qu

en

cy

Histogram of Current asset of Pran

Mean:

For Singer: 𝑋= (∑X/n)

= (8072852378/5)

=1614570475.6

For Pran: 𝑌= (∑Y/n)

= (3367460063/5)

= 673492012.6

Median:

For Singer: Data values are in ascending order:

1314926287, 1364282367, 1388597492, 1873806868, 2131239364

Median: 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd value

=1388597492

For Pran: Data values are in ascending order:

675486964, 668461522, 673260852, 673783245, 676467480

Median: 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd value

=673260852

Mode:


For Pran: No Modal

Standard Deviation:

For Singer: SD = ∑(X−𝑋)²

𝑛−1 =

5.37645E +17

5−1 =366621399

For Pran: SD = ∑(𝑌−𝑌)²

𝑛−1 =

3.82773E+13

5−1= 3093432.559


For Singer: = 𝑆𝐷

𝑋 × 100 =

366621399

1614570475.6 × 100 =22.707%

For Pran: = 𝑆𝐷

𝑋 × 100 =

3093432 .559

673492012 .6 × 100 = 0.459%

In case of current asset, Pran has stability in amount but Singer does not have so .

Skewness:


SD =

3(1614570475 .6−1388597492 )

366621399 = 0.85588


SD =

3(673492012 .6−673260852 )

3093432 .559 = 0.224178736

Evaluation:

Over all Singer has far more current asset than Pran. But the amount fluctuates highly in case

of Singer than that of Pran.

Non-current assets Analysis

Data Table:

Year

(n)

Singer

(X)

Pran

(Y) (𝑋 − 𝑋) (𝑌 − 𝑌)

2005 401279556 289645235 3.03891E+16 1.2758E+13

2006 427559315 316861409 2.19173E+16 5.59055E+14

2007 419515472 280520679 2.43637E+16 1.61198E+14

2008 828622873 249928685 6.40184E+16 1.87388E+15

2009 801044269 329129366 5.08232E+16 1.28969E+15

n=5 ∑X=

2878021485

∑Y=

1466085374

∑ 𝑋 − 𝑋 2

= 1.91512E+17

∑(𝑌 − 𝑌)²= 3.89659E+15

Bar Diagram:

0

10000000

20000000

30000000

40000000

50000000

60000000

70000000

80000000

90000000

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

For Singer:

800000000700000000600000000500000000400000000

3.0

2.5

2.0

1.5

1.0

0.5

0.0

Noncurrent asset of Singer

Fre

qu

en

cy

Histogram of Noncurrent asset of Singer

For Pran:

320000000300000000280000000260000000240000000

2.0

1.5

1.0

0.5

0.0

Noncurrent asset of Pran

Fre

qu

en

cy

Histogram of Noncurrent asset of Pran

Mean:

For Singer: (∑X/n)

= (2878021485/5)

=575604297

For Pran: (∑Y/n)

= (1466085374/5)

=293217074.8

Median:


401279556, 419515472, 427559315, 801044269, 828622873

Median: 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

=427559315


289645235, 249928685, 280520679, 316861409, 329129366

Median: 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

=280520679

Mode:


For Pran: No Modal

Standard Deviation:

For Singer: SD = ∑(𝑋−𝑋)²

𝑛−1 =

1.91512 E+17

5−1 = 218810420.2


𝑛−1 =

3.89659 E+15

5−1 = 31211336.08


For Singer: CV= 𝑆𝐷

𝑋 × 100 =

218810420 .2

575604297 × 100 = 38.014%

For Pran: CV= 𝑆𝐷

𝑋 × 100 =

31211336 .08

293217074 .8 ×100 = 10.644%

In case of noncurrent asset, Pran is better Singer for five years time

Skewness:


SD =

3(575604297 −427559315 )

218810420 .2 = 0.60893


SD =

3(293217074 .8−280520679 )

31211336 .08 = -0.324451

Evaluation:

Over all Singer has far more noncurrent asset than Pran but the amount of Pran clusters around

an amount for the five years than that of Singer.

Current liabilities Analysis

Data Table:

Year

(n)

Singer

(X)

Pran

(Y) (X-𝑋)² (Y-𝑌)²

2005

1053594860 28225684

2.09455E+16

1.51598E+13

2006

1108433542 27119354

8.07966E+15

2.49989E+13

2007

1526284596 29331413

1.0756E+17

7.77199E+12

2008

1629037379 35949958 1.85517E+17

1.46744E+13

2009

674251885 39969803

2.74648E+17

6.16313E+13

∑n=5 ∑X= 5991602262 ∑Y=

160596212 ∑(X-𝑋)²=

5.96751E+17

∑(Y-𝑌)²=

1.24236E+14

Bar Diagram:

0

20000000

40000000

60000000

80000000

1E+09

1.2E+09

1.4E+09

1.6E+09

1.8E+09

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

For Singer:

1600000000140000000012000000001000000000800000000600000000

2.0

1.5

1.0

0.5

0.0

Current liabilities of Singer

Fre

qu

en

cy

Histogram of Current liabilities of Singer

For Pran:

40000000380000003600000034000000320000003000000028000000

2.0

1.5

1.0

0.5

0.0

Current liabilities of Pran

Fre

qu

en

cy

Histogram of Current liabilities of Pran

Mean:

For Singer = (∑X/n)

= (5991602262/5)

= 1198320452

For Pran = (∑Y/n)

= (160596212/5)

= 32119242

Median:


674251885, 1053594860, 1108433542, 1526284596, 1629037379

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2) th value

= 3rd

value

=1108433542


27119354, 28225684, 29331413, 35949958, 39969803

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

= 29331413

Mode:


For Pran: No Modal

Standard Deviation:


𝑛−1 =

5.96751 E+17

5−1 = 386248161


𝑛−1 =

1.24236E+14

5−1 = 5573068



𝑋 × 100 =

386248161

1198320452 × 100 = 32.23%


𝑋 × 100 =

5573068

32119242 ×100 = 17.35%

In case of Current liabilities, the amount of Singer fluctuates twice as much as Pran.

Skewness:


SD =

3(1198320452 −1108433542 )

386248161 = 0.70


SD =

3(32119242 −29331413 )

5573068 = 0.80488

Evaluation:

Over all Singer has far more current liabilities than Pran but the amount of Pran changes little

than Singer from year to year.

For Long term Liabilities

Data Table:

Year (n)

Singer (X)

Pran (Y)

(X-𝑋)² (Y-𝑌)²

2005

326507895 487560289 4.13403E+15 2.7642E+12

2006

354066227 499860851 1.34968E+15 1.9497E+14

2007

394050103 496269678 1.05353E+13 1.07578E+14

2008

444837781 469374341 2.91962E+15 2.73021E+14

2009

434559410 476423347 1.03284E+16 8.97634E+13

∑n=5 ∑X= 1954021416

∑Y= 2429488506

∑(X-𝑋)²= 1.03284E+16

∑(Y-𝑌)²= 6.68096E+14

Bar diagram:

0

10000000

20000000

30000000

40000000

50000000

60000000

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

For Singer:

440000000420000000400000000380000000360000000340000000320000000

2.0

1.5

1.0

0.5

0.0

long term liabilities of Singer

Fre

qu

en

cy

Histogram of long term liabilities of Singer

For Pran:

500000000495000000490000000485000000480000000475000000470000000

1.0

0.8

0.6

0.4

0.2

0.0

Long term libilities of Pran

Fre

qu

en

cy

Histogram of Long term libilities of Pran

Mean:


= (1954021416/5)

= 390804283.2

For Pran = (∑Y/n)

= (2429488506/5)

= 485897701.2

Median:


326507895, 354066227, 394050103, 434559410, 444837781

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd value

= 394050103


487560289, 499860851, 496269678, 469374341, 476423347

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd value

= 496269678

Mode:


For Pran: No Modal

Standard Deviation:


𝑛−1 =

1.03284 E+16

5−1 = 50814308


𝑛−1 =

6.68096 E+14

5−1 = 12923781


For Singer = 𝑆𝐷

𝑋 × 100 =

50814308

390804283 .2 × 100 = 13.01%


𝑋 × 100 =

12923781

485897701 .2×100 = 2.66%

In case of long term liabilities, the amounts of Singer changes frequently whereas the amount

of Pran does not change like this year to year.

Skewness:


SD =

3(390804283 .2−394050103 )

50814308 = -0.23445


SD =

3(485897701 .2−496269678 )

12923781 = -0.29319

Evaluation:

Pran has more long term liabilities than Singer and it is more stable than that of Singer .

Return on Asset Analysis

Return on Asset is an indicator of how profitable a company is relative to its total assets. ROA

gives an idea as to how efficient management is at using its assets to generate earnings. Calculated by dividing a company's annual earnings by its total assets, ROA is

displayed as a percentage. Sometimes this is referred to as "return on investment".

The formula for return on assets is:

Data Table:

Year (n)

ROA of Singer (X)

ROA of Pran (Y)

(X-𝑋)² (Y-𝑌)²

2005

0.063648415 0.162649801 0.000375839 0.000131439

2006

0.065099297 0.172585515 0.000321689 0.000457977

2007

0.044398437 0.138759013 0.001492783 0.000154408

2008

0.060816064 0.120341308 0.000493681 0.00095134

2009

0.181212734 0.161589909 0.009638869 0.00010826

∑n=5 ∑X= 0.415174946 ∑Y= 0.755925545

∑(X-𝑋)²=

0.012322862

∑(Y-𝑌)²=

0.001803424

Bar diagram:

Histogram:

For Singer:

0.1750.1500.1250.1000.0750.050

2.0

1.5

1.0

0.5

0.0

ROA of Singer

Fre

qu

en

cy

Histogram of ROA of Singer

For Pran:

0.170.160.150.140.130.12

2.0

1.5

1.0

0.5

0.0

ROA of Pran

Fre

qu

en

cy

Histogram of ROA of Pran

Mean:


= (0.415174946/5)

= 0.083034989

For Pran = (∑Y/n)

= (0.755925545/5)

= 0.151185109

Median:


0.044398437, 0.060816064, 0.063648415, 0.065099297, 0.181212734

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2) th value

= 3rd value

=0.063648415


0.161589909, 0.120341308, 0.138759013, 0.162649801, 0.172585515,

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd value

= 0.138759013

Mode:


For Pran: No Modal

Standard Deviation:


𝑛−1 =

0.012322862

5−1 = 0.055504193


𝑛−1 =

0.001803424

5−1 = 0.021233369



𝑋 × 100 =

0.055504193

0.083034989 × 100 = 66.844%


𝑋 × 100 =

0.021233369

0.151185109 ×100 = 14.045%

The ROA of Pran does not change much year to year whereas that of singer changes very

frequently.

Skewness:


SD =

3(0.083034989 −0.063648415 )

0.055504193 = 1.047843755


SD =

3(0.151185109 −0.138759013 )

0.021233369 = 1.765

Evaluation:

Singer provides larger ROA than Pran but it fluctuates highly year to year .

Equity Analysis

Equity:

Year (n)

Equity of Singer (X)

Equity of Pran (Y)

(X-𝑋)² (Y-𝑌)²

2005 336103088 320593350 7.01969E+16 1.85224E+14

2006 329341913 319812885 7.38253E+16 2.07077E+14

2007 372987641 327927749 5.20125E+16 3.93794E+13

2008 885987077 342714360 8.11891E+16 7.24423E+13

2009

1080830466 359966920 2.30189E+17 6.63777E+14 ∑n=5

∑X=

3005250185

∑Y=

1671015264 ∑ 𝑋 − 𝑋

2=

5.07413E+17 ∑(𝑌 − 𝑌)²= 1.1679E+15

Bar diagram:

0

20000000

40000000

60000000

80000000

1E+09

1.2E+09

2005 2006 2007 2008 2009

Singer

Pran

Histogram:

For Singer:

1050000000900000000750000000600000000450000000300000000

3.0

2.5

2.0

1.5

1.0

0.5

0.0

Equity of Singer

Fre

qu

en

cy

Histogram of Equity of Singer

For Pran:

360000000350000000340000000330000000320000000

2.0

1.5

1.0

0.5

0.0

Equity of Pran

Fre

qu

en

cy

Histogram of Equity of Pran

Mean:


= (3005250185/5)

= 601050037

For Pran = (∑Y/n)

= (1671015264/5)

= 334203052.8

Median:


329341913, 336103088, 372987641, 885987077, 1080830466

Median = 𝑛+1

2 th value

= ((5+1)/2)th value

= 3rd

value

=37298764


319812885, 320593350, 327927749, 342714360, 359966920

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

= 327927749

Mode:


For Pran: No Modal

Standard Deviation:


𝑛−1 =

5.07413 E+17

5−1 = 356164638.9


𝑛−1 =

1.1679 E+15

5−1 = 17087275.


For Singer = SD

X × 100 =

356164638 .9

601050037 × 100 =59.26%

For Pran : = SD

Y × 100 =

17087275 .9

334203052 .8 × 100 = 5.113%

The equity of Pran is well consistned than that of Singer .

Skewness:


SD =

3(601050037 −37298764 )

356164638 .9 = .76595


SD =

3(334203052 .8−327927749 )

17087275 .9 = .9997

Evaluation:

Singer has far more equity than that of Pran but the equity of Singer changes very much over

years which is not seen as much for Pran,

ROE: Return on equity

The formula,

ROE=Net profit

Shareholders ′equity

Singer:

Year Profit Shareholders’ equity

ROE

2005

109233781

336103088 0.325001 2006

116647633

329341913 0.354184

2007

101819928

372987641 0.272985

2008

180007172

885987077 0.203171

2009

396790969

1080830466 0.367117

Pran:

Year Profit Shareholders’ equity ROE

2005

28225684

320593350 0.088042 2006

27119354

319812885 0.084798

2007

29331413

327927749 0.089445

2008

35949958

342714360 0.104898

2009

39969803

359966920 0.111037

Data Table:

Year (n)

ROE of Singer (X)

ROE of Pran (Y)

(X-𝑋)² (Y-𝑌)²

2005 0.325001 0.088042 0.000421 5.77904E-05

2006

0.354184 0.084798 0.002469 0.000117636 2007

0.272985 0.089445 0.000993 3.84276E-05 2008

0.203171 0.104898 0.010266 8.56365E-05 2009

0.367117 0.111037 0.003922 0.000236944 ∑n=5

∑X=

1.522458 ∑Y=

0.47822

∑ 𝑋 − 𝑋 2

=

0.01807

∑(𝑌 − 𝑌)²= 0.000536435

Bar Diagram:

Mean:


= (1.522458/5)

= 0.304492

0

0.05

0.1

0.15

0.2

0.25

0.3

0.35

0.4

2005 2006 2007 2008 2009

Singer

Pran

For Pran = (∑Y/n)

= (0.47822 /5)

= 0.095644

Median:


0.203171, 0.203171, 0.325001, 0.354184, 0.367117

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

=0.325001


0.084798, 0.088042, 0.089445, 0.104898, 0.111037

Median = 𝒏+𝟏

𝟐 th value

= ((5+1)/2)th value

= 3rd

value

= 0.089445

Mode:


For Pran: No Modal

Standard Deviation:


𝑛−1 =

0.01807

5−1 = .067212


𝑛−1 =

0.000536435

5−1 = .011581


For Singer =𝑆𝐷

𝑋 × 100 =

.067212

0.304492 × 100 = 22.07%


𝑋 × 100 =

.011581

0.095644 × 100 = 12.11%

The ROE of Pran is better than that of Singer as it disperses less

Skewness:


SD =

3(0.304492 −0.325001 )

.067212 = -.9155


SD =

3(0.095644 −0.089445 )

.011581 = 1.606

Evaluation:

Over all in case of ROE Pran is better than Singer as it has less CV SD.

Conclusion

Throughout the report we have shown the calculation of mean, median, mode, standard

deviation, skewness and co-efficient of variation based on five years’ data of the two

companies. We have also used bar diagram to present the detail information graphically. After

analyzing these data statistically, we have found that though Singer’s performance was much

greater than PRAN, PRAN’s profit, assets, liabilities, equity, ROA and ROE was consistent

with the mean. We have noticed much dispersion in each year’s profit, assets, liabilities, ROA

and ROE of Singer than those of PRAN.

References: 1. www.singerbd.com

2. www.pranfoods.net

3. Annual reports

Satistical Analysis of Pran AMCL and SInger bd

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Transcript of Satistical Analysis of Pran AMCL and SInger bd