**Statistical analysis and comparison between the annual reports of Square Textiles Ltd & Monno Fabrics Ltd**

**Acknowledgement**

This Assignment is the product of our endeavor, which is actually the reflection of continuous supervision of our course teacher Mr. Emdadul Isalm, valuable guidance of some scholar teachers of the department of Banking, our cordial effort. First of all, our gratitude goes to our most esteemed teacher Emdadul Isalm who gave us his valuable advice, direct guidance, cordial inspiration and specially his valuable time to carry out this assignment. Without his sincere encouragement it would not possible to accomplish this study properly.

We are like to thank to authority of the library and Internet facilities from where we got enormous information.

While the discussion of some critical terms and calculations, some of our elder brothers have helped us with their cordial effort. We cordially thank to all of them.

We are grateful to some of our intimate friends for their collaboration in our weekly group discussions. Our special thanks to all of them for their cordial participation in different group discussions, actually they share their views, experience to make the report properly. We are highly indebted to all of them.

Finally, we would like to express our profound appreciation and render our most gratefulness to our beloved parents, who are our continuous source of inspiration in the successful accomplishment of this report.

We are,

· Sabiha Farzana Moonmoon

· Nandita Saha

· Sushmita Saha

· Tahmina Akhter

· K. M. Wasiuzzaman

· Md. Jamal Hossain

· Sharmin sharkar

**Executive summary**

In twenty first century Business students have access to large amounts of information. To grow the ability to analyze economic data, we have to know the importance of statistical tools and techniques to provide accurate and timely information to make public statement.

One of the tools used to understand information is “Statistics”. As a student of business faculty we are interested in such as profit, hours worked, and wages. Statistical courses in business education usually teach the courses at a more applied level. Numerical information is used everywhere.

To be an educated consumer if these information ,we need to be able to read the charts and graphs and understand the discussion of the numerical information .An understanding if the concepts of the basic statistics will be a big help.

Statistical course is that techniques are used to make decisions that affect our daily lives. Statistical course is that the knowledge of statistical methods will help us understand how decision is made and give us a better understanding of how they affect us.

As described above, first of all we will collect relevant data of our selected organized “Monno Fabrics Ltd” and “Square Textiles Ltd” .In some way we will present those data in charts , graphs, bar diagrams etc. after that we will analyze those data applying some statistical techniques and formula.

**1.0 Introduction**

In order to transform some raw data or ungrouped data into a meaningful form , we organized the data into some statistical formula. This allows us to visualize where the data tends to cluster, the largest value, smallest value Etc. These measure of the data allow us to report typical value in the set of observations.

We also computed some measures of standard deviation .These measure allow us to describe the variation or the spread in a set of data.

We continue our study in a descriptive statistics. The pie chats and the bar diagrams give us additional insight into where the values are concentrated and dispersed and the general shape of the data.

**1.1 Title of the report**

The Title of the report is – *Statistical analysis and comparison between the annual reports of Square Textiles Ltd & Monno Fabrics Ltd*

**1.2 Reason for choosing **

When we complete our report we can gather some knowledge, which will help us in future to doing something creative. These are as follows:

· Introduce with a new Idea, which is totally different with the life of student.

· Evaluate with the others’ potential.

· Being to present us with the world of communication.

· Get some practical experiences and gather some knowledge which is very important for carrier building.

· So for this reason, We choose manufacturing company, as an organization who can provide us the brilliant future in our near, coming life to fill our gap of skills.

**1.3 Area of the report**

The area of the report is given below:

**Net income before tax:**

In business, what remains after subtracting all the costs (namely, business, depreciation, interest) from a company’s revenues is called net income before tax

**Net income after tax**:

In business, what remains after subtracting all the costs (namely, business, depreciation, interest, and taxes) from a company’s revenues is called net income.Net income is sometimes called the line. Also calledearnings or net profit.

**Total Asset:**

The sum of current and long-term assets owned by a company or other entity**.**

**Total Current Liabilities:**

A balance sheet item which equals the sum of all money owed by a company and due within one year. Also calledpayables or current debt.

**Total Long Term Liabilities:**

A category of debt son a company’s balance sheet that do not need to be repaid during the upcoming twelvemonths, but that instead need to be repaid in a year or more.

**Earning per share:**

Total earnings divided by the number of shares outstanding. Companies often use a weighted average of shares outstanding over the reporting term. EPS can be calculated for the previous year (“trailing EPS”), for the current year (“current EPS”), or for the coming year (“forward EPS”).

**Return on Equity:**

A measure of how well a company used reinvested earnings to generate additional earnings, equal to a fiscal year’s tax income(after preferred stock dividends but before common stock dividends) divided by book value, expressed as a percentage. It is used as a general indication of the company’s efficiency.

We have collected information regarding these points for both companies of last 5 years. We will show the comparison in two ways –

· Comparison of two companies similar type data of one year

· Comparison of a company’s 5 years performance in a single sector

**1.5 Statistical application on the report**

The statistical applications on the report are given below :

- Mean
- Meadian
- Mode
- Standars Deviation
- Variance
- Coefficient of Variance
- Skewness
- Bar diagram
- Pie Chart

**2.0 Objectives of the Report**

*?Broad objectives:*

Every report has an objective. The objective of the report is to familiarize students with the real business situation, to compare them with the statistical theories & at the last stage make a report on assigned task.

*?Specific objectives:*

There are some specific objectives of this process. Those are :

· To identify the mean of the areas of the report.

· To identify the median of the areas of the report.

· To identify mode of the areas of the report.

· To identify the Standard Deviation of the areas of the report.

· To identify the skewness of areas of the report.

· To identify the variance of the areas of the report.

· To identify the co-variance of the areas of the report.

· To draw the bar diagram on the basis of data set.

· To draw the line graph on the basis of the data set.

· Find out the regression analysis.

· Find out the correlation analysis.

**3.0 Methodology**

Source of information: Our research will be comprised of data from primary and secondary sources.

**?Primary Sources:**

Primary source of data will be collected from the interview and study. We conducted interview with our respective company managres of the selected companies.

**?Secondary Sources:**

Secondary of data are existed in various annual reports of year 2005 -2009 and the same along with journal articles from the newspaper and internet.

**4.0 Limitation of the study**

The present study was not out of limitations. Some constraints are appended bellow-

- Lack of adequate primary and secondary information.
- Up-to – date information were not available
- Inadequate access to information, which has hampered the scope of analysis required for the study. Due to time limitations, many of the aspects could not be discussed in the present report.
- Every organization has their own secrecy that was not revealed to others. While collecting data i.e. interviewing the employees, they did not disclose much information the sake of the confidentiality of the organization.
- We have not any previous experience of writing this type of report based on raw data of any company.

**5.0 COMPANY OVERVIEW IN BRIEF**

**5.1. Square textile ltd.**

**5.1.1 ABOUT COMPANY:**

Square Textiles Ltd. started its journey by establishing the first unit in 1997. One year later the second unit was established. Square Textile is a subsidiary company of Square Group .The Company was incorporated as a public limited company in the year of 1994. The operation was started in 1997.It was enlisted in Dhaka Stock Exchange & Chittagong Stock Exchange in 2002. Within a very short time of span the company achieved some significance success. Square Textile receives Oeko-Tex standard 100 and ISO-9002 certificates in the year 2000. Authorized capital of the company is tk. 1000 million. It’s paid- up capital is tk. 251.90 million. 1,223 employees are working in this organization. The business lines of Square Textiles Limited are manufacturing and marketing of yarn. The factory is located in Saradaganj, Kashimpur, Gazipur, Bangladesh. Its office is located at Uttara in Dhaka

**5.1.2 Mission:**

The mission of square textile is to maximize of production of quality products and services strictly on ethical and moral standards at minimum costs to the society ensuring optimum benefits to the consumers, the shareholder and the stakeholders.

**5.1.3 Vision:**

The conception of business germinated from its vision which sees it as a means to the well being of the investors, stakeholders, employees and members of the society at large by creating new wealth in the form of goods and services that go to satisfy the wants of all of them without damaging the socio-ecological-economic balance of the mother earth and the process of human civilization leading to peaceful co- existence of all the living being.

**5.1.4 Objectives**:

· To strive hard to optimize profit through conduction of transparent business operation within the legal and social framework with malice to none and justice for all in respective of genre disparity, caste, creed, or region.

· To create more jobs with minimum investment.

· To increase productivity.

· To be competitive in the internal as well as external markets.

· To maximize export earning with minimum imported in puts.

· To reduce income gap between top and bottom categories if employees.

· To promote corporate social responsibility among all employees.

**5.2. Monno fabric limited**

**5.2.1 About company:**

*Monno Ceramic Industries began producing porcelain tableware for the Bangladesh home market in 1985, and secured its first export order the following year. Monno soon earned an enviable reputation for both quality and value. The subsequent introduction of bone china to its range of quality dinnerware has only served to strengthen that reputation. As the original exporter of porcelain dinnerware ‘Made in Bangladesh’ Monno is proud to contribute to the growth of the Bangladesh economy. In a developing country the kudos accorded to exports and the valuable foreign exchange derived is significant. Today in Bangladesh Monno is a household name and regarded as one of the country’s premier companies. *

*Bangladesh is still a relatively young country. When after independence British India was partitioned in 1947, West Pakistan and East Pakistan were created. Subsequently East Pakistan proclaimed independence in 1971 and Bangladesh (meaning Bengali homeland) came into being. As a developing country Bangladesh is accorded preferential tariffs by the European Union which means zero import duty on Monno tableware.*

*Monno offers products in Porcelain, New Bone China, Ivory China, and real Bone China. In fact they source the materials in their bone china body and glaze from Stoke on Trent, to which is added pure water filtered from their own wells. So Monno likes to think of it as ‘English’ Bone China. Customers include many well known prestigious department stores, speciality and chain stores around the world for whom they manufacture own label products. Some customers have been with Monno for as long as 20 consecutive years and Monno is proud to enjoy a close relationship with them. They work with customers to develop their own shapes or decorations, or can offer designs from their extensive stable. Their talented teams of artists and designers work closely with the experienced technicians of an own in-house decal print unit. That combination of man and machine helps achieve striking results. *

*Monno’s Porcelain & Bone China factories are perhaps unique in being able to offer under one roof the flexibility and versatility of many manufacturing methods as best suit the size or nature of the product. Monno has invested in modern machinery and can boast high pressure casting, ISO Static Pressing, auto cup lines, auto dip glazing, spray drying, and an open firing system. That technology helps them in their never ending pursuit of excellence. Manufacturing capacity is in the order of 2 Million pieces per month. *

*Monno Products are safe! Tests carried out by CERAM show their products fall well below the thresholds for lead and cadmium release in tableware or cookware coming into contact with foodstuffs as specified under current European regulations. They also meet Australasian and US Federal requirements as well as those specified by California’s very tough ‘Proposition 65’. *

*The Monno Group of companies includes, significantly, Monno Fabrics Ltd. and Monno Attire Ltd, as well as printing and packaging companies mutually supporting the activities of the Group. Monno is not therefore dependent on outside suppliers for labels or packaging, which helps to ensure orders are available on time. *

*Monno provides employment to some 5,000 skilled and unskilled local artisans, crafts men and women, who are encouraged to develop their full creative potential. Training is highly regarded, especially when working with some of the very best advanced machinery selected from manufacturers worldwide. That technology helps to provide Monno with a competitive edge in the market place. *

*Monno is a strong supporter of the environment, using for example only natural non toxic materials in its porcelain, and only recycled pulp in its packaging; disposing of waste factory product in accordance with Federal and European standards. Monno does not employ children or discriminate between gender, and has an equal opportunity policy. Monno also cares for the community, providing welfare, vocational training, basic education for those less well off, together with a home for underprivileged children. Those graduating from these programmers are helped to find jobs according to their individual abilities. Monno’s own ethical and social environmental policy is in accord with that of their customers and has satisfied the requirements of all factory and ethical audits independently carried out on their behalf. *

*At the time of writing the Monno Group is currently building a hospital as will further benefit its employees and residents in local communities.*

**5.2.2 Mission:**

The mission of monno fabric limited is to provide world class quality products to our valued customers, strictly maintain ethical standard in business operation.

**5.2.3 Visions:**

They see business as a means to the well-being of the shareholders and all other stakeholders , society as well as the national interest as a whole.

**5.2.4 Objectives:**

Their objectives are to conduct transparent business operation within the legal and social framework with aims to attain the mission with a quantitative/qualitative target in business operation.

**5.2.5 Corporate focus: **

Their mission, vision and objectives are to emphasize on the continuous development in making value addition to their products for producing the higher end products, to keep well prepared for competitive world market.

**6.0 Return on Equity**

**2005:**

Monno Fabrics ltd: 6%

Square Textiles ltd: 17.85%

**2006: **

Monno Fabrics ltd: 6%

Square Textiles ltd: 21.24%

**2007: **

Monno Fabrics ltd: 6%

Square Textiles ltd: 18.95%

**2008: **

Monno Fabrics ltd: 4%

Square Textiles ltd: 9.49%

**2009: **

Monno Fabrics ltd: 20%

Square Textiles ltd: 8.57%

**Monno Fabrics ltd:**

2005 | 2006 | 2007 | 2008 | 2009 |

6% | 6% | 6% | 4% | 20% |

** 1. Mean:** The mean of return on investment capital for 5 years:

**= 8%**

** 2. Median:** The median of return on investment capital for 5years:

** 4%, 6%, 6%, 6%, 20%**

?

Median

** 3.Mode:** The value of 6% is the Mode.

** 4. Sample Variance:** The sample variance of return on investment capital for five years:

** s² =**

** =0.00428**

** 5. Standard Deviation:** The standard Deviation of return on investment capital for five years:

**s= **

** = 0.065422**

** 6. Co-Variance:** The co- variance of net profit for five years:

**CV **

**= 1.0903667**

** 7. Skewness :** The skewness of net profit for five years :

** sk = **

= **2.134348**

Here the mean is greater than median. So, the normal distribution of the data set is positively skewed.

**Square Textiles ltd:**

2005 | 2006 | 2007 | 2008 | 2009 |

17.85% | 21.24% | 18.59% | 9.49% | 8.57% |

** 1. Mean**: The mean of return on investment capital for 5 years:

** = 15.15%**

** 2. Median:** The median of return on investment capital for 5years:

** 8.57%, 9.49%, 17.85%, 18.59%, 21.24%**

?

Median

** 3.Mode:** There is no Mode.

** 4. Sample Variance:** The sample variance of return on investment capital for five years:

** s² =**

** =0.003289**

** 5. Standard Deviation:** The standard Deviation of return on investment capital for five years:

**s= **

** = 0.057346**

** 6. Co-Variance:** The co- variance of net profit for five years:

**CV **

**= o.378521**

** 7. Skewness:** The skewness of net profit for five years :

** sk = **

= **-0.39585**

Here the mean is smaller than median. So, the normal distribution of the data set is negatively skewed.

**7.0 Net Income before Tax**

**Year 2005:**

Name of the Company | Amount |

Square | 397812202 |

Monno | 71496 |

**Year 2006:**

Name of the Company | Amount |

Square | 403965035 |

Monno | 70009 |

**Year 2007:**

Name of the Company | Amount |

Square | 411123186 |

Monno | 76610 |

**Year 2008:**

Name of the Company | Amount |

Square | 277581733 |

Monno | -44387 |

**Year 2009:**

Name of the Company | Amount |

Square | 311776874 |

Monno | -224734 |

**Square Textiles Limited**

**Net Income before Tax:**

Year |
Amount (tk) |

2005 | 397,812,202 |

2006 | 403,965,035 |

2007 | 411,123,186 |

2008 | 277,581,733 |

2009 | 311,776,874 |

*1. Mean*** :** The mean of net income before tax for 5 years:

** = 360,240,249**

** 2. Median :** The median of net income before tax for 5 years:

**= 397,812,202**

** 3.Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of net income before tax for five years:

** s² = **

**=37.61 **

** 5. Standard Deviation:** The standard Deviation net income before tax for five years:

**s= **

** =613,839,562**

** 6. Co-Variance :** The co- variance of net income before tax for five years:

**CV **

**= 17.01%**

** 7. Skewness :** The skewness of net income before tax for five years :

** sk =**

= **-1.79**

Here the median is greater than mean. So, the normal distribution of the data set is negatively skewed

**Monno Fabrics Limited**

**Net Income before Tax:**

Year |
Amount tk |

2005 | 71,496 |

2006 | 70,009 |

2007 | 76,610 |

2008 | -44,387 |

2009 | -224,734 |

*1. Mean*** :** The mean of net income before tax for 5 years:

** = 10,200**

** 2. Median :** The median of net income before tax for 5 years.

**= 70,009**

** 3.Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of net income before tax for five years:

** s² = **

**=17475, 061 **

** 5. Standard Deviation:** The standard Deviation net income before tax for five years:

**s= **

** = 132,193**

** 6. Co-Variance :** The co- variance of net income before tax for five years:

**CV **

**= 1296.0009%**

** 7. Skewness:** The skewness of net income before tax for five years :

** sk =**

= –**1.82**

Here the median is greater than mean. So, the normal distribution of the data set is negatively skewed

**8.0 Net Income after Tax**

**Year 2005:**

Name of the Company | Amount |

Square | 255494330 |

Monno | 71496 |

**Year 2006:**

Name of the Company | Amount |

Square | 348833453 |

Monno | 70009 |

**Year 2007**:

Name of the Company | Amount |

Square | 352447136 |

Monno | 62143 |

**Year 2008:**

Name of the Company | Amount |

Square | 23652908 |

Monno | -44487 |

**Year 2009:**

Name of the Company | Amount |

Square | 260634002 |

Monno | -224834 |

**Square Textiles Limited**

**Net Income after Tax:**

Year |
Amount |

2005 | 255494330 |

2006 | 348833453 |

2007 | 352447136 |

2008 | 236529908 |

2009 | 260634002 |

** 1. Mean**: The mean of net income after tax for 5 years:

=**29.07**

** 2. Median:** The median of net income after tax for 5years.

**= 26.06**

** 3. Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of net income after tax for five years:

**s² =**

=**30.66**

** 5. Standard Deviation:** The standard Deviation of net income after tax for five years:

**s= **

** = 5.54**

** 6. Co-Variance:** The co- variance of net income after tax for five years:

**CV **

**=19.05%**

** 7. Skewness:** The skewness of net income after tax for five years:

** sk =**

=**1.633**

Here the mean is greater than median. So, the normal distribution of the data set is positively skewed

**Monno Fabrics Limited**

**Net Income after Tax:**

Year |
Amount |

2005 | 71496 |

2006 | 70009 |

2007 | 76610 |

2008 | -44387 |

2009 | -224734 |

** 1. Mean**: The mean of net income after tax for 5 years.

**= -10.20 **

** 2. Median:** The median of net income after tax for 5years.

**= 70.09**

** 3. Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of net income after tax for five years:

** s² =**

=** 17475.06**

** 5. Standard Deviation: ** The standard Deviation of net income after tax for five years:

s=

= **132.193**

*6. Co-Variance :* The co- variance of net income after tax for five years:

CV

= **1296.0009%**

*7. Skewness :* The skewness of net income after tax for five years :

sk =

= **-1.82**

Here the median is greater than mean. So, the normal distribution of the data set is negatively skewed

**9.0 Current Liability**

2005:

Monno: 998,487,398

Square: 989,212,000

2006:

Monno: 1,001,018,456

Square: 1,269,821,000

**2007:**

Monno: 1,224,412,403

Square: 1,558,932,515

2008:

Monno: 1,501,365,569

Square: 2,722,233,092

2009:

Monno: 1,615,370,010

Square: 2,999,102,012

**Monno fabrics ltd:**

2005 | 2006 | 2007 | 2008 | 2009 |

998,487,398 | 1,001,018,456 | 1,224,412,403 | 1,501,365,569 | 1,615,370,010 |

- Mean: the mean of current liability for 5 years

= **126.814**

- Median: the median of current liability for 5 years

998,487,398 ; 1,001,018,456; **1,224,412,403**; 1,501,365,569; 1,615,370,010

Median

- Mode: there is no mode
- Sample variance: the sample variance of current liability for 5 years

**s² =**

** = 802.34**

- Standard deviation: the standard deviation of current liabilities for 5 years

S= ?**s²**

** = 28.339**

- Co- variance: the co-variance of current liability for 5 years

CV

=** 22.33%**

- Skewness: the skewness of current liability for 5 years

**sk =**

**= 0.47**

Here the mean is greater than the median, so the normal distribution of the data set is positively skewed.

**Square textiles ltd.**

2005 | 2006 | 2007 | 2008 | 2009 |

989,212,000 | 1,269,821,000 | 1,558,932,515 | 2,722,233,092 | 2,999,102,012 |

- Mean: the mean of current liability for 5 years:

**= 190.784**

- Median: the median of current liability for 5 years:

989,212,000 1,269,821,000 **1,558,932,515** 2,722,233,092 2,999,102,012

Median

- Mode: there is no mode
- Sample variance: the sample variance of current liabilities for 5 years

**s² =**

** =8066.96**

- Standard deviation: the standard deviation of current liability for 5 years:

S= ?**s²**

**= 89.81 **

- Co- variance: the co- variance of current liability for 5 years:

CV

**=47.07%**

- The skewness of current liability for 5 years:

**sk =**

** =1.17 **

Here the mean is greater than the median, so the normal distribution of the data set is positively skewed.

**10.0 Total Asset**

2005:

Monno: 3,001,210,121

Square: 2,585,177,000

2006:

Monno: 3,170,805,901

Square: 3,120,686,000

2007:

Monno: 3,432,827,872

Square: 3,659,375,000

2008:

Monno: 3,581,786,270

Square: 5,807,897,000

2009:

Monno: 3,477,279,519

Square: 5,508,282,000

**Monno fabrics ltd:**

2005 | 2006 | 2007 | 2008 | 2009 |

3,001,210,121 | 3,170,805,901 | 3,432,827,872 | 3,581,786,270 | 3,477,279,519 |

- Mean: the mean of asset for 5 years:

**= 333.278**

- Median: the median of asset for 5 years:

3,001,210,121 3,170,805,901 **3,432,827,872** 3,477,279,519 3,581,786,270

Median

- Mode: there is no mode

- Sample variance: the sample variance of asset for 5 years:

**s² =**

**=572.71**

- Standard deviation: the standard deviation of asset for 5 years:

S= ?**s² **

**= 23.93**

- Co- variance: the co-variance of asset for 5 years;

CV

** =7.18%**

- Skewness: the skewness of asset for 5 years:

**sk =**

**= -1.25**

Here the median is greater than the mean, so the normal distribution of the data set is negatively skewed.

**Square textiles ltd:**

2005 | 2006 | 2007 | 2008 | 2009 |

2,585,177,000 | 3,120,686,000 | 3,659,375,000 | 5,807,897,000 | 5,508,282,000 |

1. Mean: the mean of asset for 5 years:

**=413.58**

2. Median: the median of asset for 5 years:

2,585,177,000 3,120,686,000 **3,659,375,000** 5,508,282,000 5,807,897,000

Median

3. Mode: there is no mode

4. Sample variance: the sample variance of asset for 5 years:

**s² =**

**= 20850.02**

5. Standard deviation: the standard deviation of asset for 5 years:

S= ?**s² **

**=144.39**

6. Co- variance: the co-variance of asset for 5 years:

CV

**=34.9%**

7. Skewness: the skewness of asset for 5 years:

**sk =**

**=0.99**

Here mean is greater than median. So normal distribution of data set is positively skewed.

**11.0 Long Term Liability**

**2005:**

Square textiles Ltd. | 876,999,876 |

Monno fabrics Ltd. | 612,675,456 |

**2006:**

Square textiles Ltd. | 997,769,769 |

Monno fabrics Ltd. | 638,412,765 |

**2007**

Square textiles Ltd. | 10,04,873,256 |

Monno fabrics Ltd. | 697,928,666 |

**2008**

Square textiles Ltd. | 1247,896,052 | |

Monno fabrics Ltd. | 671,920,512 |

**2009: **

Square textiles Ltd. | 1401,521,362 | |

Monno fabrics Ltd. | 678,243,643 |

**Square textiles Ltd.**

2005 | 2006 | 2007 | 2008 | 2009 |

876,999,876 | 997,769,769 | 1004,873,256 | 1247,896,052 | 1401,521,362 |

** 1. Mean**: The mean of long term liability for 5 years.

** = 110.5**

** 2. Median:** The median of long term liability for 5years.

**= 100.49**

** 3. Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of long term liability for five years:

** s² =**

** =455.21**

** 5. Standard Deviation:** The standard Deviation of long term liability for five years:

**s= **

** = 21.33**

** 6. Co-Variance :** The co- variance of long term liability for five years:

**CV **

**= 19.3%**

** 7. Skewness :** The skewness of long term liability for five years :

** sk =**

**= 1.41**

Here the mean is greater than median. So, the normal distribution of the data set is positively skewed

**Monno fabrics ltd.**

2005 | 2006 | 2007 | 2008 | 2009 |

612,675,456 | 638,412,765 | 697,928,666 | 671,920,512 | 678,243,643 |

** 1. Mean**: The mean of long term liability for 5 years.

** = 65.92**

** 2. Median :** The median of long term liability for 5years.

**671,920,512**

** 3.Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of long term liability for five years:

** s² =**

** =11.49**

** 5. Standard Deviation:** The standard Deviation of long term liability+ for five years:

**s= **

** = 3.39**

** 6. Co-Variance :** The co- variance of long term liability for five years:

**CV **

**= 5.14%**

** 7. Skewness :** The skewness of long term liability for five years :

** sk =**

**=1.12 **

Here the median is greater than mean. So, the normal distribution of the data set is negatively skewed.

**12.0 Earning per share** **:**

2005:

Monno Fabrics ltd: 6,220 tk

Square Textiles ltd: 6,480 tk

2006:

Monno Fabrics ltd: 6,090 tk

Square Textiles ltd: 8,850 tk

2007:

Monno Fabrics ltd: 5,400 tk

Square Textiles ltd: 8,940 tk

2008:

Monno Fabrics ltd: (3,870) tk

Square Textiles ltd: 4,710 tk

2009:

Monno Fabrics ltd: (19550) tk

Square Textiles ltd: 7,980 tk

Monno Fabrics ltd:

2005 | 2006 | 2007 | 2008 | 2009 |

6,220 tk | 6,090 tk | 5,400 tk | (3,870) tk | (19550) yk |

The scatter diagram of EPS of 5 years is given below:

** 1. Mean**: The mean of the EPS for five years:

** = (1,142) tk**

** 2. Median:** The median of the EPS for five years:

(19550) , (3870) , **5400,** 6090, 6220

?

** Median**

** 3.Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of net profit for five years:

** s²=**

= 123,898,770

** 5. Standard Deviation:** The standard Deviation of net profit for five years:

** s= **

** = 11130.982**

** 6. Co-Variance:** The co- variance of net profit for five years:

**CV **

**= (9.7469)**

** 7. Skewness:** The skewneess of net profit for five years:

**sk= **

** = (1.571265)**

Here the mean is smaller than median. So, the normal distribution of the data set is negatively skewed.

Square Textiles ltd:

2005 | 2006 | 2007 | 2008 | 2009 |

6,480 tk | 8,850 tk | 8,940 tk | 4,710 tk | 7,980 tk |

The scatter diagram of EPS of 5 years is given below:

** 1. Mean**: The mean of the EPS for five years:

** = 7,392 tk**

** 2. Median:** The median of the EPS for five years:

4,710 , 6,480 , **7,980 **, 8,850 , 8,940

?

** Median**

** 3.Mode:** There is no mode.

** 4. Sample Variance:** The sample variance of net profit for five years:

** s²=**

= 3,223,170

** 5. Standard Deviation:** The standard Deviation of net profit for five years:

** s= **

** = 1795.319**

** 6. Co-Variance :** The co- variance of net profit for five years:

**CV **

**= 0.2428**

** 7. Skewness :** The skewneess of net profit for five years:

**sk= **

** = (0.93883)**

Here the mean is smaller than median. So, the normal distribution of the data set is negatively skewed.

**13. Regression & Correlation analysis:**

**13.1 Regression:**

The concept of regression might sound strange because the term is normally associated with movement backward, whereas in the world of statistics, regression is often used to predict the future. Simply put, regression is a statistical technique that finds a mathematical expression that best describes a set of data.

Often businesses try to predict the future using sales and percent-of-sales projections based on history. A simple percent-of-sales technique identifies assets and liabilities that vary along with sales, determines the proportion of each, and assigns them percentages. Although using percent-of-sales forecasting is often sufficient for slow or steady short-term growth, the technique loses accuracy as growth accelerates.

Regression analysis uses more sophisticated equations to analyze larger sets of data and translates them into coordinates on a line or curve. In the not-so-distant past, regression analysis was not widely used because of the large volume of calculations involved. Since spreadsheet applications, such as Excel, began offering built-in regression functions, the use of regression analysis has become more widespread.

The equation *y = mx + b* algebraically describes a straight line for a set of data with one independent variable where *x* is the independent variable, *y* is the dependent variable, *m* represents the slope of the line, and *b* represents the y-intercept. If a line represents a number of independent variables in a multiple regression analysis to an expected result, the equation of the regression line takes the form *y=m*_{1}*x*_{1}*+m*_{2}*x*_{2}*+…+m*_{n}*x*_{n}*+b* in which *y* is the dependent variable, *x*_{1} through *x*_{n} are *n* independent variables, *m*_{1} through *m*_{n} are the coefficients of each independent variable, and *b*