The null hypothesis is the belief that a population parameter is equal to a specific value. The null can be rejected via statistical inference. The alternative hypothesis a subsequent test result that result that leads the researcher to reject the null hypothesis in favor of the alternative hypothesis in the pre-specified level of confidence. The null and alternative hypotheses are mutual exclusive state. The level of significance is the probability of rejecting the null hypothesis in a statistical test when it is true. The lower limit of the confidence interval for Company 1 is 92733.6862 and for Company 2 is 83033.6918. The upper limit of the confidence interval for Company 1 is 450845.8733 and for Company 2 is 386712.0364. The test statistic of the hypothesis test, for Company 1 is 1013.53 and for Company 2 is 729.4190. The probability value of the hypothesis test for Company 1 is the P-Value is < 0.00001, the result is significant at p < 0.05 and Company 2 is the P-Value is < 0.00001, the result is significant at p < 0.05 for one-tailed and two-tailed.