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The entropy excess of 163 Dy compared to 162 Dy as a function of nuclear temperature have been investigated using the mean value Bardeen–Cooper–Schrieffer (BCS) method based on application of the isothermal probability distribution function to take into account the statistical fluctuations. Then, the spin cut-off excess ratio (moment of inertia excess ratio) introduced by Razavi [Phys. Rev. C88 (2013) 014316] for proton and neutron system have been obtained and are compared with their corresponding data on the BCS model. The results show that the overall agreement between the BCS model and mean value BCS method is satisfactory and the mean value BCS model reduces fluctuations and washes out singularities. However, the expected constant value in the entropy excess is not reproduced by the mean value BCS method.