- Units in Heroes 3

Attack Score
=IF(RC[-3]>R141C6;R141C7/(RC[-4]*(1+0.05*(RC[-3]-R141C6)));R141C7/(RC[-4]*(1-0.025*(R141C6-RC[-3]))))
Defense Score
=IF(R141C5>RC[-3];RC[-2]/(R141C4*(1+0.05*(R141C5-RC[-3])));RC[-2]/(R141C4*(1-0.025*(RC[-3]-R141C5))))
General Score
=RC[-1]/RC[-2]

:)

Well, if we describe it in algorithmic language, we can break it down into 3 steps.
1: Calculating the attack score (how many hits a unit needs to make to "kill" a reference unit)
If A>D
then Ascore=H/(D*(1+0.05*(A-D)))
otherwise Ascore=H/(D*(1-0.025*(D-A)))
2: Calculating the defense score (how many hits the reference unit needs to make to "kill" the unit being tested)
If Aref>D
then Dscore=H/(Dref*(1+0.05*(Aref-D)))
otherwise Dscore=H/(Dref*(1-0.025*(D-Aref)))
3: General score (The closer to 1 and the further from 2, the better, so 2 is directly proportional, and 1 is inversely proportional)
Gscore=Dscore/Ascore

Where
A - Attack skill of the unit
D - Defense skill of the unit
H - HP of the unit
D - Damage of the unit

Aref - Attack skill of the reference unit
Dref - Defense skill of the reference unit
Href - HP of the reference unit
Dref - Damage of the reference unit