This is nonsense to me; it's enough to know that 1 attack increases damage by 5%, and 1 defense reduces it by 2.5%. Why make it so complicated?
Справочник по НоММ-4 http://handbookhmm.ru/pamyatka-dlya-heroes-iv.html
Памятка по НоММ-3 http://handbookhmm.ru/pamyatka-dlya-homm-iii.html
и HotA http://handbookhmm.ru/vyishla-obnovlennaya-pamyatka-dlya-homm-iii-hota.html