Damage Formula =
Physical Damage = (Player S-ATK - Enemy S-DEF) * Hitzone
Elemental Damage = Weapon Attack Power * Element * Enemy Element Hitzone
(Physical Damage + Elemental Damage) / 5 * 1.05 * Multipliers
Example build
I added the missing 10 S-ATK from mag for the math
Assuming all things equal in the multiplier section barring weapon potential, Limit Break active (so all S-ATK boosts pertaining to LB are active), 90 S-ATK affixes, Shifta Drink active, 315 for enemy S-DEF, and 1.0 for both hitzones,
S-ATK: 1941
Ares: (3387 - 315) * 1 = 3072
1446 * 0.6 * 1 = 867
(3072 + 867) / 5 * 1.05 * 1.1 = 909
Ideal: (3279 - 315) * 1 = 2964
1338 * 0.6 * 1 = 802
(2964 + 802) / 5 * 1.05 * 1.18 = 933
About a 2.6% advantage.
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