I quote myself from another thread, to maybe shed some light on these calculations:
"It turns out that damage output by enemy squads (I havent checked yet if this applies to player' squads too) doesn't decrease at the same rate that squad number do. So, for example -and this is not theoretical, but my notes on an actual combat-, an enemy squad of 18 thieves had 107-145 damage. Numbers are good so far: 1 thief does 6-8 damage, so 6-8 damage x18 = 107-145. Cool. BUT WAIT. I kill 13 of those thieves, so now the squad is down to 5 thieves. That should amount to a damage of 30-48, because 6-8 x5 = 30-48. Well, guess what? Their display shows a damage value of 65-89. This happens consistently across several fights. Both with thieves and archers.
Now let's go try this out on Steilings, just for fun. I face an enemy steiling squad of 4 members, that's 53-139 damage, 13-35 x4 members, ok. I kill 3 of them, so that squad is down to 1 member. That 1 member has 26-70 damage."
