Its made up of bullet size in fractions of an inch, the weiths of the bullet in grains and the velocity of the bullet. The theory wont kill a thing unless you roll it up and swat a fly with it. It is and has been for many years, a way to compare one caliber or bullet size to another. No more or less tham comparing fps or lbs or m. e.
John Taylor, an african big game hunter made this formula up, Not Einstein, not Isacc Newton, John taylor... and he is who...... a nobody. This is his theory, its got nothing to do with physics whatsoever, FPS is actual physics, Energy is actual physics , TKO is nothing, just a theory made up by a nobody. Big Big difference.