The X factor has nothing to do with how the damage is applied to your forces, only with the amount of damage, although there were either other forces causing damage or that was more than one combat cycle in order to eliminate one of your units, unless they were already damaged before the battle.
There isn't really a good explanation of damage distribution that I have found here on this forum, but here is a link to one on the S1914 forum and it should work similarly for infantry class units here:
https://forum.supremacy1914.com/showthread.php?359595-On-the-Calculation-Use-of-the-Queue-Damage-Distribution-Theory&p=1847877&viewfull=1#post1847877
Alexiel Lucien wrote:
Suppose that you have say five infantry units and suppose that the HP of each unit is 100 for pedagogical purposes.Example:
100, 100, 100, 100, 100 (HP)
Five units total
Cumulative HP value (500)
Average = 500/5 = 100
Now introduce e.g. 120 damage.
Since the damage exceeds the HP of 1 inf. it will destroy the first unit in line and then distribute the rest of the damage to the next unit, i.e. 20 damage distributed to the next inf. unit in the stack.
So we end up with this:
100, 100, 100, 80, X (HP)
X denotes a destroyed inf. unit in the stack.
We do however know that one inf. unit cannot have a different value in our stacksince the dilution theory says that no unit in a stack can have a different value compared to another unit (provided they are not mechanical) of the same unit type in the same stack, therefore this means that the excess damage must be distributed evenly across all of the units in the stack.
So this means that we would end up with:
(Excess damage / number of surviving inf. units), or 20/4 = 5
100 - 5 = 95 HP
Cumulative HP value: 95 * 4 = 380
380/4 = 95
95, 95, 95, 95, X (HP)
As concluded every inf. unit will now have 95 HP or 95% condition.
* Note: The queue damage distribution theory has been confirmed by the company representatives, but it does not explain all there is to know about damage distribution and as such more research will have to be done in order to explain how damage distribution works if there are more than one unit type involved. Imagine a scenario in which you have e.g. 50 infantry and 50 cavalry. How will damage be allocated between these two unit types? Will it be 50/50? These are the questions that remain to be answered. Stay tuned for more information on how damage distribution work within Supremacy 1914.
** Note: Queue Damage Distribution Theory is only applicable on organic units. It is not applicable on mechanical units. Special thank you goes to Jkiller2911 for bringing this to my attention.