The formula factors in Athleticism, Ball Handling, Blocked Shots, Defense, Low Post, Passing, Perimeter, Rebounding, Speed, Free Throw Shooting, Defense IQ, Offense IQ, and Stamina. It takes the combined value for the team of each attribute (top ten core players) and then multiplies by a different factor for each attribute. It also factors in whether the team is coached by a human or SIM and if human coached how successful that coach has been.