Pet-food energy is calculated as Metabolisable Energy (ME) via the modified Atwater method
The text below is reproduced verbatim from the first-hand source (FEDIAF Nutritional Guidelines 2025).
> Digestible energy and metabolisable energy (ME) are > more accurate way of expressing the energy density > ME reflects better the energy that is utilised by > modified Atwater method in dry pet foods > European Standard EN 16967
Source: pdf-raw/fediaf-historical/fediaf_nutritional_guidelines_2025.txt (first-hand official guidelines, whitespace-normalised for C1 matching).
Claims (verified C1 substrings of source_file)
Digestible energy and metabolisable energy (ME) aremore accurate way of expressing the energy densityME reflects better the energy that is utilised bymodified Atwater method in dry pet foodsEuropean Standard EN 16967
Analysis (not a C1 claim)
Because pets use a species-specific modified Atwater estimation and an ME energy basis (rather than the human general Atwater factors), pet-food energy values are calculated on a different system from human-food calories. This is the documentary basis for the answer to "are pet-food calories the same as human calories?" — they are not computed on the same basis.