General Game design Question: Assigning Point Values

I've been curious how you guys develop the point values of units in your games. Is there a formula that you've developed or is it a more subjective measure based on how units perform as you playtest them?

-DavicusPrime

We have a formula, but we balance every unit regarding how they perform on the battlefield.
Every skill has a cost, armor and fire power, movement and if the unit has a step of damage... Multiply, add and shazam ! I'll ask yann if the formula is too secret to be revealed...