The Break Gauge has a maximum of 200 points, contrary to the 300 points of life set on normal.
Every hit, with the exception of attacks that cause Fatal Stun, has about 33% of the damage equal to the amount of gauge gained. Each hit has a static value at base 100% revision, so the number is not formulaic from the damage but just being hard set to 'around 1/3rd' of the damage. Revision that affects damage also affects the gauge gained amount.
This is why 'on average' you'll gain about 1 bar of meter after winning a round, because theoretically you've done 300 points of life damage which is around 100 points of gauge.
Having an attack guarded, you'll get half of the break gauge you'd gain if you had landed the hit. Like life points, any fractional amount is rounded down to the nearest whole number. So, if you normally would gain 3 gauge on hit, you'll gain 1 gauge on guard (1.5 rounded down to 1).
Whenever your opponent gains gauge, you'll get 50% of their amount added to your gauge.
For example, Bass' 8P does 28 damage and 10 gauge on normal hit, his opponent will gain 5 gauge for being hit.
If he lands it on Hi-counter hit he'll gain 16 gauge, and his opponent will gain 8 gauge.
If it's blocked he'll gain 5 gauge, and his opponent will gain 2 gauge.
Side Attack (SA), sometimes also called Side Step Attack (SSA), is an attack that is evasive from any strike that has the property of Not Tracking. The Side Attack will be completely invulnerable to a Not Tracking strike throughout its animation up to and including the attack frames. This happens regardless of a Not Tracking strike connecting physically with the Side Attack.
or
Performing 8S or 2S will perform the Empty Side Step. This movement has its first 15 frames of animation invulnerable to any Not Tracking strike's hit frames, followed by 10 frames of animation where the move is now vulnerable to any striking attack. Being standing thrown at any time during this animation will result in the throwing player receiving a 25% Counter Throw damage modifier.
or
Performing S after an Empty Side Step will use 50 points (25%) of the Break Gauge, but perform a middle height strike that will cause a knock-back hit to the opponent. Being standing thrown at any time before the first active hit frame will result in the throwing player receiving a 25% Counter Throw damage modifier.
