Example

Lets assume we're using the following equipment at level 150:

Weapon: Arcane Cutlass of Combustion

Armor: Pyromancer's Robe

Shield: Celtic Wheel

Misc: Warlic's Oblivion Sphere

Pet: Poelala

Guest: Poelala

Spell: Destruction Burst

With the following stats:

INT: 250

DEX: 250

LUK: 250

Arcane Cutlass of Combustion gives us an additive boost of +28.125% spell damage on Fire spells

Pyromancer's Robes gives us a multiplier of *1.72 for Fire spell damage or *2.22 multiplier when using Imbue Lore

Celtic Wheel gives us 50 INT as stat damage for spells

Warlic's Oblivion Sphere gives us 50 INT and 50 LUK as stat damage for spells

Poelala Pet gives us an additive boost of +10.498% spell damage with 350 INT

Poelala Guest gives us an additive boost of +15.748% spell damage with 350 INT

Destruction Burst spell has a base of 179 and a random of 358 as well as an HP cost for an additive boost of +50% spell damage

Spell Raw Power

First, lets calculate Normal Spell Power:

Average Normal Spell Base = (Spell Base) + (Spell Random) / 2 + (Spell Stat Damage) * (Spell Stat%) / 2 

Therefore:

Average Normal Spell Base = 179 + 358 / 2 + (350 / 4 [INT] + 300 *3/80 [LUK]) * 11.1 / 2 = 906.0625

Accuracy

Now, lets calculate the spell's average hit rate.

For this, we'll assume an enemy with:

Magic: 54

DEX: 250

LUK: 225

Fire Resistance: 120%

Your accuracy is:

Attacker Value (spell) = Spell BTH + Stat BTH + Additive BTH Modifiers (if any)

Therefore:

Attacker Value (spell) = 38 + 350*3/40 [INT] + 250*3/40 [DEX] + 300/40 [LUK] = 90.5

And for the monster:

Defender Value = Blocking Defense + DEX/8 + LUK/40

Therefore:

Defender Value = 54 + 250/8 + 225/40 = 90.875

Finally, your accuracy is:

Chance to Hit = (100 + Attacker Value - Defender Value) / 100

Therefore:

Chance to Hit = (100 + 90.5 - 90.875) / 100 = 0.99625

Additive and Multipliers

Now, we have to add our damage modifiers:

For the additive multiplier, the formula is as follows:

Additive Multiplier = 1 + Total Additive Damage

In this case, when adding all additive sources:

Additive Multiplier = 1 + 0.5 [Spell HP Cost] + 0.28125 [Fire Cutlass] + 0.10498 [Poelala Pet] + 0.15748 [Poelala Guest] = 2.04371

And for the multiplicative multiplier, the formula is:

Multiplicative Multiplier = Product of All Multiplicative Damage

And therefore, we get:

Multiplicative Multiplier = 1.72 [Pyromancer's Robe] or 2.22 [Pyromancer's Robe Imbue Lored]

So to calculate our damage, well use:

Spell Average Damage = (Average Spell Base) * (Hit Rate) * (Additive Multiplier) * (Multiplicative Multiplier) * (Resistance)

And gives us:

Spell Average Damage = 906.0625 * 0.99625 * 2.04371 * 1.72 * 1.2 = 3807.636257 

OR:

Spell Average Damage = 906.0625 * 0.99625 * 2.04371 * 2.22 * 1.2 = 4914.507262 [Imbue Lored]


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