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For stable positive detector pixel means $N_i$ and uniform detector conversion gain $g$, high-count independent Poisson distribution noise gives $\mathrm{Var}(A_i/B_i)\simeq 2/(g{N}_i)$. Thus substituting a global mean in the equal-signal formula yields $g_{\mathrm{naive}}=g/[⟨N_i⟩⟨1/N_i⟩]\le g$, by the Jensen inequality. Equality holds for uniform means. The flat-field correction pattern cancels from the ratio mean but not from the signal-dependent noise. Local signal bins, or a variance fit after normalization of differences by the square root of their local mean, avoid this leading bias.

Flat-field correction compensates stable multiplicative variations in photodetector response using calibrated illumination. Identically illuminated exposure ratios cancel the stable response in their mean, but their photon shot noise remains signal dependent.

A stable multiplicative sensitivity factor $s_i$ at detector pixel $i$ changes both means to $N_i=s_i{N}_0$. The noise-free ratio is still one, so flat-field correction is not required merely to remove that fixed pattern from the mean ratio. This is the principal advantage of using two matched flats rather than the variance of a single image.

However, the photon shot noise is not cancelled. At high counts the conditional ratio variance is $2/(g{N}_i)$. Pooling detector pixels gives $E^2\simeq (2/g)⟨1/N_i⟩$, where brackets denote a spatial average. If the formula uses $\overline{N}=⟨N_i⟩$, it returnsThe inequality follows from the Jensen inequality for $1/x$ on positive signals. For small fractional response variation, the relative bias is approximately minus its squared coefficient of variation. A locally nearly uniform region or a fit using detector pixel-dependent variances avoids this bias from mixing the harmonic mean with the arithmetic mean. Stable response cancellation also presumes the conversion gain itself is uniform; gain variations, offset errors or changing sensitivity do not obey that simple cancellation. The fixed response pattern cancels in the ratio mean; unequal shot-noise levels can still bias a globally pooled gain estimate.