Gain estimation from flat-field ratios

Let independent exposure sums $A,B$ have mean $N$ ADU at each detector pixel, with pure Poisson distribution noise and fixed gain $g$. The delta method gives $A/B\simeq 1+(A-N)/N-(B-N)/N$, so $\mathrm{Var}(A/B)\simeq 2/(gN)$ and $g\simeq 2/(N{E}^2)$. For nonuniform detector pixel means $N_i$, an unweighted spatial ratio variance is instead $(2/g)⟨1/N_i⟩$. This high-count approximation requires linear unsaturated data, bias subtraction and negligible read noise.

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.