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Let $k=m/2$. After offset subtraction, each summed image has mean $N$ analogue-to-digital units per detector pixel. For a constant detector conversion gain $g$ and independent Poisson distribution detected counts, $\mathrm{Var}(A)=\mathrm{Var}(B)=N/g$: summing $k$ independent frames adds both their means and variances. Here $N$ is the mean of the sum, not one frame.

Write $A=N+a$, $B=N+b$. At high counts, the delta method gives $A/B\simeq 1+a/N-b/N$. Independence therefore givesThus the formula is a high-signal gain estimation from flat-field ratios, not an exact identity for a ratio of random variables. A Poisson distribution denominator can even be zero at low counts. The exposures must be linear and unsaturated, offsets removed, and read noise negligible. Being close to saturation increases the signal but does not establish linearity; clipping or charge-induced correlations biases a variance estimate. A large ensemble of suitable detector pixels supplies the measured standard deviation. In normal photodetector terminology $g$ is collected Electrons per ADU, consistent with detected photons here only under the stated unit-yield convention; see the instrument gain definition.