Careful. The nuances are important. You're talking about "an APR point" and "point reductions"... and then "%age number".....
It is an APR point - the points earned divided by the points possible becomes the percentage - the NCAA the just change the percentage back to a number by multiplying by 1000.
The catch is this: let's imagine Martin finishes the semester in good academic standing and transfers to another D-I school. Everything there goes well and he's playing in a year.
As long as he transfers with a GPA above 2.3 (IIRC).
This year MN would get only 1 of 4 points they would have had he stayed. While 3 points will be "lost" from the numerator, 3 points will also be "forgiven" from the denominator.. so, a 1 of 1 for Martin instead of a 4 of 4 had he stayed. IF everything else was perfect... 12 other scholarship players that all got their 4 of 4... the 2014-15 APR would be calculated as 49 / 49 = 100%, thus 1000.
Points are calculated by semester. 2 in the first semester 2 in the 2nd semester. If at the end of the first semester Martin is in good academic standing and he returns to UofM he gets 2 for 2. If he transfers with a GPA under 2.3 (not positive of the actual GPA number but it is somewhere around that) he becomes a 1 for 2 for the first semester. If he transfers with a GPA above 2.3 he then becomes a 1 for 1 student athlete for the first semester and there is not point loss for the transfer.
However, if Minnesota didn't have a perfect score outside of Martin - let's use an example of 12 scholarship players to start, lose Martin (1 of 1).. and another player drops out of school in the first semester as a 0 of 2...
see above ...
Now, you've got a calc of 41 / 43 = 95.3% or 953. Had Martin stayed in the example above, APR would have been 44 / 46 = 97.8% or 978.