Hi Jo,
The issue of carbs confuses a
lot of people. You are not alone in that...
Phosphorous is always calculated on a dry matter (DM) basis for comparison.
But we compare carb content here on a 'percentage of calories' basis, not DM, as that is more useful when it comes to carbs.
To do a reasonable carb calculation we need to know the 'average' or 'typical' nutritional content of the food. However, US cat foods usually only show the 'guaranteed analysis' data, and that is just the minimum/maximum guaranteed values for protein, fat, moisture, etc, which isn't terribly helpful for doing a carb calculation with.
Sometimes the 'average' or 'typical' nutritional content will be shown on the manufacturer's website. This can have different names but will be something like 'typical analysis', or maybe 'analytical constituents', depending on what country we're in.
If it's not on the website then it may be necessary to contact the manufacturer and ask for the current data. Some manufacturers are very helpful, some aren't.
It does not matter if the typical/average data is given as dry matter (DM) or as 'as fed' (as it comes out of the tin/pouch). This is because water has no calories, and so doesn't affect the balance of the macronutrients - protein, fat, and carbohydrate.
If you can get the data then you use this super easy online calculator to do the calculation for you (just ignore the fact that it is called a 'guaranteed analysis converter', the calculation formula is fine):
https://balance.it/convert
If you can't get the typical/average values, and are stuck with 'guaranteed analysis' data, then you can do a calculation with that, but it will not be as accurate.
So, it's also useful to scan the ingredients list for carb sources, and then decide whether you think the food is worth taking a punt on.
Ultimately, 'the proof of the pudding is in the eating'. And what matters is how the food affects our own cat's blood glucose levels. If we can hometest blood glucose then we can often 'see' the effect of any food on our cat's BG.
Hoping this helps...
Eliz