General flow numbers of a turbocharger can relate to HP numbers, but in all honesty its more about the amount of power that specific turbo can support on "build x", rather than a dead on accurate number game. Different turbochargers do different things on different motors, it depends a lot on the specific build, supporting mods, and tune moreso than what the specific unit flows. For instance, you'll see different results with the same turbo on two different motor builds, i.e. A high comp vs low comp build/etc. More than anything, the turbo flow specs are there to tell you what you'll need fuel wise, cam wise, and build wise to be able to withstand the pressuresthe turbo is capable of creating. Its more a tool for tuning than a "you'll dyno at xxx with this turbo". Make sense?