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Which one is more important, Defense or Physical Resistance? Many players may often have this doubt. Well, we can say that the higher Attack your enemy (both monster and player) has, the more important the PR is for you.
Formula: The HP You Lose=The Attack of Your Enemy–The Attack of Your Enemy*Your PR%–Your Defense
Example: The Attack of your enemy is 1000, your PR is 10 and your Defense is 100:
The HP You Lose= 1000- 1000*10%- 100= 800
So the effect of your PR actually depends on the Attack of your enemy—the higher damage your enemy can make, the more valuable the PR is for you. That's why we say sometimes the PR is far more effective than the Defense!