Home City Cards Civ Min Age Shipment Cost[1] Value of Age Specific Shipment[2] VS Equivalent[3] Initial Unit VS[4] Final Unit VS[5] D VS[6] Breakeven Units / Armies Required[7] Resources Required Individual Units (China trains in armies) VS Required[8] Effect Unit Coin Cost Food Cost Wood Cost VS Cost Auto-upgrade Equivalent Cost[9] Upgrade VS Cost[10]
Coin Cost Food Cost Wood Cost Coin Food Wood
Evening Star Sioux 2 0 ---- 1,000 Coin 1,667 305 346 40.3 28 1,120 4,480 0 28 Axe Rider ---- ---- 8,553 Axe Riders transform into Rifle Riders[11] Arquebusiers 85 0 0 142 ---- ---- ---- ----
New Army[12] China 3 200 Food 1,000 Coin 1,965 741 850 109.8 14[13] 0 3,570 2,520 42 Chu Ko Nu 42 Qiang Pikemen 10,368 Transforms Old Han Army into Territorial Army
• Chu Ko Nus transform into Arquebusiers
• Qiang Pikemen transform into Changdao Swordsmen
Axe Rider 40 160 0 305 100 0 200 567
Sepoy Resistance India 4 0 ---- 1,000 Coin 1,667 200 184 -15.7 -107 0 -4,013 -1,070         -8,129 Villagers transform into Sepoys Changdao Swordsmen 0 95 0 142 ---- ---- ---- ----
Suvorov Reforms Russia 3 0 ---- 1,000 Coin 1,667 76 115 38.9 43 0 1,613 430 43 Strelet ---- ---- 3,267 Strelets transform into Musketeers Chu Ko Nu 0 85 0 127 100 0 50 267
Tercio Tactics Spain 3 0 ---- 1,000 Coin 1,667 140 155 15.6 107 0 4,280 4,280 107 Pikemen ---- ---- 14,948 Pikemen transform into Rodelero Crossbowmen 0 40 40 140 200 0 200 733
Tirailleurs France 3 0 ---- 1,000 Coin 1,667 140 183 43.3 22 0 880 880 22 Crossbowmen ---- ---- 3,073 Crossbowmen transform into Skirmishers[14] Musketeer (Russian) 19 56 0 115 200 0 200 733
Pikemen 0 40 40 140 200 0 200 733
Qiang Pikemen 0 0 60 120 100 0 50 267
Resources gathered per sec for calculating villager second costs Compare Against:[15] Coin Rifle Rider 100 120 0 346 ---- ---- ---- ----
Resource Resource Type Base Rate / Sec + % Rate Rate / Sec Include Auto-Upgrade?[16] Yes Rodelero 35 65 0 155 200 0 200 733
Sepoy 30 90 0 184 ---- ---- ---- ----
Coin Gather Rate Mining 0.60 0% 0.60 Skirmisher 65 50 0 183 200 0 200 733
Food Gather Rate Berries / Cherries 0.67 0% 0.67 Strelet 0 38 10 76
Wood Gather Rate Tree 0.50 0% 0.50 Villager (Indian) 0 0 100 200
   
Miscellaneous Notes:
1 The yellow input cells in the "Value of Age Specific Shipment" column can be used to change the value of the simulated age equivalent shipment (i.e. 700 wood in Colonial, 1,000 wood in Fortress, etc.).  If wait to send Evening Star in Fortress, the card average Age 3 shipment is worth more and the card becomes a worse deal (1,000 wood versus 700 wood).   Fishing - Whaling (canoes, etc.) Berries / Cherries Tree Yes Coin
Fishing - Whaling (fishing boat, warship) Farm Mango Grove No Food
Mining Fishing (canoes, etc.) Wood
2 The yellow input cell "Compare Against:" can be used to quickly change the "Value of Age Specific Shipment" to either a coin, food, or wood shipment.   Mining - Dutch Fishing (fishing boat, warship)
Plantation Hunting
3 The yellow input cells in the "Resource Type" column can be used to change the method the resource is collected (i.e. hunting, farming, fishing, etc.) for comparison purposes of the "Value of Age Specific Shipment" and "VS Cost" of each of the specified unit types.  The "+ % Rate" column can be used to simulate gathering rate technologies (i.e. the market).  Be sure to include the average amount of resource technology upgrades for the age being examined (usually 10% in Age 3).  This decreases the amount of units to breakeven since it makes average resource shipment worth less (can chop wood faster therefore a wood shipment is worth less).  [17] Rice Paddy Mill
Rice Paddy
4 The yellow input cell "Include Auto-Upgrade?" can be used to include the fact that the Colonial units transformed in Evening Star (Axe Rider to Rifle Rider) and Tiraileurs (Crossbow to Skirmisher) are not auto veteran.  To continue using these units in Fortress would require upgrading.  Sending this card removes that need and makes it more valuable.
5 The Excel grouping button located at the top of the sheet can be used to show or hide unit information.  
6 None of these technologies are cost effective from this point of view.  What is important is  the ability to change the counter system.  
7 Evening Star requires many villager seconds to breakeven.  However, it is useful because it changes the counter system (heavy infantry counters axe riders and rifle riders counter heavy infantry).  In other words, if you need to counter a unit immediately, or want a few rifle riders in Colonial (where there is no artillery and few heavy cavalry), it is a great card.
8 Suvorov Reforms is perhaps the best card of its class.  Not only is it easy to break even (strelets are cheap and easily massed), the counter system is changed.  Cavalry counters strelets, but musketeers counter cavalry.  
9 Tercio Tactics requires a ton of resources to breakeven and the counter system is not changed (pikemen and rodeleros both counter heavy cavalry). 
10 Tirailleurs is nice because the French can mass crossbowmen in Colonial while attacking (double barracks spam) and then convert to an expensive unit.  While the counter system is not changed, skirmishers are vastly superior.  Be sure to have at least the minimum number of crossbows spawned before sending this card.  
11 Using age-up wood and politicians does change the bonus by making it easier to meet the breakeven point, but does not necessarily change the value.  A unit that is cheaper is transformed into a more expensive unit regardless of where you got the resources.  
12 It is possible to type directly into the "VS Equivalent" column to be able to compare to any Age 3 shipment desirable opposed to just resource shipments.  

[1]
NOTE:
The direct cost of this shipment. 
[2]
NOTE:
The equivalent amount of resources a shipment in the transformation cards age (1,000 for Age 3, 700 for Age 2) is worth.  
[3]
NOTE:
The equivalent amount of villager seconds of an average shipment in the HC shipment's age available. 
[4]
NOTE:
The villager second amount of the unit (or in China's case, the army) being transformed. 
[5]
NOTE:
The villager second amount of the unit (or in China's case, the army) being transformed into. 
[6]
NOTE:
The amount of villager seconds saved on 1 unit being transformed. 
[7]
NOTE:
The amount of units  required to be spawned to breakeven.

This value is rounded up to the nearest integer.
[8]
NOTE:
The amount of villager seconds required to gather the resources to spawn enough units to breakeven
[9]
NOTE:
To Veteran, Elite, or Disciplined.  Units that auto upgrade in Fortress do not cost any resources. 
[10]
NOTE:
The villager second cost of upgrading the unit if researched from a military building.
[11]
NOTE:
The rifle riders are auto-veteran once age to Fortress. 
[12]
NOTE:
Old Han Army:  3 Chu Ko Nu + 3 Qiang Pike
Territorial Army:  3 Changdao + 3 Arquebusier
[13]
NOTE:
Requires this amount of Old Han Armies produced (3 Chu Ko Nu + 3 Qiang Pike each)
[14]
NOTE:
The skirmishers are auto-veteran. 
[15]
NOTE:
The number of units in the "Units Required" column will be equal to a resource shipment of this resource (Coin, Food, or Wood) and with a value described in the "Value of Age Specific Shipment" column.
[16]
NOTE:
Selecting "Yes" will include the auto-upgrade equivalent cost in the calculation.  With these transformation HC shipments, only the skirmisher and rifle rider will automatically be veteran (elite) in the Fortress Age.  This can be included since crossbowmen and axe riders are not automatically upgraded in Fortress and therefore makes the card more valuable. 

Ensure that the value selected in the "Value of Age Specific Shipment" is equal to a Fortress Age shipment to include the auto-upgrade feature.  For example, if Evening Star is sent in Fortress, it is equivalent to a 1,000 wood shipment, not 700 wood. 
[17]
NOTE:
The 0.84 hunting resource gathering rate value can never actually be achieved due to villager walking time, herding, etc.  Berries are much easier to compare against.  But yes, using the initial herds will definitely make the break even units required a lower value if the initial unit transformed is more food intensive than the final unit.