The Superhero Database Classification number, or SHDB Class, is a number that represents the overall 'power' of a character. All traits of a character are used for calculating the Classification.
What it DOESN'T mean
This doesn't mean that a higher class would always beat a lower class character. But the bigger the difference in Class is, the more obvious it is who'll win in a fight.
How is this calculated
( INT^1.3 + (STR*0.5 )^2 + (SPE*0.5)^2 + DUR^1.6 + (POW + (SPS*SPL))^2 + COM^1.8 ) ^ TIER
Super Power Score and Level
Every Super Power has a score (SPS) that is used to calculate the Class. Each Super Power also has 3 levels (SPL). The level is set when connecting that Super Power to a character. The level determines the final score, of the Super Power, being used in the calculation.
Intelligence: While Batman has superior deductive thinking skills, Smaug is a Highly Intelligent Dragon and learns quickly in conversations. He could outsmart Batman's strategies through cunning.
Physical battle: Smaug has a clear advantage here. As a dragon, he is immensely strong, durable, and can breathe fire. He was able to destroy the town of Dale and the Dwarven kingdom under the Mountain single-handedly.Batman is highly physically capable through extensive training, but is ultimately just a human.
Armor: Smaug's scales are described as reddish-gold and impervious to almost all weapons capable of deflecting blades. Batman's weapons such as batarangs and other gadgets would not penetrate Smaug's armor.
Experience: Smaug has over 200 years of experience dominating the Lonely Mountain. Batman is very skilled, but he has never faced an enemy with Smaug's magnitude and unique draconic abilities. Batman's prep time and contingency plans helped him nearly defeat Superman, however, Superman's vulnerable to specific weaknesses like kryptonite that Smaug does not share.
Money: Batman (Bruce Wayne)'s net worth is usually estimated to be between $6-9 billion. This comes from his vast business empire at Wayne Enterprises, as well as various investments and properties. While already extremely wealthy as a human, Batman is known for constantly reinvesting his money back into gadgets, technology, vehicles, properties, and other assets that aid his war on crime in Gotham. Smaug, as the last great dragon, had accumulated a massive hoard of treasure within his lair beneath the Lonely Mountain. Batman is extremely wealthy, Smaug's accumulated treasure hoard, would likely dwarf even Batman's vast resources. Smaug can be considered the more financially powerful and rich of the two characters.
well, I think Smaug stomps anyway.