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.
yes you are right here
but this is anime beerus not Manga beerus
Manga Beerus is confirmed to be stronger than goku MUI
i have to admit it
but the only form that surpassed beerus was the Giant Goku mui spirit
Beerus was confirmed to be 16
while Goku MUI is 15
Goku MUI +Spirit is 18 to 20
but Goku can't use that form because he needs a spirit bomb for that
So beerus wins
but for the anime
Goku MUI wins