The following is a list of stats from Crisis Core -Final Fantasy VII-.
Zack's stats can be improved in numerous ways: through leveling up, through equipping accessories, and through equipping materia. Materia is the primary means to improve Zack's stats, as through Materia Fusion, equipped materia can grant up to +100 for one of Zack's four core stats, and up to +999% HP, MP, or AP.
Stats[]
HP[]
Determines how much health a unit has. When Zack's HP reaches zero and is capacitated, the game is over (unless he is under Raise). Zack's HP stat is normally limited to 9,999, unless Break HP Limit is granted by Adaman Bangle or Genji Armor.
This stat is extremely important to improve due to how strong enemy attacks become later on. In a lategame setup, Zack's HP should be broken, and at least one +999% HP materia should be equipped.
MP (Magic Points)[]
Use of spells (magic materia) expend MP, unless Zack is under "No MP Cost". No MP Cost is sometimes granted by the Digital Mind Wave, and can be granted permanently by Soul of Thamasa and Genji Helm.
Because No MP Cost can be obtained permanently, this stat is less important to improve.
AP (Attack Points)[]
Use of commands (command materia) expend AP, unless Zack is under "No AP Cost". No AP Cost is sometimes granted by the Digital Mind Wave, and can be granted permanently by Laurel Crown and Genji Helm.
Because No AP Cost can be obtained permanently, this stat is less important to improve.
SP (Soldier Points)[]
SOLDIER Points are necessary for the DMW, for using Materia Fusion, and in certain support materia that deplete SP for various effects.
ATK[]
Determines physical damage dealt by a unit's attacks, including regular attacks and special physical attacks (used by Zack through various command materia).
Because Zack can use attacks that cause non-physical damage or are otherwise not dependent on ATK—such as Costly Punch and Graviga—this stat is less important to improve than defensive stats, but nonetheless still grants a strong bonus.
VIT[]
Determines resistance to physical damage.
This is one of the most important stats to improve, and provides a great bonus if it can be brought to 255. To do this, at least two +100 VIT materia should be equipped, although the player can sometimes get away with one.
MAG[]
Determines magic damage dealt by a unit's spells (used by Zack through magic materia).
Because Zack can use attacks causing non-magic damage, this stat is somewhat less important to improve. However, it can still provide a great benefit to Zack's heal (via Curaga) and to some powerful magic materia (such as Energy). As such, it should still be improved at least somewhat.
SPR[]
Determines resistance to magic damage.
Because magic attacks from enemies are less common than physical attacks, this stat is still important to improve, but less so than VIT. As such, it should be improved with materia still, but is lower priority.
LCK[]
Determines Zack's critical hit rate and the rate of item drops.
When Zack is under Critical, all of Zack's attacks will be critical hits, making this stat less crucial.