The three unsigned integers
of an sYCC encoded color represent fractional coordinates
according to the formulas[2]



where the scale factor
is the maximum unsigned
-bit integer, and the offset
is
(as in the usual two's complement representation of signed integers). Conversely, the encoded integer values are given by



with the resulting values clipped to the range
.
In particular, for
(which is the normal bit size), one gets
and
. Thus the fractional luma
ranges from 0 to 1, while the fractional chroma coordinates range from
to
.
The standard specifies that these fractional values
are related to the non-linear fractional sRGB coordinates
by a linear transformation, described by the matrix product

This correspondence is the same as the RGB to YCC mapping specified by the old TV standard ITU-R BT.601-5, note that the coefficients of
here are defined still with 3 decimal places, because 4 decimal places would change legacy encoding of images (first row: Kr = 0.299 and Kg = 0.587).[2]
The non-linear fractional sRGB coordinates
can be computed from the fractional sYCC coordinates
by inverting the above matrix. The standard gives the approximation

which is expected to be accurate enough for
bits per component. For bit sizes greater than 8, the standard recommends using a more accurate inverse. It states that the following matrix with 6 decimal digits is accurate enough for
:

The same standard specifies the relation between the non-linear fractional coordinates
and the CIE 1931 XYZ coordinates. The connection entails the transfer function ("gamma correction") that maps
to the linear R, G, B coordinates, and then a 3D linear transformation that relates these to the CIE
.
Since the linear transformation from sRGB to sYCC is defined in terms of non-linear (gamma-encoded) values (
), rather than the linear ones (
), the
component of sYCC is not the CIE Y coordinate, not even a function of it alone. That is, two colors with the same CIE Y value may have different sYCC
values, and vice-versa.
The integer encoded sYCC triplet
represents the color black whereas
is white (more precisely, the CIE illuminant D65). More generally, triplets
, for
in 0..255, represent shades of gray.
Note that the 8-bit integer sYCC triplet
has fractional coordinates
, which, according to these matrices, has fractional non-linear sRGB coordinate
, and therefore has to be converted to XYZ to be realizable or perceivable. Similarly, the sYCC triplet
has
and
.