The manual shows an ASA-100 guide number of 36 in meters (118 in feet) at full power. The calculated full-power rating is 2785 BCPS.
A Kodak guide book shows
G = squareroot(Bs/20)
Where
G = guide number (in feet)
B = BCPS rating
S = ASA film speed
For example, a Paul Buff 5000 flash is rated at 5000 BCPS. So for ASA 100,
G = sqrt(5000*100/20) = 158 (feet) = 48 (meters)
Note: 1 foot = 0.3048 meter
Here is the Paul Buff 5000 manual. It claims a guide number of 160, which is a roundoff of the calculated GN = 158 (feet) above. [see
2. The Guide Number Method in the PDF]
https://www.paulcbuff.com/manuals/retired/flash-units/wl5k10k.pdf
We can also solve for B from G and s as
B = (20G^2)/s
Using the above example,
B = 20*(158^2)/100 = 4993 which is approximately 5000 BCPS.
The value is exact when the full precision of the calculated value of B = 158.113883008 is used.
Watt-second (Ws) ratings are not directly related to light output. This is simply the amount of electrical energy stored in a flash unit’s one or more capacitors. Flash units vary in efficiency in converting stored energy into light. Thus, the Ws stored-energy rating isn’t a reliable indication of light output. US makers tend to use Watt-seconds in rating studio flash. European makers use the SI unit joule. There’s no difference.
1 Watt-second = 1 joule.