It has been measured and published in the past, by a manufacturer of softboxes, that different brands of so-called '1000 watt-second' studio flash units output different intensities of light, one brand twice as bright as the other! The conversion of the same amount of electricity inside the storage capacitor goes thru wiring and flash tube conversion of electricity to light, and the light may or may not have a different efficiency reflector (one might be shiny while the other is matte) and the light is spread out in different angles of coverage (for example, one might cover 90 degrees spread, while the other has 120 degrees spread), resulting in different measured intensity of light...the conversion process from electricy to light has far too many variables for there to be a single 'conversion factor' to exist.