Something seemed off about the numbers I was seeing but since I'm not flush with g to test I used the test server.
I summoned an Air Elemental with no points in Durable: 5191 Health
Now with 1 Point in Durable at 14%: 5,538 ( Should Be 5,918)
Now with 2 Points in Durable at 27%: 5,885 (6,592)
Last with 3 Points in Durable at 41%: 6, 232 (7,319)
Makes me wonder how off the other pet boosting specs in commander spec are.
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Flow has a Pet guide that's very informative:
https://www.arcgames.com/en/forums/championsonline/#/discussion/250755/petco-a-pet-summon-math-reference
Absolute base, level 40 Health: 3765
Health with SS chosen, no armor: 4,783
Durable 1 3.7%: 4886 Only 103 Health increase, not 139.305
Durable 2 7.3%: 4988 205 Health increase, Not 274.845
Durable 3 11%: 5090 307 Health Increase, not 414.15
Whatever math they are using, it's not based on the base values of the pet unless there is some hidden bonuses at work that don't have anything to do with the player.