Letter Spacing of Texts in Photoshop Text Layers

Objectives
To find the value of letter spacing for text layers and for subtexts within a text if they are of different letter spacing

Approaches

Letter spacing value is not obtained directly from layer data
The available values are tracking and font size
The equation that we used to find letter spacing is

Letter spacing = Tracking * (Font size )/1000

Does this equation correctly map letter spacing or do any other properties need to be considered? Font size used here is the impliedFontSize value that is available from the detailed layer properties obtained using batch play commands.