BU refers to bittering units - also known as IBU's (International Bittering Units)
GU refers to gravity units - which refers to how much sugar is in the unfermented wort. This is typically expressed as a figure like 1.050. For the purpose of this ratio, we take all the numbers to the right of the decimal place - so in this example we'd have 50. If the gravity reading was 1.105, then the GU would be 105.
As an example ratio, if a beer had 30 bittering units, and a gravity of 1.030, then the ratio would be 1
Another example would be a beer with 15 bittering units, and a gravity of 1.045. In this case the ratio would be 0.33
Most popular brewing software such as Brewfather will include the BU/GU ratio automatically in your recipe and give you a target bracket based on the style of beer you're making.
In the screenshot below, Brewfather has given us a bracket of 0.57 to 0.95 for the BU/GU ratio - and the recipe is currently at 0.59
This is calculated from 30 BU's and an OG of 1.051 (30/51 = 0.59)
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