From a guide I found...I hope I'm allowed to use...:
GEN : Defence against all TEC based damage/effects. Also affects Morale loss. ATK : The attack (and defence) a unit has during the post-charge portion of a battle. TEC : How much damage a unit does during a charge, and how effective certain cards are. For charge and B-type cards that effect an opponent, the attacker's TEC is compared to the defender's GEN to determine effectiveness. LUK : Drop rate of items. It effects the chances of a critical hit too.
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