A calorie is simply a measurement of energy and you can convert it to Watthour, Joule, etc..
If you walk, your body supplies energy to move you around.
Knowing how much you weigh, how far you walked and the change in geographic height between start and destination point will let you calculate how much energy (calories) you would need for that. This is purely theoretical.
In practice you always need more energy as you also need to keep your body at temperature (sweating or shivering), you might swing your arms a lot during walking, you might have very heavy shoes, etc…
For fitness trackers, it is a calculated approximation, based on the average human.
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