Your body won’t “absorb” all of those calories, because it isn’t 100% efficient. It also depends on which macro your talking about (protein, carbs or fat) as well as what state your body is in.
For example: if your body’s severely glycogen depleted, and you’re only shovelling lean turkey breast down your throat, your body will try to convert protein to carbs to fill those glycogen stores. This process, gluconeogenesis, if I recall, is about 75% efficient, so 100kcal of protein ends up being 75kcal of glucose.
As with most people, there will be some variation from one to the other, but I’ve never really dug into that side of things.
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