Theoretically you could have a male and female the same height, weight, muscle mass and fat ratio, and activity levels and they would have the exact same caloric needs. But those numbers published are just averages. Your average man is bigger and has more muscle than your average woman so his calorie count is higher.
But activity level plays a big part in actual caloric needs. A 5’0” 96 lb long distance running female would need much more fuel than a 5’10” 200 lb sedentary male who just laid in bed all day.
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