Tier 3 Epic
General's Shiny Helmet
HP [769-1940]
Magic DMG Resist [1.96-5.6]%
EVA [30-84]
Crit DMG Resist [14.7-42]%
Royal's Shiny Helmet
HP [769-1940]
Physical DMG Resist [1.96-5.6]%
Crit Resist [7-19]
Crit DMG Resist [14.7-42]%
Fanatic's Shiny Hood
HP [769-1940]
Magic DMG Resist [1.96-5.6]%
Crit Resist [7-19]
Crit DMG Resist [14.7-42]%
Beast's Shiny Mask
HP [769-1940]
Physical DMG Resist [1.96-5.6]%
EVA [30-84]
Crit DMG Resist [14.7-42]%
Tier 1 Legendary
Recluse's Fancy Helmet
HP [1121-2914]
Physical DMG Resist [3.92-9.12]%
Crit Resist [22-40]
[Great Family] HP [347-807]
Guardian's Fancy Helmet
HP [1121-2914]
Magic DMG Resist [3.92-9.12]%
EVA [76-154]
[FUG] HP [347-807]
Destroyer's Fancy Head
HP [1121-2914]
Physical DMG Resist [3.92-9.12]%
EVA [76-154]
[Freedom Dreamer] HP [347-807]
Fugitive's Fancy Hood
HP [1121-2914]
Magic DMG Resist [3.92-9.12]%
Crit Resist [22-40]
[Tower Climber] HP [347-807]
Tier 3 Epic vs Tier 1 Leg
For Helmets, losing 42% of Crit DMG Resist is a huge blow, especially because HP is a low value stat overall, that's why It's considered optimal to keep the Epic Helmet.
Transcend 6 Epic +25
General's Shiny Helmet
HP 1940
Magic DMG Resist 5.6%
EVA 84
Crit DMG Resist 42%
Transcend 6 Legendary +25
Guardian's Fancy Helmet
HP 2914
Magic DMG Resist 9.12%
EVA 154
[FUG] HP 807
Gear Refine
Option 1
HP 52 ~ 156
DEF 14 ~ 42
Crit Resist 6 ~ 18
Crit DMG Resist 2.26 ~ 6.78%
[Tower Climber] DEF 18 ~ 54
[Tower Climber] Crit Resist 8 ~ 24
[Great Family] DEF 18 ~ 54
[Great Family] Crit Resist 8 ~ 24
[FUG] DEF 18 ~ 54
[FUG] Crit Resist 8 ~ 24
[Freedom Dreamer] DEF 18 ~ 54
[Freedom Dreamer] Crit Resist 8 ~ 24
Option 2 - (Legendary Only)
Any Option 1 Stat
Physical DMG Resist 1.2 ~ 3.6%
Magic DMG Resist 1.2 ~ 3.6%
Fisherman's DMG Resist 1.2 ~ 3.6%
Spear Bearer's DMG Resist 1.2 ~ 3.6%
Light Bearer's DMG Resist 1.2 ~ 3.6%
Scout's DMG Resist 1.2 ~ 3.6%
Wave Controller's DMG Resist 1.2 ~ 3.6%
Skill Cooldown Time Decrease 1.9 ~ 5.7%
Shinsu Skill Cooldown Time Decrease 2 ~ 6%