The SMD resistor code is interpreted as follows:

- For 3-digit codes:
- If it starts with 'R', the value is in ohms (e.g., 'R10' = 0.10Ω)
- If 'R' is in the middle, it represents the decimal point (e.g., '1R0' = 1.0Ω)
- If no 'R', the last digit is the multiplier (e.g., '103' = 10 * 10^3 = 10kΩ)

- For 4-digit codes:
- Similar to 3-digit codes, but with an extra precision digit
- 'R' can be in first, second, or third position to indicate decimal point
- Without 'R', it follows the same principle as 3-digit codes (e.g., '1002' = 10kΩ)

The calculator converts the result to kΩ or MΩ for values 1000Ω and above.