@ Venkatesh
It is just approximate. And 90% correct.
Then how the horse is good, you have to understand the comments properly, moved well, freely, outstanding, Handy, Jumped out well, Eased, Extended, level with another horse, finished few lengths ahead, Easy, Very Easy, Good, Impressed, Moved Attractively, Stretched, etc. Normally horses take 0.16 seconds to cover 1 length in all race tracks except Hyderabad where it varies 0.18 sec to 0.20 sec depending upon class.

Mad Max

Are u sure? Doesn't it differ from Race Club to Race club?

Kindly provide examples on how you worked this

Approximate and easy method to calculate:

Outer Sand: 41 is equal to Inner Sand 37
Or
Inner Sand: 37 is equal to Outer Sand 41

Good Luck