Return of Reckoning

What is the ratio of AP drained to SE restored by PE? Tooltip says "for most of the AP drained". Is it 1:1 or nah?

It is just the 45 SE it builds according to tooltip, which is more than the 25-30 most other abilities give.

Restores 45 SE + 1 SE per AP point drained. Max is 95 SE per strike.