Surtr's in-game stats have 1 extra base and 15% extra growths over a normal gen 2 armor unit. Looking at his daughters, the extra base stats tend to come out of HP or Def, while the extra growths tend to come out of HP and Res. So, if we take a point each out of Def, 5% growth out of HP, and 10% growth out of Res, we get
50+ / 39 / 14+ / 39 / 31- (173 total)
I'm guessing this is pretty close to his final stat spread, since in the battle in the video he has 54 defense, which is 39 base +3 (Sinmara) +4 (C skill) + 8 (A skill).
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