The document in question is
https://www.cia.gov/readingroom/docs/CIA-RDP91B00390R000300220014-8.pdf
The issue is
Composite Skirt are erroneously configured as they probably don’t take the embedded RHA/HHA strike plate into account.
The main thrust should be that by inspection of the attached excerpt the composite skirts are improperly configured as there are currently modeled as if they were composites all the way though their thickness.
By inspection of the plan view provided on [PDF page #17], and cross referencing the Key on page #16 there is an (assumed to be RHA, may be HHA so has either a 1.1 or 1.0 RHAe) strike plate that takes up ~half the thickness (65/2 = 32.5mm ) of the structure, backed onto by a “tri-plate element”, similar in composition to others found in the Hull, Mantlet and (implied) Turret face.
As such the side protection is underperforming in both KE and CE protection effectively being less efficient that the same thickness of RHA as currently modeled.
Basically the protection offered by the Side of the Hull against M774 is only ~87mm when it is as evidently comprised of the Skirt(65mm), add on block armor (30mm) and then the underlying hull(27.6mm)
If you assume that the non skirt armor is properly functional it should comprise 57.6mm RHAe of protection, so subtracting that value from the effective protection leaves ~30mm to be provided by the 65mm thick skirt, assuming that it was properly modeled with the RHA/HHA strike plate which comprises approximately half its thickness it’s still providing a RHAe value of less than one(30/32.5 ~= 0.92, if strike plate is modeled. otherwise 30/65 = 0.46 RHAe), as if the composite layer(s) have no effect on the penetrator at all, which is questionable.
Also as Burlington is derived from Chobham, the Tri-Element plate itself is likely also comprised of a Plastic-Steel-Plastic composite panel, as shown below, so should additionally contribute to the effective thickness, and with a plastic Backing layer not produce spalling by itself.
I’d need to track down the attributable source but additionally there is;
Further the Swedish trials documents list protection values for the side of the Hull which are much higher.