127/145 was my stock baseline pull on one dyno and 124/141 on a different dyno, so first remember not to compare from one to another, but if you do, remember there can be a difference.
Flywheel vs Rearwheel as steel mentioned are always different with the manufacturers universally quoting flywheel as a marketing tactic. The good part, is almost everyone quotes Flywheel HP trying to sell bikes, so that "160" hp SuzuHondKawaZuki is really more like 140 ish. When you consider a bolt on exhaust for the R3 makes rear wheel HPs in the 160s... kind of saying something about the guerillas asking to be released from the Rocket.
For the R3 the correction factor seems to be somewhere in the mid teens for drive train losses, 13-17 %, somewhere in that ballpark. That's actually not terrible considering the mass of some of the reciprocating parts along the way.