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The calucation will be as follows:

  • Number of CTP tokens to distribute = N
  • Total delegations cumulated = TD
  • Delegation of each user = D

-> Dividend for a user = D / TD * N

For the delegation it's the Hive Power that matters and for the dividends it's the earned CTP tokens that matter.

Hope this was clear :-)

For example if I will delegate 100k sports then who it will work..

Dividends are paid only on Hive delegations. If you want to delegate 100k sport, these sport tokens will vote on your own posts and the curation rewards that they generate will be used to buy CTP. So it will support the CTP price and you will get bigger author rewards in Sports.