Font sizes of a Usertext layer not getting matched after parsing the PSD file

[RajeshBattu]

Created PSD file(300dpi) using Adobe photoshop CC 2017 on windows machine. PSD file consists of list of Usertexts and their sizes 40pt, 24pt, 48pt. Using PSD parser read the font sizes i.e., 49px, 29px, 249px

Converted pixels to pts = (pixels*72)/300.

Final sizes 40 becomes 11.952, 24 becomes 6.96, 48 becomes 59.76

Can you please help me out, why the font sizes were not getting matched.