I did some digging for some context of Kefla vs Goku and I've came to a conclusion that Kefla may not be strong as we thought or Spirit bomb level. I mean I see people wank her above GOD Toppo level(what we see in episode 125) and UI Goku in other forums.
First of all here are the actual Japanese translations of the scene in episode 116
, which I've been given from someone whom speaks Japanese:
Kondo no hatsudou no hikigane wa osoraku kefura-san
The trigger this time appears to have been Kefla-san
Yatsu no kyoudai na ki ga...
Her gigantic Ki...
Ee. Genkidama wo abita toki no pawaa ni hittekisuru hodo no kefura-san no ki ga gokuu-san wo shigekishite mata hitotsu onore no genkai no kara wo yabutta no deshou.
Indeed. I presume Kefla-san's Ki, who rivaled his power when he bathed in the Genkidama, acted as a stimulus and allowed Goku-san to once again break through his limit.
Important part being "元気玉を浴びた時のパワーに匹敵するほどのケフラさんの気", in detail and somewhat transliterally:
"元気玉を浴びた時のパワーに" means "The power of when [Goku] bathed in the Genkidama"
"匹敵するほど" means "to be so much as to rival" (匹敵 means equaling/rivaling/matching)
"ケフラさんの気" means "Kefla-san's Ki"
So in other words, Whis isn't comparing Kelfa to the Genkidama, but to Goku when he bathed in the Genkidama. Most likely is that Whis is talking about Kelfa gigantic ki made Goku rival the low state he was to when he bathed in the Genkidama, especially when he was so fatigued he fell into the spirt bomb with his Ki being hard to sense and low under rubble to the point no one could sense it momentarily. It wouldn't make sense for kefla power to be comparable to the Goku low state but instead the effects as both broke his limit to the point he had no ki left. Regardless it makes more sense if you connect the rest of the context without disturbing the statement, as Whis continue to talk about Kefla ki being a stimulus that broke his shell which reinforces the fact he was comparing the effect(both pushed Goku into a low state) and role interpretation. Even the narrator confirms that it was the extreme overall battle
that served to trigger the form
not a single attack/kick that rivalled the Genkidama. But in the end Whis is presuming something so he's not 100% or factual, just like when he though Caulifa was just a brawler but takes it back afterwards. Besides translation with further context of the scene or more credible feats to back it up, it was obvious Whis was talking about Kelfa having the spirit bomb role rather than literal power.
In halfway of episode 115, when Vados claims that kefla at SSJ should take blue Goku carefully
, while champa responded that Goku was still fatigue
implying to why Kefla stood a chance which was due to Goku currently being fatigued in the fight and proves that a full power SSB would be too much, with no argument against her statement from champa. Just after that Vados question whether Kefla can take on(not beat or win) fatigue blue goku
(which champa already acknowledges in the conversation) in which Champa responded "yeah"
, even while further saying and acknowledging that he didn't know Kefla power as SSJ would be so powerful at the same time and it was a happy miscalculation. So it can't be implied that Champa still underestimates her.
Later on fatigued Goku in kaioken/king kai fist was able to cause her arm to go numb
when in just in regular kaioken/king kai fist
(which is around x2 or close) as he says it without the added multiplier. When he later powers up more she was failing to react to him move
and continues to overpower her initially to the point where she struggles to get up while damaged with the crowd worried even Champa
whom is aware of her power. This was most likely x10 as powered up more as that's when his aura get significantly expands when powering from regular kaioken to x10 like as shown in the battle with Hit
, but again you could argue he's just using a higher of his normal kaioken to x3-4. So to think her power skyrocketed without powering up in the same form would be absurd especially when going from being inferior to fatigue SSBKK to the Genkidama even with one kick. If we assume that Kefla at SSJ alone is genkidama level, in the same time it's like conceding that full power SSB or fatigue SSBKK(x10 if not less) would rival too.
It should be noted that Beerus claimed that in Goku fatigued state he shouldn't utilize SSBKK
and that he has only one more shot
before he runs out of staimia/ki which explains Kelfa being able to knock him out of the form with a single kick when she got behind him while he was distracted with his last Kamehameha. Just like the Hit fight, his stamina began to got worse and would've did more damage to him if the fight prolong. As far dragon ball goes injuries do result to reduce Ki, like when Gohan got kicked in the head during the Ginyu force battle.
When Kelfa was powering up in SSJ2, Picoolo clearly claim she surpassed his prior level with the Japanese translation suggesting it to be more recent, which implies it being Goku's SSBKK. In the same fight you notice that UI fatigue Goku needed to power up a little to be confident enough to take her on which in prior even incited her to use more power according to Gohan which Picoolo confirms.
Actual Japanese translation of Picoolo's statement, in episode 116
このパワー means "This power"
先ほど means "a little time ago"
まで means "until"
だったら means something like "if that's the case"
孫を超えてるかもしれん means "Might surpass Son [Goku]"
Even if you translate 先ほど in google translator It'll come up with "earlier" even though google translator isn't always reliable when it comes to interpreting different languages in English, the same kanji meaning is still close to the translation above. Regardless the only more recent previous level that happened was SSBKK that Goku used while fatigued and was already overpowering Kefla.