What is the phosphorous level in a dry matter %?

Phosphorous levels can be found on the Kibble Values Chart and Paté Values Chart

Dry Matter Basis (Calculated) to adjust for the percent of moisture in the food. Note that some nutritional percentages reported are only estimated values, and are indicated as such as (est). Each cat food manufacturer is required by law to publish a Guaranteed Analysis, which defines each product’s maximum values of fiber, moisture and ash in addition to the minimum values of protein and fat contained within. Exact nutritional percentages are not available and hence all calculated values (including carbohydrate percentages and calorie amounts) are determined using these minimum and maximum published values and therefore may differ from actual values.