As far as I know, there are two ways to calculate kill-to-loss ratio:
1) Own losses in air-to-air combat alone against air-to-air victories, and
2) All combat losses against all victories.
The real issue is that the USAAF and the USN / USMC do NOT save the data the same way.
The Navy breaks out losses as losses on action sorties and losses to non-action missions. Losses on action sorties are losses to: 1) Enemy aircraft, 2) losses to AAA, and 3) Operational losses on combat mission unrelated to combat (ran out of fuel, engine malfunction, mid-air collision, post a prop). Losses on non-action sorties are losses: 1) Losses on Ship (carrier sank) or Ground, and 2) Losses on Other Flights (such as repositioning flights, maintenance flights, etc.).
The USAAC/F, on the other hand, just tracks all Combat losses, but they break victories up into: 1) Air-to-air, and 2) Ground.
By way of example, take the F6F Hellcat: Air-to-air: 270 air-to-air losses; 5,163 kills = 19.1 : 1 in air-to-air combat. But, if you look at ALL combat losses, you get: 1,163 losses against 5,163 kills = 4.44 : 1 overall.
If you look at the P-51 Mustang, we see: 2,520 combat losses, 4,950 air-to-air victories = 1.96 : 1 in air-to-air combat. But, the P-51 also had 4,131 ground kills. If you add air and ground kills, you get 9,081 kills. So, we have 2,520 combat losses against 9,081 kill = 3.60 : 1 kill-to-loss combat total.
We can't break out air-to-air losses for the P-51 and we can't break out air versus ground kills for the F6F. So, the only real comparison is total ratio: F6F = 4.44 : 1 and P-51 =3.60 : 1. The only thing we CAN say is that the F6F kills can't have too many on the ground versus the P-51's total because the ocean won't support stationary airplanes. Therefore, there are many fewer ground kills in the case of the F6F. But, we can't say how many.
By the way, the data for the P-51 is ETO-only from Ray Wagner's American Combat Planes. The data for the F6F is from Naval Combat Statistics of World War II.
I show the P-39 as 107 combat losses against 32 kills for a kill-to-loss ratio of 0.3 : 1. But, that is for the ETO only. I don't have the P-39's Pacific numbers and am not sure where to find them.