It's worth noting the definition of TOE.
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An organizational design document based on current doctrine and available equipment. It shows the basics of a unit's structure and their wartime requirements (both for personnel and equipment).
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A TOE prescribes the normal mission, organizational structure, and personnel and equipment requirements for a military unit and is the basis for an authorization document. Units are constituted and activated in accordance with an approved TOE.
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It's also worth noting "TOE" is an American term. It could have radically different meanings in other countries.
Regardless, a "TOE" represents the authorised level of manpower and equipment and may not represent the true facts. I personally have never served in a unit which had 100% of it's authorised manpower and equipment - some of the units I was with had as little as 25%.
That fact can go a long way to explain the 1st FLCR differences.
Additionally, it is fairly common for units to be tapped for reinforcements. A unit which has been depleted of experienced NCOs and officers for example could expect to receive qualified replacements from another unit which did not see such heavy engagements. This is another possible explanation for the apparent drop in manpower from it's
authorised levels.
Furthermore, with manufacturing destroyed, damaged or lacking necessary resources, it's quite possible the 1st FLCR could have been tapped for it's heavy equipment also to replace combat losses.
Therefore, the 1st FLCR is likely to have suffered some losses, but they don't have to be all, or even significantly, from actual engagement with an enemy.