FFX-2 - Percentage breakdown

Hey all! Here's some context before I ask my question. I'll try and short form it;

- I'm at 96% after collecting Paine's sphere, just before heading to fight the final 2 bosses.
- I finished the game once, thinking I'd hit 100%. I'm stuck at 99% (classic).
- I've been using the Brady Games official guide, which I know has inaccuracies.

So, the issue I'm having is that I'm at 96%. The guide tells me I should gain 4% by defeating the 2 final bosses, which obviously isn't true. So doesn't anyone know the accurate percentage breakdown for the 2 final bosses?

I'm trying to figure out what I missed through process of elmination, even though I know that's still a shot in the dark.