Basically I want to know 110% relative to what? Say block rewards for bitcoin is 12.5. Then? He pay 13.75. How did he get the 1.25 BTC?
I think it is safe to say that if the block reward is 12.5 BTC he is paying 13.75. With regard to the 1.25 BTC I would imagine that some of the 1.25 BTC comes from mining fees in the blocks that the pool mines. But I believe that the bulk of the 1.25 btc comes out of Roger's pocket. At least that would seem to be the case based on a few emails we have exchanged.
That's either a complete lack of understanding of bitcoin mining, or you are saying he pockets all the transaction fees

Most blocks lately pay more than 10% (more than 1.25 BTC extra) in transaction fees (and average more than 10%)
So if that 10%+ is not accounted for then it is going into his pockets, so I guess then that you 'could' say it is coming from his pocket ... after on average more than that 1.25 BTC went into his pocket ...
I'm glad you know everything.
If you were to look at the pool statistics they seem to indicate he has had really poor luck, or people are withholding. It looks like he is negative over all for what I expect he is paying. So, it would seem many payments come out of his pocket. I think you were the one that pointed out the size of reserves he would need with fantastic math as proof that showed what would happen if the pool ran into poor luck. It's safe to say that the pool has under performed significantly for the hash it reports. Reminds me of December on your pool. I want to say 70%?
That not withstanding, you have on multiple occasions pointed out that he is pocketing all of the earnings, because he is effectively charging huge fees even though he says he doesn't charge fees, so doesn't that simply fit with what you already thought? He pockets all of the money, and then he has to pay it out due to poor luck...