The stats shown below are what damage will be delt when hit by it. The numbers arent exact because depending on how you hit them, the numbers may change by a little. Here are Luigi's stats.

a left / right 13 held down ---------15
a up 15 held down -------------------19
a down 16 held down -----------------23
a -----------------------------------3
a jump ------------------------------15
a jump up ---------------------------13
a jump down -------------------------14
a jump left / right -----------------12
a running ---------------------------11
b -----------------------------------6
b right 9 held down -----------------23
b down ------------------------------18
b up ------------------------------6-25
z down ------------------------------6
z left / right ----------------------11
z up --------------------------------7