A new game played to level 2 before opening the inventory gives the same stats as checking right away in a new game (as listed above).
In my oldest save, level 19, at the start of Sentinel Island, reloading a couple times gave the following stats:
sword...: +18 Hit Points, +3 Vitality, 1 charm slot, Increased Damage 7 / Poison 4
armour..: +2 Conditioned body, Ranged Protection 2
leggings: +3 Indomitable Will, 1 charm slot, Increased Mana 6 / Melee Protection 5
sword...: +3 Intelligence, +25 Mana, 1 charm slot, Butcher 3 / Poison 3
armour..: +1 ranged armour, 1 charm slot, Magic Damage Aura 1
leggings: +2 Vitality, +2 Spirit, 1 charm slot, Magic Damage Aura 4 / Retribution Aura 4
sword...: +8 melee damage, +11 magic damage, 1 charm slot, Poison 2 / Life Leech 4
armour..: +1 Spirit, 1 charm slot, Magic Protection 2
leggings: +1 Vitality, +2 Spirit, 1 charm slot, Retribution Aura 4 / Magic Protection 1
Level 23, after re-taking the battle tower a couple times.
sword...: +60 Mana, 1 charm slot, Fire Curse 7 / Increased Damage 1
armour..: +10 Hit Points, 1 charm slot, Ranged Protection 2
leggings: +24 Mana, +5 melee armour, 1 charm slot, Increased Mana 4 / Retribution Aura 2
sword...: +20 Mana, +11 magic damage, 2 charm slots, Life Leech 7 / Fire Curse 7
armour..: +1 melee armour, 1 charm slot, Retribution Aura 1
leggings: +2 melee armour, +2 Intelligence, 1 charm slot, Life Line 1 / Magic Damage Aura 5
If I checked the inventory in the level 23 save before taking the battle, the stats remained the same afterwards.
sword...: +2 Intelligence, +2 Dexterity, 1 charm slot, Life Leech 7 / Increased Magical Damage 5
armour..: +1 Conditioned Body, Magic Protection 1
leggings: +8 melee armour, Ranged Protection 4 / Magic Damage Aura 1
