At current state there are two things about stats, at list after my observation:

First: For Stamina and Memory all points get calculated, even the 'starting base'. All other stats only take into consideration the 'additional' points you put in.

Second: The information screen shows the 'worth' per point at the current level. At level 1 for example every point into int gives you a benefit of 15%, if you reached level 8 the same point now only gives you a bonus of 2%. Stamina on the other hand gives you 17 HP per point at level 6 and 22 at level 8 if I remember correctly.