Board Thread:General Discussion/@comment-5138166-20180817184215/@comment-32271305-20180819230238

Android 004 wrote: Do we know how good the Regen and damage reduction are?
 * SSB Goku: Ki +12 and ATK +120%; 100% chance to perform a critical hit; damage received -25%
 * Golden Frieza: Ki +12 and ATK +120%; 100% chance to perform a critical hit; recovers 10% HP at start of turn

Both of them have no built-in critical attacks before they reach that transformation.