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At a fundamental level it's true, but not as people use it. by manofdillon

People use that phrase to mean something like: count the calories you take in and the calories you burn through activity, and if the latter is equal to or lower than the latter you're good. But that assumes that every calorie is equal. And there's now good evidence that consuming 100 calories from sugar and 100 calories from fat have different impacts on the bodies' reaction to those calories. For many people sugar causes metabolic reactions that make it more likely that those calories will be stored as fat rather than burned. So the type of calories you're putting in makes a big different. It's not fair to say all calories are the same so all you need to do is a simple mathematical equation of input and output.