Oh dear

, how did we fall down this rabbit hole?
So, kettle volumes should be fine assuming you are using a ruler? Lots of posts in this thread and I don't have time to re-read them sorry but maybe fermentor volume is playing a factor here? I don't know. But...
In post #2 of this thread I posted a link to
Some Common Reasons for a Low Efficiency Reading. In that link, the following were mentioned...
1. Reading has not been confirmed. (This
table shows the resulting measurements of 30 brewers mailed identical ingredients and then asked to brew the same recipe.)
2. Grain bill incorrectly weighed.
3. Thermometer not calibrated at mash temperatures. (This
post shows how unreliable a single thermometer is.)
4. Hydrometer not calibrated at original gravity (or the brewer is taking gravity samples that are too hot to temperature correct.)
5. Bag is too small and restricts liquor flow. Your BIAB bag needs to fully line the kettle.
6. Bag porosity is too small. 35 vertical and horizontal threads per cm works well.
7. pH of mash has not been adjusted.
8. Estimated mash efficiency did not reflect the gravity of the brew. (A high gravity beer will have a lower mash efficiency than a low gravity beer. NOTE CAREFULLY: This point can be ignored if you are using the BIABacus as the BIABacus adjusts for gravity.)
9. The brewer is measuring 'efficiency into fermenter' rather than 'efficiency into the kettle.' The first figure is often far lower than the second.
10. The grain used has lower extract potential or higher moisture content than the specifications being used for the calculations.
11. Mash time is too short. In full-volume BIAB, mashing and sparging occurs simultaneously. Pulling your bag at 60 minutes, cuts this process too short. Allow at least 90 minutes and preferably follow with a mash-out.
12. The grain is not being agitated during the mash. Time, temperature and agitation are how we 'wash' things. Agitating the grain and checking the temperature several times throughout the 90 minute mash has no downside and should be done so as you can determine the cost of not agitating.
...
I think the next step is to reply to each and every of the above points and let us know if/how you have checked them*. This will force you to see if you have missed anything (and there is at least one thing my brain is telling me you missed without re-reading 62 posts above

) and, it will get all of us up to date and focused again.
Let's go from there I reckon otherwise we'll be going around in circles. This thread has gone on far too long without an answer so you doing the above will allow all of us to re-group. It might take you an hour or so to write a response but detail is what will solve this one.

PP
* Even if you have already written a response to any of the 12 points above, just write them again as no one can be expected to keep track of/remember, every post in this thread. Writing everything from scratch will help you as well.
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