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Some more tips:

- Crew experience is a difference between 20 damage per shot and 200 damage per shot. So level up your combat ships.
- Patrols. Your combat ships should be on constant patrol from your Shilpyard level 1 to hostile waters. This way they will see a fair share of fight but also repair automatically upon docking back at the base.
- Captains. A good captain can easily double your fleet's strength. Unsinkable, Feared, Rout are must-haves. Also pick Repair Sails and Repair Hull later to keep your line leader in shape.
- It's easier if all ships have similar speeds. Having Schooners in a Flleet with Fluyts seriously jeopardizes your capability to form a successful line.

- Be flexible. If your line falls to cracks don't struggle to resurrect it. Send each ship its own way and play it old-style.
- Your ships can shoot effectively on a much longer range than you think. Don't sail at point-blank range if you have very experienced crews and a captain with accuracy skills, sail at the edge of cannon range. You will have a very good chance to come out of it undamaged.
- Formation is called line but it doesn't mean you should sail straight forward. To increase the area your ships can cover with cannons sail in a serpentine. This way they will constantly move right and left allowing them to shoot at an angle at enemy fleet.
- Don't turn your line before your flagship shoots, turn it after that happens. This way all ships in your line will get a chance to fire before they make the same turn. If you turn too early, they also will turn too soon and almost none of them will fire.
- Sailing through enemy line at full speed is devastating for him because it allows you to fire both broadsides while his ships can use only one but it can easily turn into a clusterf*ck so if you aren't sure your ships can withstand heavy fire, don't go in there.
- The easiest way to beat a single tough enemy is sailing around his ship in a serpentine pattern. Let's call it the Phormio tactics.
- You can use Phormio for whole fleets if you can make enemy crowd his ships in small space. This will make them shoot at each other, ram each other and also your shots will often hit multiple ships at once, usually damaging sails of those who aren't your actual target. Chaos with a snowball effect. :)

- Finally, boarding isn't always the best thing to do. Better leave ship-building to your shipyards and sink everything you see than risk losing experienced crews and paying hundreds of thousands in repairs. Here's me spending 160k to get a ship worth 100k:

boarding.jpg
 
One note on line formation:

When your ships are in line formation, try sailing past the enemy, do not give your ships direct attack orders. Ships will automatically fire at the enemy if they have opportunity and they are not being told to hold fire. This way your ships will bombard everyone they can.
 
Here's a bunch of new ones:

- Surrender is a great help when fighting since it evacuates your ship right away from combat preventing it from getting further damage, even if projectiles are already flying towards it at the moment of surrender. So surrender your heavily damaged ships rather than telling them to run away.

- Your ship can turn the fastest when using battle sails so if you want to deliver more accurate salvos than enemy, slow down a bit.

- Using anything but the lowest spread is a waste of ammo and time. Let AI make that mistake and yourself always use lowest spread.

- Agility and small size is more important than armor (at least until SOL90 era). Xebecs, Brigs and Frigates will do better in combat than Flutes, Galleons or SOL46s. Shoot at battle sails, then go full speed and turn to sail along a wave to reduce enemy accuracy. When cannons are loaded again, slow down, turn to target enemy, shoot and then again speed up and turn to sail along waves. Frigates can sink whole enemy fleets taking minimal damage using this tactics.

- Don't board ships. Shoot down their sails down to zero. When enemy loses his masts he will be immobilzed and you will be able to sail around him and buckshot all the crew on board until they surrender. And even if they don't surrender, you can later board them much easier.

- Feared captain launching Rout skill halves enemy morale! It works even for ships that are running away. So pick both skills for your battle captain's and see even ships which are close to running away surrender to you once enemy flagship hits the bottom of the sea.

- Your line leader should be a fast ship or collision detection will kick in for other ships in your line with domino effect and break your formation to cracks. I use Brigs, Xebecs and Frigates as convoy leaders so they can effectively lead a line without causing next ships to turn crazy. If I used Galleons or SOL46 collsion detection will break it all.
 
By the way, I have also modified the parameters so that now a frigate can sail at 9 knots with calm, 11 knots with strong wind. In storm, it even sails at 12 knots and, if commander has specal ability to sail faster, I have even reached 15 knots! Looks like Surprise in Master and Commander when sailing around Cape Horn.
iblanco, what parametres you have modified? Result values, please