From Florensipedia

[edit] Stats:

• Strength
• Dexterity
• Constitution
• Inteligence
• Wisdom
• Will
• Luck

For each Land level you obtain, you gain 3 stat points. You may spend these on whatever stat you want to gain certain bonuses for your character.

[edit] Stat Bonuses:

The bonuses for each stat are:

• Strength: 1 to 3 damage (phy+rng)
• Dexterity: 2 to 5 hit rate, 0.75 to 3 evasion rate
• Constitution: 30 to 50 HP, increased HP regeneration
• Inteligence: 1 to 3 damage (magic+skills only)
• Wisdom: 30 to 50 MP, increased MP regeneration
• Will: 2 to 5 critical rate

(Please note that these are just approximates, they aren't exact figures)

As well as the 3 land points, you gain 1 Skill point. For more info on skills, click here.

You also gain a stat point for every naval level you earn. However instead of 3, you get 1 point and 1 Naval Skill Point.