FPA Estimate split up

Hi,
I had a qs regarding estimation. Once we do an estimate using FPA ,there is a need to split that estimate on the basis of SDLC Phases.Mostly Every comp defines the % split up . For e.g 15% of the estimate goes for Analysis, 15 % for HLD,etc.
There are cases at client side where a consultant company would need to take up activities from SFD to Sys testing phase.
So while estimating do we need consider certain percentage of Analysis efforts for familiarization of the requirements before we begin with the SFD Phase ?

Thanks ,
Vinay