I think the game is not perfectly balanced for naval combats, due to fighters supremacy. Any number of only ftr would beat (i.e. in an attack) any navy worth the same IPCs! This was not the fact when a ftr cost 12 IPCs. For those who are more advanced players I would recommand to introduced the cruiser unit as an optional rule.
Cruisers
Description: Warships that can fire on incoming enemy planes.
(One can use the battleships from A&A Classic as cruisers.)
Cost: 15
Attack: 3
Defense: 3 (Opening fire against attacking aircraft)
Move: 2
Special Abilities
Shoot Down Air Units: Whenever an air unit enters a sea zone containing an enemy cruiser, the cruiser fires during the Conduct Opening Fire step of combat. Roll one die for each attacking air unit (but only one cruiser in a sea zone can fire during the opening fire step, even if they are controlled by different powers). For every roll of 1, one attacking air unit is destroyed. This opening fire capability is for the first cycle of combat only and does not cancel the regular roll during the Defending Units Fire step.
Statistics for Naval Combats
1 AC + 2 Ftr
Cost: 36
Att value: 1+3+3 = 7
Def value: 2+4+4 = 10
Hits = 3
3 DD
Cost: 36
Att value: 3+3+3 = 9
Def value: 3+3+3 = 9
Hits = 3
1 BB + 1 DD
Cost: 36
Att value: 4+3 = 7
Def value: 4+3 = 7
Hits: 3
2 Ftr + 1 Bmr
Cost: 35
Att value: 3+3+4 = 10
Def value: na
Hits: 3
4 Ftr
Cost: 40
Att value: 3+3+3+3 = 12
Def value: na
Hits: 4