Functional degrees and arithmetic applications III: beyond prime exponent

Abstract Continuing our work on group-theoretic generalisations of the prime Ax–Katz Theorem, we give a lower bound on the p -adic divisibility of the cardinality of the set of simultaneous zeros $Z(f_1,f_2,\dots,f_r)$ of r maps $f_j\,{:}\,A\rightarrow B_j$ between arbitrary finite commutative groups A and $B_j$ in terms of the invariant factors of $A, B_1,B_2, \cdots,B_r$ and the functional degrees of the maps $f_1,f_2, \dots,f_r$ .