The Ubuntu file system says my file is 5.2MB. When I right click on the file I can see the file size in bytes is stated as 5,154,017.
Doing some simple maths we can calculate that in MB:
5154017 / 1024 = 5033.219726562KB
5033.219726562 / 1024 = 4.915253639MB
How does Ubuntu determine the 'rounded' value of the file size displayed in the files dialog? - This question may not be Ubuntu specific.
It does not appear to be using normal rounding e.g. half up which would display as 5MB.