Đặt \(\hept{\begin{cases}b+c-a=2x\\c+a-b=2y\\a+b-c=2z\end{cases}}\)
\(\Rightarrow\hept{\begin{cases}a=y+z\\b=x+z\\c=x+y\end{cases}}\)
\(\Rightarrow P=\frac{1}{2}.\left(\frac{4\left(y+z\right)}{x}+\frac{9\left(x+z\right)}{y}+\frac{16\left(x+y\right)}{z}\right)\)
\(=\frac{1}{2}.\left(\left(\frac{4y}{x}+\frac{9x}{y}\right)+\left(\frac{4z}{x}+\frac{16x}{z}\right)+\left(\frac{9z}{y}+\frac{16y}{z}\right)\right)\)
\(\ge\frac{1}{2}.\left(2.2.3+2.2.4+2.3.4\right)=26\)