Why does systemd-sysctl service fails on every boot with invalid argument ?

Issue

• systemd-sysctl fails on every boot with following error message:

systemd-sysctl: Failed to write '3145728      #...shmmax/pagesize...' to '/proc/sys/kernel/shmall': Invalid argument
systemd-sysctl: Failed to write '12884901888  #...75% of 16GB    ...' to '/proc/sys/kernel/shmmax': Invalid argument

• Why does sysctl throws Invalid Argument error ?