I think 100mOhm are a sign of a tired LiFePo cell...
I use some 'Hether' 3.3V, 10Ah cells, which have a spec of max 2C cont., and an internal resistance of <= 15mOhm/cell.
I built a 36V, 20Ah pack with these cells; 2p12s, and each 2p cell-pair measures 4-7mOhm, even after 1/2 year use...
When battey cells reach its end-of-life (by normal wear or misuse), the IR will rise, which gives less max Amp discharge, and lower Ah.