I'm currently in the process of routing 100% and I just want to make sure I've found everything. By my count, there are: 11 Gems, 27 Endurance Fruits, 2 Jump Fruits, 40 creatures to kill, and 11 collectible items including the sword at the end, the mushroom and the pearl. If someone else could confirm this, I'd appreciate it.

I have determined I missed an Endurance Fruit in this count. There are in fact 28.