Yes, that's correct.
One thing about Li-Ion cells is they do some rather odd things with voltage. All batteries exhibit these characteristics, but Li-Ion cells do it in a more pronounced way. First they have something called voltage creep. That's where voltage will slowly rise after a load is removed. Voltage slowly drops after a charging current is removed. They also change voltage with temperature. Then the amount of voltage sag varies depending on the state of charge. All of these factors can make it difficult to nail down a battery's DCR by taking measurements on the bench.
When you do voltage drop checks on the bench, use a median charge at room temperature. Do a short discharge on the cell first to remove the voltage creep. Then measure quickly the difference in open loop voltage and loaded voltage. Divide the current flow into that difference to get DCR. Of course you need to know current flow so use a calibrated resistance or an ammeter.
You'll get a median value for DCR that way, but keep in mind it can as much as double under the extremes of temperature, load, and state of charge.