Least Count = 1 Main Scale Division (MSD) – 1 Vernier Scale Division (VSD)
Least Count = Value of 1 MSD รท Number of Vernier divisions
For a standard vernier caliper, Least Count = 0.1 mm or 0.01 cm
Find the value of 1 MSD from the main scale
Count the total number of vernier divisions
Divide the value of 1 MSD by the number of vernier divisions
Use the result as the least count of the vernier caliper