No, @Nisha Bharti. It is a formula derived like such:-
Let, transmission time = $Tt$ and Propagation time = $Tp$
Now, Total time = Transmission Time + Routed Time = $Tt+2*Tp$
Now, Efficiency = $Transmission Time/Total Time$ (Because we are taking $Tt$ time to transmit in Total time $\implies$ Efficiency = $Tt/(Tt+2*Tp) = 1/1+2a$ where, $a = Tp/Tt$
Now, for $100\%$ efficiency, we need to utilize the whole Time, via pipelining, i.e. send more packets while one packet is being transmitted. To do this the sender window size must be = $1+(2*Tp/Tt)$ or $1+2a$.