Example,

Trihal standard losses type transformer, with electrical data as given below:

1) Calculation of R%:
R% = 100 x [(Full load loss (W)-no load loss (W))/(transformer rated power (kVA)x1000)]
= 100 x [(12300 (W)-2800 (W))/(1600 (kVA)x1000)]
= 0.594 %
2) Then, using the impedance relation; Z = (R + X), we can calculate X% to be:
X% = (Z% - R%) = (6 - 0.594)
= 5.97 %,
Hence X/R = X%/R% = 5.97 / 0.594 = 10.05