The formula for calculating the least count of a vernier scale is:
Least Count = (Value of one main scale division) - (Value of one vernier scale division)
For example, if the main scale has divisions in millimeters and the vernier scale has 10 divisions that cover a distance of 9 main scale divisions (9 mm), then the least count would be:
Least Count = 1 mm (value of one main scale division) - (1 mm / 10) = 0.1 mm
So, the least count of this vernier scale is 0.1 mm or 0.01 cm. This means that the vernier scale can measure lengths with a precision of 0.1 mm or 0.01 cm.