How the tile calculation works
Tiling comes down to two areas: the area you need to cover and the area each tile covers. Divide one by the other and you have your tile count.
Tile sizes are usually given in inches, so the division by 144 converts square inches to square feet (12 × 12 = 144). The waste factor adds extra tiles for cuts, breakage and matching spares.
Worked example
A 12 ft × 10 ft room tiled with 12 in × 12 in tiles, 10% waste, 10 tiles per box:
Choosing a waste percentage
A straight grid layout in a simple rectangular room wastes the least — about 10%. Diagonal layouts, herringbone and rooms with many corners, nooks or fixtures create more cuts, so bump the allowance to 15-20%. Buying a little extra is cheaper than a second trip and a possible dye-lot mismatch.