From area to sheets
A standard sheet of plywood is 4 ft × 8 ft, covering 32 square feet (about 2.97 m²). The calculator divides the area you need to cover by the area of one sheet, then rounds up — you cannot buy a fraction of a sheet — and adds a waste allowance for offcuts, trimming, and fitting around obstacles.
Coverage alone does not guarantee an efficient cut, because sheets must be laid out to suit the shape of the job and the direction of any face grain. Treat the sheet count as a materials estimate and confirm the layout with a cutting plan for anything where offcuts matter.