Suppose a machine overcomes a load L by the application of effort E.
Let,
the displacement of effort = dE and
the displacement of the load = dL in time t.
Work Input = E × dE
work Output = L × dL
Efficiency (η) = E × d_E\over L × d_L
⇒ η = {L\over E}×{d_L\over d_E}
⇒ η = {L\over E}×{1\over {d_E\over d_L}}
⇒ η = MA × {1\over VR}
⇒ η = MA \over VR
⇒ MA = η × VR
Hence, the mechanical advantage of a machine is equal to the product of its efficiency and velocity ratio.