First, you add up the potential points/pound/gallon of your fermentables. This requires a chart. Then you divide the total points by the volume of wort. That is compared to the measured gravity.
A very simple example:
10 lbs 2-row pale @ 38 PPG
5 gallons of wort
That's 380 point/5 gallons = 76 points and a gravity of 1.076
If your measured gravity is 1.053, then your efficiency is 53/76 or 70%
Every grain has a different PPG and most brews use 3-5 grains.
See why we use software?