What the U.S. Navy method is and how the formula works
The Navy circumference method estimates body-fat percentage from predicted body density using girths and height. Hodgdon and Beckett (1984), at the Naval Health Research Center, fit the equations against hydrostatic weighing: about r = 0.90 in men and r = 0.85 in women, with a standard error near 3.5 points. Density becomes percent fat with the Siri equation: percent fat equals 495 divided by density, minus 450.
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This page uses centimeters and log base 10, never the natural log. Male density is 1.0324 minus 0.19077 times log10 of waist minus neck, plus 0.15456 times log10 of height. The male waist site in the original protocol is the abdomen at the navel. Female density is 1.29579 minus 0.35004 times log10 of waist plus hip minus neck, plus 0.22100 times log10 of height. The published inch forms are equivalent: men, 86.010 × log10(abdomen − neck) − 70.041 × log10(height) + 36.76; women, 163.205 × log10(waist + hip − neck) − 97.684 × log10(height) − 78.387. Do not mix unit systems.
Male example, 178 cm, waist 85 cm, neck 38 cm: log10(47) = 1.6721 and log10(178) = 2.2504. Density = 1.0324 − 0.19077 × 1.6721 + 0.15456 × 2.2504 = 1.0612. Percent fat = 495 / 1.0612 − 450 = 16.4 percent. Female example, 165 cm, waist 72 cm, hip 98 cm, neck 32 cm: log10(138) = 2.1399 and log10(165) = 2.2175. Density = 1.29579 − 0.35004 × 2.1399 + 0.22100 × 2.2175 = 1.0368. Percent fat = 495 / 1.0368 − 450 = 27.4 percent. Those are the coefficients this calculator applies.