The calculator converts everything to a common unit — bits — and divides. File Size in bytes is multiplied by 8 to get bits, Bandwidth is converted to bits per second, and Time = Bits ÷ Bits-per-second. A 10 GB game on a 100 Mbps connection is 10 × 1,000,000,000 × 8 = 80,000,000,000 bits divided by 100,000,000 bits per second, or 800 seconds (about 13 minutes 20 seconds).
The bits-vs-bytes distinction is the source of nearly every download-time surprise. ISPs and network hardware advertise bandwidth in bits per second because that is how the underlying signaling works (a 100 Mbps line literally sends 100 million electrical or optical pulses per second). File systems, download managers, and operating systems display sizes in bytes because that is the smallest addressable unit of memory. One byte equals 8 bits, so 100 Mbps maxes out at 12.5 MB/s, not 100 MB/s — a factor of 8 that many users misread as broken internet.
The calculator uses the SI decimal convention (1 MB = 1,000,000 bytes, 1 GB = 1,000,000,000 bytes) that ISPs and storage manufacturers use. Operating systems often display the binary convention (1 MiB = 1,048,576 bytes), so a 1 TB drive shows as 931 GiB in Windows. The 7% discrepancy carries through into transfer-time estimates — multiply the result by about 1.07 if your file-size source uses binary units.
Theoretical and real-world transfer times diverge for three reasons. TCP/IP and application protocols add 5%–15% overhead in headers, acknowledgements, and retransmissions. The remote server may throttle per-connection bandwidth far below your line speed; Steam, Xbox, and PlayStation game-download servers commonly cap at 50–200 Mbps per client during peak hours. And shared media — Wi-Fi, cable, cellular — split the line's capacity between every active user on the segment.