Poisson s Ratio(σ)- In general, a deforming force in one direction can produce strains in other directions such as when wire is stretched, as described in figure given below: Poisson s ratio is given by σ = -Transverse strain/Longitudinal strain ⇒ σ = #8211; △ d/d/△L/L Theoretical value of σ varies from #8211; 1 to 0.5.