in which, x is the angle of the deflection.

The controlling force is

ad = H

and when the needle is in equilibrium, the component ae = H sin x is equal and opposite to ac, hence

ab cos x = H sin x

from which

ab = H(sin x / cos x) = H tan x

Since ab is proportional to the current,

ab = k C = H tan x

in which k is a constant depending upon the instrument. For any other current C',