( C + V ) x E = P

 (  C +  V  )  x  E    =   P                    

C   =    consonant            ( ဗ်ည္း )                                                                           

V   =    vowel                   ( သရ )                                                 

 E   =     emotion           ( ခံစားခ်က္ )                                

 P   =      poem                ( ကဗ်ာ )                                                                                               

 Example :     :                      *                                                                  

                                   ဗ်ည္း နဲ႕သရ     

                          ေရးလို႕ရသမွ်ခ်စ္အကၡရာ                  

                       ခ်စ္သူအတြက္   ကဗ်ာျဖစ္ပါေစ