The perfect pancake formula In 2012, University College London came up with a formula for the perfect flipping technique and it seems size really does matter. According to University Professor of Mathematics Frank Smith, the simple mathematical formula for the perfect flip is: L = 4×H /π– D / 2 (L = hand distance from inner edge of the pancake / H = height of flip / D = diameter of pancake) Professor Smith said: "We all know that no-one enjoys wasting ingredients but there are many factors and risks involved in producing a perfect pancake. "We’ve discovered that the wrong direction or speed, for instance, will mean that the average flipper may ruin two or even more pancakes trying to perfect their technique.