Normal S&W
efficiency $=\frac{useful\_time}{total\_time} = \frac{T}{T+2P}$ (2P caz P time to send packet and P time to receive ACK)
with piggbacked ACK is sent along with the next data packet
so it saves the P time to receive ACK caz it overlaps with the P time required to receive data packet from the receiver
so here efficiency will be $\eta = \frac{useful\_time}{total\_time} = \frac{T}{T+P}$