The coefficient of active earth pressure ($K_a$) as per Rankine’s Theory is derived based on the lateral pressure exerted by soil in its active state. The formula is:
\[K_a = \frac{1 - \sin \theta}{1 + \sin \theta},\]
where $\theta$ is the angle of internal friction of the soil. This formula is widely used in geotechnical engineering to calculate lateral earth pressure.