To make this transformation, we will first calculate the ratio of the elastic moduli for the timber and the CFRP. Since we intend to transform the CFRP into an equivalent amount of timber, this modular ratio (denoted n) will be used to transform the width of the CFRP (for calculation purposes only).
Once we've transformed the CFRP plate into an equivalent area of timber, we can compute the centroid location and the moment of inertia of the transformed cross section. The flexure formula can be used to compute stresses in the timber portion of the beam. For the CFRP material, the stresses computed with the flexure formula must be multiplied by the modular ratio n.