One tile covers its width times its height. Divide the area you are tiling by that to get the base number of tiles, then add the waste percentage for cuts and breakages. The calculator rounds up to whole tiles, since you cannot buy part of one.
For 12 square metres with 300 by 300 mm tiles, each tile covers 0.09 square metres, so you need about 134 tiles for the area. Adding 10% waste takes it to around 147 tiles to buy.
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