Formula
Usable Mbps = Link Mbps × (Utilization ÷ 100) × (1 − Reserve ÷ 100)
Concurrent users = floor(Usable Mbps ÷ Mbps per user)
What the result means
The main result is the largest whole number of active users that fits inside the planned bandwidth pool. It is a capacity estimate, not a guarantee: protocol behavior, uneven user demand, and another bottleneck can lower observed performance.
Treat per-user bandwidth as concurrent sustained demand. If you only know a file size, first convert it into a required transfer rate for the desired completion time.