This calculation is based on a simple ratio of old vs new for both injectors and airflow meter. For example if the stock K value is 34,275 and injector size was changed from 370cc to 550cc then the new value will be 21,475 x (370/550) = 14,447. Obviously if we have bigger injectors then we need a smaller K value.
Same deal with airflow meters except we use maximum horsepower figures to do the calculation. For example it is taken that a standard SR20 airflow meter gives its maximum reading at around 290hp. If we fit a Z32 airflow meter, which has a max HP rating of 550hp then the calculation is 21,475 (standard K value) x (550/290) = 40,728.
If you change both injectors AND airflow meter you need to do both of the above calculations: 21,475 x (370/550) x (550/290) = 27,400.
This is only a rough calculation to get things “in the ball park”.