Depth Estimation

I would like to ask where the bold expression is coming from?
To calculate the source depths:
Database Tools > Channel math.
Enter the Expression: C0 = (-C1)/(4*3.14)
Assign channels: Enter a new name for C0 and select the gradient channel as C1.

source link: https://my.geosoft.com/supportcentre#/kb/kA3a0000000P0XOCA0

Thank you all.

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