The resistances in the arms P and Q are fixed to a desired ratio. The resistance in the arm R is adjusted so that the galvanometer shows no deflection. Now the bridge is balanced. The unknown resistance X = RQ/P, where P and Q are the fixed resistances in the ratio arms and R is the adjustable known resistance.
If L is the length of the wire used to prepare the resistor with resistance X and r is its radius, then the specific resistance (resistivity) of the material of the wire is given by \(\rho = \cfrac{X\pi r^2}{L}\)