As such, it is important to have recommendations that can work anytime. In as much as these formulas exist, there are very few people who use them. This one compares the font height to the size of the screen available. There is also another formula for font size selection that is known as the 8H rule. The Best Font Size for Maximum Viewing Distance for a 16:9 Screen
Where the row and column intersect, that is the furthest distance that the person at the back should be seated.Choose the column that is the same with your minimal text size.Choose the row that is the same with the width of your screen.