u (Near point of a normal eyes) = -25cm
v (Distance between the lens and screen or retina) = 2.5cm
By using lens formula,
1/v - 1/u = 1/f
1/2.5 - 1/-25= 1/f
1/2.5 + 1/25 = 1/f
11/25 = 1/f
f = 11/25 cm
Since f is in cm,
100/f = P
100 x 11/ 25 = P
1100/25 = P
P = 44 D