Least count of a measuring instrument is the least value of physical quantity that can be measured accurately using the instrument.For example,Take a spring balance whose range is 0-25kg. In this scale, you can see that the 1kg is divided into 10 equal parts. Therefore, the least value it can measure is 100g which can be found out by,Measurement=1kgNumber of divisions=10Least count=1/10 =0.1kg or 100gHence 100g is the least count of this is 100 g .In the similar way you can find the least count of different spring balances of different range.