duki
Your second expression is not correct.
IEEE STD 112 defines efficiency:
Efficiency is the ratio of output power to total input power. Output power is equal to input power minus the losses. Therefore, if two of the three variables (output, input, losses) are known, the efficiency can be determined by one off the following equations:
EFF= output power/input power
EFF= (input power – losses)/input power
EFF= output power/ (output power + losses)
Use the formula that better fits your available data.
You have named the input power as “absorbed power” and the output power as “bKW of load”
Note that the rated or Nameplate kW or HP apply only when the load connected to the shaft matches exactly the name plate power. It is obvious that the units must be consistent, kW or HP.