Illuminance(E) = luminous flux(?) / area(A)
Luminous flux is the power output of a light source corrected for the dependence on wavelength of the sensitivity of the human eye, and it is measured in lumen, written as lm (?). Illuminance on a surface is the luminous flux per unit area falling on the surface (E). It is measured in lux, written as lx. 1 lx = 1 lm/m^(2).

Let the vertical surface be A, and the leaning surface be A'. Since A'=A/[cos(theta)], E' = ?/A' = ?/{A/[cos(theta)]} = (?/A)·cos(theta) = E?cos(theta).

A spherical surface of radius r has an area of 4πr^2. If the luminous flux of the source is ?, the illuminance on the surface will be E=?/(4πr^2).

Suppose point X on the surface is r away from the source, whose luminous flux is ?, and the light hits the surface at an angle theta at X. By combining E'=E?cos(theta) and E=?/(4πr^2), the illuminance at X is given by E=??cos(theta)/(4πr^2).
Luminous Efficacy=?/P
Luminous efficacy (or efficacy) measures the effectiveness of a light source, and is measured in lm/W.