Solving the equations of Timoshenko beam theory is not easy. Therefore, many form factors regarding shear have been proposed. In this paper, we propose a method that satisfies the principle of superposition and separates a beam into a bending side and a shear side. We then divide the equations of elasticity theory into two states. Each equation is reduced from the original equation, making it easier to solve the equation. The resulting shear form factor did not depend on Poisson’s ratio, unlike those previously proposed.