W have developed the simplified formalism of PSBM in order to save calculation time and to increase the accuracy. Using this new formalism of PBM, we have evaluated the loss of the three kinds of waveguide; bent, Y-branch, and cascaded Y-branches. It takes nearly half of the conventional PBM calculation time, even in spite of increasing of he calculation accuracy. This simplified formalism of PBM would be used efficiently in analysis of complicated three dimensional dielectric optical waveguide.