There is no equivalence.
A yard is a measure of length or distance while a square foot (or x feet by y feet) is a measure of area. The two measure different things and, according to basic principles of dimensional analysis, conversion from one to the other is not valid without some addition information.
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There are NO yards in 12ft X 8 ft.
'Yards' is a measure of length. '12ft X 8 ft is a measure of area.
However, if you mean 'Square Yards (sq.yds). Then there are two methods to calculate.
#1
12 ft = 4 yds
8 ft = 2 2/3 yds
Hence
4 tds X 2 2/3 yds = 10 2/3 sq. yds.
#2
12 ft x 8 ft = 96 sq/ ft/
96 sq.ft / 9 = 10 6/9 sq.yds. = 10 2/3 sq. yds ( As before).
NB '9' is the number of square feet in 1 square yard.
9 feet = 3 yards
8 square yards.
23.67 square yards
9 - 6 = 3 20 - 8 = 12 Therefore, 9 yards 20 feet - 6 yards 8 feet equals 3 yards 12 feet. There are 3 feet in one yard. Therefore, this is equal to 3 + (12/3) = 3 + 4 = 7 feet.
12 inches = 1 foot. So 25 feet and 12 inches = 26 feet. 3 feet = 1 yard so 26 feet = 8 yards and 2 feet.