For steady incompressible flow of constant density without a body force, the Euler equation and mass conservation give
Apply the divergence theorem componentwise to a fluid volume. With its outward normal, the integral momentum flux balance is
If a solid bounds part of the volume, retain its pressure contribution; that contribution supplies the force on the fluid. This derivation includes pressure as well as transported momentum.
Choose the axis in the incoming jet direction. The printed diagram measures between that axis and the downstream sheet: it is the cone's half-angle. Along a streamline, the steady Euler equation integrates to the Bernoulli equation . At the incoming free jet and the outgoing free sheet the pressure is atmospheric. With gravity neglected, the outgoing speed is therefore . This argument uses far free surfaces; it does not assert atmospheric pressure on the wetted sphere.
At radial distance , the sheet's circumference is . Its cross-section normal to its velocity is this circumference times its small thickness . Conservation of mass gives , hence
For the axial momentum balance, transverse contributions cancel by axial symmetry. The outgoing axial momentum rate is and the incoming rate is . Uniform atmospheric pressure cancels on the closed control surface when expressed as gauge pressure. The sphere's force on the fluid is therefore in the axis direction. By action and reaction, the fluid force on the sphere is downstream, with magnitude
The downstream direction in the original diagram fixes this sign and the factor . If one calls the full cone opening its vertex angle, that full opening is ; using as the full opening would conflict with the printed thickness formula.

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