A transformer does not create energy. For a transformer that is 100% efficient, the electrical power put into the primary coil equals the electrical power taken out of the secondary coil. Electrical power is potential difference multiplied by current, so:
VP × IP = VS × IS
Here VP is the potential difference across the primary coil in volts (V), IP is the current in the primary coil in amperes (A), VS is the potential difference across the secondary coil in V and IS is the current in the secondary coil in A. Power is measured in watts (W).
Worked example: a step-down transformer has VP = 230 V and IP = 2 A, so the input power is 460 W. The secondary has VS = 23 V, so IS = 460 ÷ 23 = 20 A. The voltage went down by a factor of 10 and the current went up by a factor of 10. A step-up transformer does the opposite: when the voltage goes up, the current goes down. For example, a step-up transformer with VP = 25 V and IP = 4 A has an input power of 100 W. With VS = 250 V, IS = 100 ÷ 250 = 0.4 A.