Yes. Any decent introductory text on relativity does this – but probably just in one or two sentences before going on to derive the actual formula (for which the apparent level of complexity of the resulting equations may depend on the reader’s experience).
The basic idea is that if two identical side-by-side trains are passing by one another and a light signal is sent when the ends from which it is sent are together, then if the trains are in relative motion the signal will reach the far end of one before the other. So if observers on both trains measure the same speed of light then their units of length and/or time must be different. Working out exactly how the coordinates used by each observer are related to those of the other does involve the use of mathematical formulas and equations, but they are well within the scope of high school algebra so whether or not you call them “complex” is a matter of perspective.