Percent is understood as a rate per hundred: denotes the rational number , so conversion preserves the quantity represented rather than merely removing the percent symbol. Whole-number and simple terminating-decimal percents, including values greater than , can be expressed as equivalent simplified proper or improper fractions, supporting comparison and proportional reasoning; repeating-decimal and more advanced symbolic cases are outside this scope.
A percent means “per 100.” Therefore, to change a percent to a fraction, write the number before the percent sign over , then simplify.
Example: Convert to a fraction.
Therefore,
This fraction is improper because is greater than . It can also be written as the mixed number .
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