A percentage expresses a quantity per hundred: \(p\%=\dfrac p{100}\). To express one quantity as a percentage of another, divide by the reference quantity, then multiply by \(100\%\). Use the same units first.
Example
\(\dfrac{45}{30}\times100\%=150\%\): \(45\) is \(150\%\) of \(30\). It is \(50\%\) greater than \(30\), not \(150\%\) greater.
In the reverse comparison, \(\dfrac{45-30}{45}\times100\%=33\dfrac13\%\), so \(30\) is \(33\dfrac13\%\) less than \(45\). The comparison base changed.
Conversions preserve value: \(\dfrac38=0.375=37.5\%\). A percentage above \(100\%\) is valid when the compared quantity exceeds the reference quantity.
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