Percentages, fractions and decimals are essentially the same idea in different forms. A fraction is one whole number divided by another whole number eg.2 over 5, and so is a percentage, except that the denominator is always 100 eg. 40%=40 over 100. To change any fraction or percentage into a decimal we actually carry out the division, so40%=40 over 100 =0.4.
The table below shows some examples of this equivalence.
Fraction 
Decimal 
Percentage,% 
2 over 25 
0.08 
8 
7 over 50 
0.14 
14 
3 over 10 
0.3=0.30 
30 
3 over 8 
0.375 
37.5 
7 over 20 
0.35 
35 
1 over 1 
1 
100 
47 over 40 
1.175 
117.6 
2=2 over 1 
2 
200 
3 over 2 
1.5 
150 
Several things can be noted about the numbers in the table:

A whole number is a fraction since we can write for example, 2 as 2 over 1.

A percentage greater than 100% is possible – the numerator is greater than the denominator.

Given a percentage we can find the fraction by writing the percentage over 100 and the decimal by carrying out the division.

Given a decimal we can find the percentage by writing the multiplying by 100.

Given a fraction we can find the decimal by carrying out the division and the percentage by multiplying by 100.