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For fractions you just divide the numerator (the top number) by the denominator (the bottom number). then take the result and multiply it by 100, and put a percentage sign behind it. For ordinary numbers you need to know what the percentage refers to - that is, what is 100% To calculate what percentage A is of B, we do the same as we did with the fractions - divide A by B and multiply by 100, so that to find out what percentage 40 is 160 we divide 40 by 160 and get 0.25 and we multiply that by 100 and 25%.

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