"Percent" means "per one hundred," so 44% is 44/100. This fraction in its simplest form is 11/25.
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44% is really 44 percent out of 100 percent. the fraction would be 44/100 and the decimal would be .44 which is read 44 hundredths which relates to the fraction.
44/100 = 11/25
44% = 44/100 = 11/25
44/100
105%