A decimal number is simply a way of representing a number in such a way that the place value of each digit is ten times that of the digit to its right. A decimal representation does not require a decimal point. So the required decimal representation is 146, exactly as in the question.
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Percent means "out of 100" → 146 % = 146/100 = 73/50 = 123/50 → 146 % = 146/100 = 146 ÷ 100 = 1.46
1.46 is 146%
Percent is hundredths. So 1.46 = 146%
146/10 = 14.6
Expressed as a percentage, 1.46 is equal to 146 percent.