Twenty-three and seventy-five hundredths.
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Percent means hundredths, so that is 23.75 / 100 or 2375 / 10000.
About 0.27. If you want an exact fraction, it's 2375/8712.
The word form is: thirty and sixty-eight thousandths.
Numerically you can drop the prefix zero; hence 050 = 50 50 in word form is 'Fifty'.
1.002 in word form is: one and two thousandths.