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435
435/999
0.00435 is a fraction. It is a fraction in decimal form rather than in the form of a ratio. However, that does not stop it being a fraction. And, being a decimal, there is no other form. One rational equivalent is 435/10000.
123
12.22% of 435= 12.22% x 435= 12.22%/100% x 435= 0.1222 x 435= 5.499