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First you subtract 76 - 35 and equals 41 and then you do 41/76 = 0.5394 and x by 100 and get : 53.94 !

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No, that is the percentage difference between the two numbers. To calculate the value of 35, as a percentage of 76, simply multiply 35 by 100 and divide by 76 = 35*100/76 = 46.05% (which is 100% - 53.95%, the latter being the correctly rounded version of the above).

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Q: How do you calculate the percentage of two numbers example 35 of 76?
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