Yes, it is called an improper fraction since the numerator is bigger than the denominator
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215%:= 215% in percent= 215/100 or 43/20 in fraction
2.15 = 215/100 = 43/20
fraction of 106 over 100 = 106/100 or 53/50
The reduced fraction for 40 over 100 is 2/5
215/360