No, 30 over 90 = 1 over 3, 1 over 10 cannot be simplified any further
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1 over 10
9 over 10 or 90%.
9/10
90/300 = 9/30 = 3/10 = 3 ÷ 10 = 0.3
They can both be simplified to the same fraction, 1/3, so yes, they are equivalent.