It is an equivalent fraction.
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Equivalent fractions have the same value.
You cannot because it is not true - unless the fraction is 0/n (for any n) or n/n = 1.
That's exactly the result when the numerator and denominator of the fraction are both multiplied by the same number.
Improper
0.32 = 32/100 = 8/25 which cannot be simplified further. However, there are infinitely many fractions with the same value.