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Dividing a number by 100 is the same as converting to a percentage (parts per hundred).
45% can be represented as 45/100 or 0.45 You ask yourself if 45/100 is 81, what would be the value for 100/110 (which is 1) and you find that by dividing 81 by 45/100, which is the same as dividing 81 by 0.45 Hence the number is 81/0.45 = 8100/45 = 900/5 = 180
Because multiplying or dividing them by the same NON-ZERO number does not alter their ratio.
math
A percent is calculated by dividing a number by 100.