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5% of 435.00= 5% * 435= 0.05 * 435= 21.75
5% of 16= 5% * 16= 0.05 * 16= 0.8
You make a list of the grades, in descending order. Then you pick the top 10%; for example, if there are 50 students, you pick the top 5. To get the percentile, you look at the corresponding grade, in the position that corresponds to #5 in this example.
This is always changing. See the Forbes 500 for a list of the wealthiest people.