The concept of common factors applies only to numbers that are integers. In the context of fractions any number is divisible by any other [non-zero] number.
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104/25 = 44/25
About 1 and 23/25
There are an infinite number of those. 104/25 is one of them.
Yes; 1.4 is 104%; 104>25
416/100 = 104/25