Yes, they are.
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The ratios are not equal.
The fractions are proportional and their cross products are equal
The products of the diagonal terms of two ratios is known as the cross product. This term is more often used in reference to vectors, however.
To determine if two ratios are proportional, we cross multiply and check if the products are equal. In this case, 8 * 4 = 32 and 9 * 3 = 27. Since 32 is not equal to 27, the ratios 8 to 9 and 3 to 4 are not proportional.
Two fractions, a/b and c/d are equal if and only if the cross products ad and bc are equal.