The two fractions are not "the same", but they are indeed equivalent to each other - when expressed in decimal form, 365/90 is equal to 73/18.
90 days divided by 365 days = 24.6575% of the year.
8.4884
About 24.66 percent of 365 is 90 .
365
It is 90/365 which can be simplified, if you so wish.
60.8333
27.3973
4109.589
109589.0411
129.926
315068.4932