
A percentage expresses a number or ratio as a fraction of 100. The symbol % means “per hundred.”
For example:
Percentages are commonly used in budgets, discounts, taxes, performance reports, survey results and financial comparisons.
To determine what percentage one number represents of another, use:
Percentage = (Part ÷ Whole) × 100
The part is the amount you are measuring. The whole is the total amount.
For example, if 36 of 48 employees completed a survey:
Percentage = (36 ÷ 48) × 100
Percentage = 0.75 × 100
Percentage = 75%
Therefore, 75% of employees completed the survey.
Multiply the decimal by 100 and add the percentage symbol.
Example:
0.62 × 100 = 62%
Moving the decimal point two places to the right produces the same result.
Additional examples:
First divide the numerator by the denominator. Then multiply the decimal result by 100.
For example, convert 3/20 to a percentage:
3 ÷ 20 = 0.15
0.15 × 100 = 15%
Therefore, 3/20 equals 15%.
Divide the percentage by 100 or move the decimal point two places to the left.
Examples:
This conversion is useful when multiplying a number by a percentage.
Question: What percentage of 80 is 56?
Formula:
Percentage = (Part ÷ Whole) × 100
Calculation:
(56 ÷ 80) × 100 = 70%
Answer: 56 is 70% of 80.
Question: What is 30% of 250?
Formula:
Part = Percentage as a decimal × Whole
Calculation:
0.30 × 250 = 75
Answer: 30% of 250 is 75.
Question: 45 is 15% of what number?
Formula:
Whole = Part ÷ Percentage as a decimal
Calculation:
45 ÷ 0.15 = 300
Answer: 45 is 15% of 300.
First calculate the discount amount, then subtract it from the original price.
Suppose a $160 product is discounted by 25%.
Discount amount:
$160 × 0.25 = $40
Sale price:
$160 − $40 = $120
The sale price is $120.
You can also multiply the original price by the percentage remaining:
100% − 25% = 75%
$160 × 0.75 = $120
Suppose a product costs $120 after a 30% discount.
A 30% discount means the sale price is 70% of the original price.
Original price:
$120 ÷ 0.70 = $171.43
The original price was approximately $171.43.
A common mistake is dividing the sale price by the discount percentage. You must divide by the percentage of the original price that remains.
Use:
Percentage increase = ((New value − Original value) ÷ Original value) × 100
Suppose monthly website traffic increases from 8,000 to 10,000 visits.
Difference:
10,000 − 8,000 = 2,000
Divide by the original value:
2,000 ÷ 8,000 = 0.25
Convert to a percentage:
0.25 × 100 = 25%
Website traffic increased by 25%.
Use:
Percentage decrease = ((Original value − New value) ÷ Original value) × 100
Suppose customer complaints decrease from 240 to 180.
Difference:
240 − 180 = 60
Divide by the original value:
60 ÷ 240 = 0.25
Convert to a percentage:
0.25 × 100 = 25%
Customer complaints decreased by 25%.
These calculations are not the same.
Suppose a conversion rate increases from 20% to 25%.
The percentage-point increase is:
25% − 20% = 5 percentage points
The percentage increase is:
((25 − 20) ÷ 20) × 100 = 25%
Therefore, the rate increased by five percentage points, which represents a 25% increase relative to the original rate.
Percentage difference compares two values when neither value is treated as the original baseline.
Use:
Percentage difference = (Absolute difference ÷ Average of the two values) × 100
Suppose one supplier charges $25 and another charges $30.
Absolute difference:
|30 − 25| = 5
Average:
(30 + 25) ÷ 2 = 27.5
Percentage difference:
(5 ÷ 27.5) × 100 = 18.18%
The percentage difference is approximately 18.18%.
This differs from percentage increase. If the price rose from $25 to $30, the percentage increase would be:
((30 − 25) ÷ 25) × 100 = 20%
An employee answers 42 of 50 training questions correctly.
(42 ÷ 50) × 100 = 84%
The employee’s score is 84%.
A salesperson receives a 6% commission on $18,000 in sales.
$18,000 × 0.06 = $1,080
The commission is $1,080.
A product costs $85, and the sales tax rate is 7%.
Tax:
$85 × 0.07 = $5.95
Total:
$85 + $5.95 = $90.95
The total price is $90.95.
An employee’s salary increases from $60,000 to $64,500.
Difference:
$64,500 − $60,000 = $4,500
Percentage increase:
($4,500 ÷ $60,000) × 100 = 7.5%
The salary increased by 7.5%.
A product sells for $100 and produces $35 in profit.
Profit margin:
($35 ÷ $100) × 100 = 35%
The profit margin is 35%.
A team completes 68 of 80 planned tasks.
(68 ÷ 80) × 100 = 85%
The completion rate is 85%.
A company sells 12,000 units in a market with total sales of 80,000 units.
(12,000 ÷ 80,000) × 100 = 15%
The company has a 15% market share.
If the part is in cell A2 and the whole is in B2, enter:
=A2/B2
Then format the result as a percentage.
To calculate 20% of the value in A2:
=A2*20%
To calculate percentage change from the old value in A2 to the new value in B2:
=(B2-A2)/A2
Format the result as a percentage.
The denominator should represent the complete group or original baseline relevant to the question.
When multiplying, convert 15% to 0.15 unless your calculator or spreadsheet accepts the percentage symbol directly.
Percentage change normally uses the original value as the denominator.
An increase from 10% to 15% is five percentage points but a 50% relative increase.
A 20% decrease followed by a 20% increase does not return to the original value. If $100 falls by 20%, it becomes $80. Increasing $80 by 20% produces $96.
Keep additional decimal places during the calculation and round the final result. Early rounding can create avoidable errors in financial or analytical work.

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A decimal expresses a value relative to one, while a percentage expresses it relative to 100. Multiplying by 100 converts between these formats.
Yes. A percentage above 100% means the value is greater than the reference amount. For example, 150% of 80 is 120.
Divide the number by 10. For example, 10% of 450 is 45.
Use simple benchmark percentages. Find 10% by dividing by 10, 1% by dividing by 100 and 50% by dividing by two, then combine those values as needed.