Percents can be expressed as fractions and decimals. A percent means “out of 100,” so we can express 40% as the fraction 40⁄100. We can simplify this fraction to2⁄5 by dividing by the greatest common factor, 20.

We can also express a percent as a decimal. Percents show a part out of a hundred, or hundredths, so you can divide the percent by 100 to find the decimal. 40 divided by 100 equals 40 hundredths, or .4. You can also divide the numerator by the denominator in the simplified fraction, 2⁄5, to find the equivalent decimal.


These values are all equivalent.

75% =

A
75/10

B
2/3

C
3/4

D
3/5