A. Meaning of Percentage:
The word Percent comes from the Latin *per centum*, meaning "by the hundred" or "out of one hundred". Symbol: $\mathbf{\%}$.
- To convert a fraction or decimal into a percentage: Multiply by $100\%$. $$\frac{3}{5} = \frac{3}{5} \times 100\% = \mathbf{60\%}; \quad 0.085 = 0.085 \times 100\% = \mathbf{8.5\%}$$
- To convert a percentage into a fraction or decimal: Divide by $100$ and remove the $\%$ symbol. $$45\% = \frac{45}{100} = \mathbf{\frac{9}{20}} = \mathbf{0.45}$$
B. Expressing One Quantity as a Percentage of Another:
$$\mathbf{\text{Percentage} = \frac{\text{Given Value } (A)}{\text{Base Value } (B)} \times 100\%}$$Mandatory Rule: Both quantities $A$ and $B$ must be converted into the exact same physical units before calculating!