A percent is a ratio whose denominator is 100. Since percents are ratios, they can easily be expressed as fractions. Remember that percent means per 100, so the denominator of the fraction is 100. To ...A percent is a ratio whose denominator is 100. Since percents are ratios, they can easily be expressed as fractions. Remember that percent means per 100, so the denominator of the fraction is 100. To convert a percent to a decimal, we first convert it to a fraction and then change the fraction to a decimal. To convert a decimal to a percent, remember that percent means per hundred. If we change the decimal to a fraction whose denominator is 100, it is easy to change that fraction to a percent.