Publisher notes · reviewed 10 September 2026
Percentages are a ratio, not a second number sitting beside 100
Finding P% of N multiplies N by P/100. Asking what percent X is of Y divides X by Y and multiplies by 100. Those are inverse questions. This page keeps them separate so the denominator does not swap by accident.
Why the order of X and Y matters
"36 is what percent of 240?" is (36/240)×100 = 15%. "240 is what percent of 36?" is a different question and a number over 100%. Finance uses the first form for "what share of salary is rent." Using the sale price as the base when you meant the original price is the usual discount mistake; that belongs on the percentage-change page.
Worked examples
18% of 250
(18/100)×250 = 45. Reversing: 45 is 18% of 250.
Limits of this page
- A percentage of a percentage (interest on GST) needs two steps, not one box.