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Percentage in Maths. Every percentage problem has three possible unknowns or variables : Percentage; Part; Base; In order to solve any percentage problem, you must be able to identify these variables. Look at the following examples. All three variables are known: Example: 70% of 30 is 21. 70 is the percentage. 30 is the base. 21 is the part. And another way of saying 25/100 is this is 25 per 100, or 25%. So this is equal to 25%. Now, there's a couple of other ways you could have thought about it. You could have said well, 4/16, this is literally 4 divided by 16. Well, let me just do the division and convert to a decimal, which is very easy to convert to a percentage.