To convert a percentage to a ratio, write out the percentage number as a fraction, reduce the fraction to its simplest form and convert the new fraction to a ratio by replacing the slash mark with a colon. Converting a percentage to a ratio takes only a few minutes and requires paper and a pencil.

**Write the percentage down as a fraction**Start by writing out the percentage as a fraction over 100. So, if the percentage is 46 percent, write it as the following: 46/100.

**Reduce the fraction**Take the fraction down to its simplest form. The example, 46/100, can be reduced by dividing both numbers by 2, or 2/2. This yields the fraction 23/50, which cannot be reduced further.

**Express the fraction as a ratio**Expressing a fraction as a ratio simply means replacing the slash mark with a colon. So, in the example, 23/50 becomes the ratio 23:50.

**Convert a ratio into a fraction**To reverse the process, turn the ratio back into a fraction. To use a new example, convert the ratio 5:7 into 5/7. Divide the top number by the bottom number. In the example, this yields 0.71. Convert the decimal into a percentage by moving the period two places to the right and adding the percent symbol. In this case, the answer is 71 percent, or 71 percent.