Converting percentages to fractions is a fundamental mathematical skill that simplifies various calculations. To convert a percentage to a fraction, start by removing the percent sign (%) and dividing the number by 100. For instance, 75% becomes 75/100. Next, simplify the fraction by finding the greatest common divisor (GCD) of the numerator and denominator and dividing both by this number. In this example, the GCD of 75 and 100 is 25, so dividing both by 25 results in 3/4. Therefore, 75% is equivalent to the fraction 3/4. This method applies to any percentage, whether it's a whole number, decimal, or mixed number. Mastering this conversion enhances numerical proficiency and aids in understanding the relationship between percentages and fractions.