3.2 Decimals, Percents & Conversions

Key Takeaways

  • Converting fractions to decimals involves dividing numerator by denominator; denominators with prime factors other than 2 or 5 produce infinite repeating decimals.
  • Repeating decimals can be converted to exact fractions in lowest terms using algebraic equations that align repeating periods.
  • Percent changes must always be calculated relative to the original base value using \( \frac{\text{Change}}{\text{Original}} \times 100\% \).
  • Successive percentage changes (such as discounts followed by Ontario HST sales tax) are non-additive and must be calculated sequentially via multiplicative scale factors.
Last updated: August 2026

3.2 Decimals, Percents & Conversions

Quick Summary: Rational numbers can be expressed interchangeably as fractions, decimals, or percentages. Understanding place value, distinguishing between terminating and repeating decimals, and mastering mental estimation without a calculator are key requirements of the Ontario Mathematics Proficiency Test (MPT). This section details exact conversion algorithms, non-calculator percent decomposition strategies, and multi-step percent change calculations.


1. Structure of Decimals: Terminating vs. Repeating Decimals

A decimal representation is a positional system based on powers of 10. Every rational number ( \frac{a}{b} ) in lowest terms can be converted to a decimal via long division, yielding one of two forms:

  1. Terminating Decimals: The long division process terminates with a remainder of 0. A fraction ( \frac{a}{b} ) (in lowest terms) produces a terminating decimal if and only if the prime factorization of the denominator ( b ) contains no prime factors other than 2 and 5 (i.e., ( b = 2^m \cdot 5^n )). Examples: ( \frac{3}{8} = \frac{3}{2^3} = 0.375 ); ( \frac{7}{20} = \frac{7}{2^2 \cdot 5} = 0.35 ).

  2. Repeating (Periodic) Decimals: The long division produces a repeating sequence of digits (the repetend). A fraction ( \frac{a}{b} ) (in lowest terms) produces a repeating decimal if and only if the prime factorization of ( b ) contains at least one prime factor other than 2 or 5. Examples: ( \frac{1}{3} = 0.333\dots = 0.\overline{3} ); ( \frac{5}{11} = 0.4545\dots = 0.\overline{45} ).


2. Algebraic Method: Converting Repeating Decimals to Fractions

To convert a repeating decimal to an exact fraction in lowest terms, use the following algebraic algorithm:

  1. Set variable ( x ) equal to the repeating decimal.
  2. Multiply ( x ) by ( 10^k ), where ( k ) is the number of digits in the non-repeating part past the decimal point.
  3. Multiply ( x ) by ( 10^{k+p} ), where ( p ) is the length of the repeating period.
  4. Subtract the equation in Step 2 from the equation in Step 3 to eliminate the infinite repeating tail.
  5. Solve for ( x ) and reduce the fraction to lowest terms.

Detailed Example

Convert ( 0.2\overline{45} ) to a simplified fraction:

  • Let ( x = 0.2454545\dots )
  • Multiply by 10 (1 non-repeating decimal place): ( 10x = 2.454545\dots )
  • Multiply by 1000 (1 non-repeating + 2 repeating places): ( 1000x = 245.454545\dots )
  • Subtract: ( 1000x - 10x = 245.454545\dots - 2.454545\dots ) [ 990x = 243 \implies x = \frac{243}{990} ]
  • Simplify by dividing numerator and denominator by ( \operatorname{gcd}(243, 990) = 9 ): [ x = \frac{243 \div 9}{990 \div 9} = \frac{27}{110} ]

3. Benchmark Conversion Table

Candidates should memorize key fraction-decimal-percent equivalencies for high-speed estimation on the MPT:

FractionDecimalPercent
( \frac{1}{8} )( 0.125 )( 12.5% )
( \frac{1}{6} )( 0.16\overline{6} )( 16.\overline{6}% \text{ or } 16\frac{2}{3}% )
( \frac{1}{5} )( 0.20 )( 20% )
( \frac{1}{4} )( 0.25 )( 25% )
( \frac{1}{3} )( 0.33\overline{3} )( 33.\overline{3}% \text{ or } 33\frac{1}{3}% )
( \frac{3}{8} )( 0.375 )( 37.5% )
( \frac{2}{5} )( 0.40 )( 40% )
( \frac{1}{2} )( 0.50 )( 50% )
( \frac{3}{5} )( 0.60 )( 60% )
( \frac{2}{3} )( 0.66\overline{6} )( 66.\overline{6}% \text{ or } 66\frac{2}{3}% )
( \frac{3}{4} )( 0.75 )( 75% )
( \frac{5}{8} )( 0.625 )( 62.5% )
( \frac{4}{5} )( 0.80 )( 80% )
( \frac{7}{8} )( 0.875 )( 87.5% )

4. Percent of a Quantity & Non-Calculator Estimation Strategies

"Percent" means "per hundred" (( P% = \frac{P}{100} )). To calculate ( P% ) of a quantity ( N ), evaluate ( \frac{P}{100} \times N ).

Non-Calculator Mental Decomposition Techniques

On non-calculator sections of the MPT, decompose target percentages into standard benchmark building blocks:

  • ( 10% ) of ( N ): Shift decimal point 1 place left (( N \div 10 )).
  • ( 1% ) of ( N ): Shift decimal point 2 places left (( N \div 100 )).
  • ( 5% ) of ( N ): Take half of ( 10% ) of ( N ).
  • ( 15% ) of ( N ): Compute ( 10% + 5% ).
  • ( 25% ) of ( N ): Divide ( N ) by 4.
  • ( 75% ) of ( N ): Compute ( 50% + 25% ) or ( N - 25% ).

Example: Compute ( 17.5% ) of ( $480 ) mentally:

  • ( 10% \text{ of } 480 = 48 )
  • ( 5% \text{ of } 480 = 24 )
  • ( 2.5% \text{ of } 480 = 12 )
  • ( 17.5% = 48 + 24 + 12 = $84 ).

5. Percent Increase, Percent Decrease, and Multi-Stage Changes

Percent Change Formula

Percent change expresses the relative change between an original base value and a new value: [ \text{Percent Change} = \frac{\text{New Value} - \text{Original Value}}{\text{Original Value}} \times 100% ] Critical Warning: The denominator is always the original (initial) base value, never the new value!

Multiplicative Scale Factors

  • Percent Increase of ( r% ): ( \text{New Value} = \text{Original Value} \times (1 + r) ).
  • Percent Decrease of ( r% ): ( \text{New Value} = \text{Original Value} \times (1 - r) ).

Sequential / Multi-Stage Percent Changes

When multiple percent changes occur in sequence, scale factors multiply. Percentage values cannot be added or subtracted directly.

Example: An item undergoes a ( 20% ) discount followed by Ontario's ( 13% ) Harmonized Sales Tax (HST).

  • Discount factor: ( 1 - 0.20 = 0.80 )
  • Tax factor: ( 1 + 0.13 = 1.13 )
  • Combined factor: ( 0.80 \times 1.13 = 0.904 )
  • Net effect: ( (0.904 - 1) \times 100% = -9.6% ) (a net discount of ( 9.6% ), not ( 20% - 13% = 7% )).

6. Step-by-Step Worked Problems

Worked Problem 1: Converting a Complex Repeating Decimal to Lowest Terms Fraction

Problem: Express the repeating decimal ( 0.15\overline{4} ) (where only the digit 4 repeats) as a fraction in lowest terms.

Step-by-Step Solution:

  1. Define the Variable Let ( x = 0.154444\dots )

  2. Multiply by Power of 10 to Move Non-Repeating Digits Past Decimal

    • Non-repeating part has 2 digits (15), so multiply by ( 10^2 = 100 ): [ 100x = 15.4444\dots ]
  3. Multiply by Power of 10 to Include One Repeating Period

    • Repeating block has 1 digit (4), so multiply by ( 10^{2+1} = 1000 ): [ 1000x = 154.4444\dots ]
  4. Subtract to Eliminate Repeating Decimal Tail [ 1000x - 100x = 154.4444\dots - 15.4444\dots ] [ 900x = 139 ]

  5. Solve for ( x ) and Check for Reducibility [ x = \frac{139}{900} ]

    • Check prime factors of 139: ( \sqrt{139} \approx 11.79 ). Primes to check: 2, 3, 5, 7, 11. 139 is not divisible by any of these, so 139 is prime.
    • Final Answer: ( \frac{139}{900} ).

Worked Problem 2: Sequential Discount and Tax Calculation

Problem: A school board orders science equipment listed at ( $650.00 ) per unit. The supplier provides a ( 15% ) educational discount. Following the discount, Ontario's ( 13% ) HST is added at checkout. Calculate: (a) the final cost per unit, and (b) the overall net percentage change relative to the original list price of ( $650.00 ).

Step-by-Step Solution:

  1. Calculate Discounted Price

    • Educational discount multiplier: ( 1 - 0.15 = 0.85 ). [ \text{Discounted Price} = 650.00 \times 0.85 = $552.50 ]
  2. Calculate Final Price with Ontario HST (13%)

    • Tax multiplier: ( 1 + 0.13 = 1.13 ). [ \text{Final Price} = 552.50 \times 1.13 = $624.325 ]
    • Rounding to the nearest cent gives ( $624.33 ).
  3. Calculate Overall Net Percentage Change

    • Combined multiplier: ( 0.85 \times 1.13 = 0.9605 ).
    • Net percentage change: [ (0.9605 - 1) \times 100% = -3.95% ]
    • Final Answer: (a) ( $624.33 ) per unit, (b) a net decrease of ( 3.95% ) relative to list price.

Worked Problem 3: Percent Change & School Demographics Word Problem

Problem: In 2024, a high school enrolled 480 students. In 2025, enrollment increased by ( 12.5% ). In 2026, enrollment decreased by ( 10% ) relative to the 2025 enrollment level. Calculate the number of students enrolled in 2026 and the net percentage change from 2024 to 2026.

Step-by-Step Solution:

  1. Calculate 2025 Enrollment

    • ( 12.5% = \frac{1}{8} ).
    • Increase: ( 480 \times \frac{1}{8} = 60 ) students.
    • 2025 Enrollment: ( 480 + 60 = 540 ) students.
  2. Calculate 2026 Enrollment

    • Decrease of ( 10% ) on 540 students: ( 540 \times 0.10 = 54 ) students.
    • 2026 Enrollment: ( 540 - 54 = 486 ) students.
  3. Calculate Net Percentage Change (2024 to 2026) [ \text{Net Change} = 486 - 480 = +6 \text{ students} ] [ \text{Net Percent Change} = \frac{+6}{480} \times 100% = \frac{1}{80} \times 100% = 1.25% ]

    • Final Answer: 486 students in 2026, representing an overall ( 1.25% ) increase over 2024.
Test Your Knowledge

Which fraction is exactly equivalent to the repeating decimal $0.\overline{36}$?

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Test Your Knowledge

A graphing calculator listed at $$120.00$ is discounted by $20%$ during a back-to-school sale. At checkout, Ontario's $13%$ HST is added to the sale price. What is the total final cost of the calculator?

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Test Your Knowledge

A school's math team membership grew from 40 students in Term 1 to 54 students in Term 2. What was the percentage increase in membership?

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D