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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 ChangeOriginal×100%\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 ab\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 ab\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=2m⋅5nb = 2^m \cdot 5^n). Examples: 38=323=0.375\frac{3}{8} = \frac{3}{2^3} = 0.375; 720=722⋅5=0.35\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 ab\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: 13=0.333⋯=0.3‾\frac{1}{3} = 0.333\dots = 0.\overline{3}; 511=0.4545⋯=0.45‾\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 10k10^k, where ( k ) is the number of digits in the non-repeating part past the decimal point.
  3. Multiply ( x ) by 10k+p10^{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 0.245‾0.2\overline{45} to a simplified fraction:

  • Let x=0.2454545…x = 0.2454545\dots
  • Multiply by 10 (1 non-repeating decimal place): 10x=2.454545…10x = 2.454545\dots
  • Multiply by 1000 (1 non-repeating + 2 repeating places): 1000x=245.454545…1000x = 245.454545\dots
  • Subtract: 1000x−10x=245.454545⋯−2.454545…1000x - 10x = 245.454545\dots - 2.454545\dots
990x=243  ⟹  x=243990990x = 243 \implies x = \frac{243}{990}
  • Simplify by dividing numerator and denominator by gcd⁡(243,990)=9\operatorname{gcd}(243, 990) = 9:
x=243÷9990÷9=27110x = \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
18\frac{1}{8}( 0.125 )12.5%12.5\%
16\frac{1}{6}0.166‾0.16\overline{6}16.6‾% or 1623%16.\overline{6}\% \text{ or } 16\frac{2}{3}\%
15\frac{1}{5}( 0.20 )20%20\%
14\frac{1}{4}( 0.25 )25%25\%
13\frac{1}{3}0.333‾0.33\overline{3}33.3‾% or 3313%33.\overline{3}\% \text{ or } 33\frac{1}{3}\%
38\frac{3}{8}( 0.375 )37.5%37.5\%
25\frac{2}{5}( 0.40 )40%40\%
12\frac{1}{2}( 0.50 )50%50\%
35\frac{3}{5}( 0.60 )60%60\%
23\frac{2}{3}0.666‾0.66\overline{6}66.6‾% or 6623%66.\overline{6}\% \text{ or } 66\frac{2}{3}\%
34\frac{3}{4}( 0.75 )75%75\%
58\frac{5}{8}( 0.625 )62.5%62.5\%
45\frac{4}{5}( 0.80 )80%80\%
78\frac{7}{8}( 0.875 )87.5%87.5\%

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

"Percent" means "per hundred" (P%=P100P\% = \frac{P}{100}). To calculate P%P\% of a quantity ( N ), evaluate P100×N\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%10\% of ( N ): Shift decimal point 1 place left (N÷10N \div 10).
  • 1%1\% of ( N ): Shift decimal point 2 places left (N÷100N \div 100).
  • 5%5\% of ( N ): Take half of 10%10\% of ( N ).
  • 15%15\% of ( N ): Compute 10%+5%10\% + 5\%.
  • 25%25\% of ( N ): Divide ( N ) by 4.
  • 75%75\% of ( N ): Compute 50%+25%50\% + 25\% or N−25%N - 25\%.

Example: Compute 17.5%17.5\% of $480\text{\textdollar}480 mentally:

  • 10% of 480=4810\% \text{ of } 480 = 48
  • 5% of 480=245\% \text{ of } 480 = 24
  • 2.5% of 480=122.5\% \text{ of } 480 = 12
  • 17.5%=48+24+12=$8417.5\% = 48 + 24 + 12 = \text{\textdollar}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:

Percent Change=New Value−Original ValueOriginal Value×100%\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%r\%: New Value=Original Value×(1+r)\text{New Value} = \text{Original Value} \times (1 + r).
  • Percent Decrease of r%r\%: New Value=Original Value×(1−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%20\% discount followed by Ontario's 13%13\% Harmonized Sales Tax (HST).

  • Discount factor: ( 1 - 0.20 = 0.80 )
  • Tax factor: ( 1 + 0.13 = 1.13 )
  • Combined factor: 0.80×1.13=0.9040.80 \times 1.13 = 0.904
  • Net effect: (0.904−1)×100%=−9.6%(0.904 - 1) \times 100\% = -9.6\% (a net discount of 9.6%9.6\%, not 20%−13%=7%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 0.154‾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…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 102=10010^2 = 100: 100x=15.4444…100x = 15.4444\dots
  3. Multiply by Power of 10 to Include One Repeating Period

    • Repeating block has 1 digit (4), so multiply by 102+1=100010^{2+1} = 1000: 1000x=154.4444…1000x = 154.4444\dots
  4. Subtract to Eliminate Repeating Decimal Tail

    1000x−100x=154.4444⋯−15.4444…1000x - 100x = 154.4444\dots - 15.4444\dots

    [ 900x = 139 ]

  5. Solve for ( x ) and Check for Reducibility

    x=139900x = \frac{139}{900}
    • Check prime factors of 139: 139≈11.79\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: 139900\frac{139}{900}.

Worked Problem 2: Sequential Discount and Tax Calculation

Problem: A school board orders science equipment listed at $650.00\text{\textdollar}650.00 per unit. The supplier provides a 15%15\% educational discount. Following the discount, Ontario's 13%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\text{\textdollar}650.00.

Step-by-Step Solution:

  1. Calculate Discounted Price

    • Educational discount multiplier: ( 1 - 0.15 = 0.85 ).
    Discounted Price=650.00×0.85=$552.50\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 ).
    Final Price=552.50×1.13=$624.325\text{Final Price} = 552.50 \times 1.13 = \$624.325
    • Rounding to the nearest cent gives $624.33\text{\textdollar}624.33.
  3. Calculate Overall Net Percentage Change

    • Combined multiplier: 0.85×1.13=0.96050.85 \times 1.13 = 0.9605.
    • Net percentage change: (0.9605−1)×100%=−3.95%(0.9605 - 1) \times 100\% = -3.95\%
    • Final Answer: (a) $624.33\text{\textdollar}624.33 per unit, (b) a net decrease of 3.95%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%12.5\%. In 2026, enrollment decreased by 10%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%=1812.5\% = \frac{1}{8}.
    • Increase: 480×18=60480 \times \frac{1}{8} = 60 students.
    • 2025 Enrollment: ( 480 + 60 = 540 ) students.
  2. Calculate 2026 Enrollment

    • Decrease of 10%10\% on 540 students: 540×0.10=54540 \times 0.10 = 54 students.
    • 2026 Enrollment: ( 540 - 54 = 486 ) students.
  3. Calculate Net Percentage Change (2024 to 2026)

    Net Change=486−480=+6 students\text{Net Change} = 486 - 480 = +6 \text{ students} Net Percent Change=+6480×100%=180×100%=1.25%\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%1.25\% increase over 2024.
Test Your Knowledge

Which fraction is exactly equivalent to the repeating decimal 0.36‾0.\overline{36}?

A

925\frac{9}{25}

B

411\frac{4}{11}

C

1850\frac{18}{50}

D

13\frac{1}{3}

Test Your Knowledge

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

A

$96.00\text{\textdollar}96.00

B

$104.40\text{\textdollar}104.40

C

$108.48\text{\textdollar}108.48

D

$111.60\text{\textdollar}111.60

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?

A

25.0%25.0\%

B

28.0%28.0\%

C

30.0%30.0\%

D

35.0%35.0\%

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