Percentages and Percentage Change for the ESAT

Updated July 2026

Percentages are a fundamental mathematical tool for comparing ratios and describing changes. This guide covers the definition of percentages as parts per hundred, their use as multipliers, methods for calculating percentage increases and decreases, and the mechanics of simple interest for the ESAT Mathematics 1 paper.

Core concept

A percentage is a way of expressing a quantity as a fraction of 100. It allows for the standardisation of ratios, enabling direct comparison between different totals and providing a multiplicative framework for calculating changes and interest.

Percentage as parts per hundred

Percentage means 'number of parts per hundred'. This allows us to compare different scales by bringing them to a common base of 100. For instance, if 12 sweets out of every 50 in a mixture are red, this is equivalent to 24 sweets per hundred. Therefore, we say 24 per cent of the sweets are red, written as 24%.

Consider another example: if 3 out of every 8 pupils in a school eat more than their 5 a day of fruit and vegetables, what percentage is that? To solve this, we can scale the ratio to 100. Since 3 out of 8 is the same as 300 out of 800, we find how many that is out of 100 by dividing 300 by 8. Because 300÷8=37.5300 \div 8 = 37.5, 3 out of 8 is 37.5 out of 100, or 37.5%.

Percentages as fractions or decimals used multiplicatively

Because 24% means 24 per hundred, it can be written as the fraction 24100\frac{24}{100} (which simplifies to 625\frac{6}{25}) or as the decimal 0.24.

When we need to calculate a percentage of a quantity, we interpret the percentage multiplicatively. Calculating 24% of 50 means multiplying 50 by 24%. To do this, we convert the percentage into a fraction or a decimal:

24100×50=12\frac{24}{100} \times 50 = 12 or 0.24×50=120.24 \times 50 = 12.

Worked Example: Calculating 35% of 220

First, convert the percentage to a fraction: 35%=35100=72035\% = \frac{35}{100} = \frac{7}{20}

Then, multiply by the quantity: 720×220=7×11=77\frac{7}{20} \times 220 = 7 \times 11 = 77

Expressing one quantity as a percentage of another

To find what percentage one number is of another, first write the relationship as a fraction, then convert that fraction into a percentage by finding that fraction of 100.

Example 1: 18 as a percentage of 30

  1. Write as a fraction: 1830=35\frac{18}{30} = \frac{3}{5}
  2. Multiply by 100: 35×100=60\frac{3}{5} \times 100 = 60
  3. Result: 18 is 60% of 30.

Example 2: What percentage of 80 is 24?

  1. Write as a fraction: 2480=310\frac{24}{80} = \frac{3}{10}
  2. Multiply by 100: 310×100=30\frac{3}{10} \times 100 = 30
  3. Result: 24 is 30% of 80.

Comparing two quantities using percentages

Percentages allow us to compare proportions across different total amounts.

Example 1: Sweets in bags Bag A contains 200 sweets, with 54 red ones. Bag B contains 150 sweets, with 42 red ones. For Bag A: 54200=27100=27%\frac{54}{200} = \frac{27}{100} = 27\% For Bag B: 42150=84300=28100=28%\frac{42}{150} = \frac{84}{300} = \frac{28}{100} = 28\% Bag B has a higher percentage of red sweets.

Example 2: Oxygen concentration Tank A has 300 ml of oxygen in 2.5 l of gas. Tank B has 840 ml of oxygen in 7.5 l of gas. To compare them, we ensure the units are the same: 2.5 l = 2500 ml and 7.5 l = 7500 ml.

Percentage in Tank A: 3002500×100%=12%\frac{300}{2500} \times 100\% = 12\% Percentage in Tank B: 8407500×100%=84075%=565%=11.2%\frac{840}{7500} \times 100\% = \frac{840}{75}\% = \frac{56}{5}\% = 11.2\% The concentration of oxygen is greater in Tank A.

Percentages greater than 100% and percentage change

A percentage can exceed 100% when a value increases or is compared to a smaller reference. If a salary increases by 10%, the new salary is 110% of the original.

We use specific formulas to calculate changes:

Percentage change=actual changeoriginal amount×100\text{Percentage change} = \frac{\text{actual change}}{\text{original amount}} \times 100 Percentage increase or decrease=actual increase or decreaseoriginal amount×100\text{Percentage increase or decrease} = \frac{\text{actual increase or decrease}}{\text{original amount}} \times 100 Percentage profit or loss=actual profit or lossoriginal price×100\text{Percentage profit or loss} = \frac{\text{actual profit or loss}}{\text{original price}} \times 100

Worked Example: The Carpenter's Chair A carpenter makes a chair for a total cost of £22 and sells it for £77.

  1. What percentage is the sale price of her cost price? 7722×100%=72×100%=350%\frac{77}{22} \times 100\% = \frac{7}{2} \times 100\% = 350\%

  2. What is her percentage profit? Actual profit: £77£22=£55£77 - £22 = £55 Percentage profit: 5522×100%=250%\frac{55}{22} \times 100\% = 250\%

Finding the original price after an increase or decrease

In these problems, always treat the original price as 100%.

  1. If a price decreases by x%x\%, the new price QQ represents (100x)%(100 - x)\% of the original. The original price is Q100x×100\frac{Q}{100 - x} \times 100.
  2. If a price increases by y%y\%, the new price RR represents (100+y)%(100 + y)\% of the original. The original price is R100+y×100\frac{R}{100 + y} \times 100.

Worked Example: Price of Shoes After a 20% increase, a pair of shoes costs £96. What was the original price? If the original price was 100%, the new price is 100%+20%=120%100\% + 20\% = 120\%. If 120% is £96, then 1% is £96120\frac{£96}{120}. So 100% (the original price) is £96120×100=£80\frac{£96}{120} \times 100 = £80.

Simple interest

Simple interest is calculated solely on the original principal amount. If the interest is r%r\% per annum (per year), the total simple interest gained over a period is simply the yearly interest multiplied by the number of years.

Worked Example: John's Savings John puts £400 into a savings account with 3.5% simple interest per annum. How much interest will he receive after 8 years?

Method 1: Yearly interest first Each year he receives 3.5100×£400=£14\frac{3.5}{100} \times £400 = £14 in interest. In 8 years, he receives 8×£14=£1128 \times £14 = £112.

Method 2: Total percentage first Total interest percentage is 8×3.5%=28%8 \times 3.5\% = 28\%. 28% of £400 is 28100×£400=£112\frac{28}{100} \times £400 = £112.

Key takeaways

  • Percentage means 'parts per hundred' and can be used as a fraction or decimal multiplier.
  • Percentage change must always be calculated using the original amount as the denominator.
  • When finding an original value after a change, identify what percentage of the original the current value represents (e.g., a 15% decrease means the current value is 85%).
  • Simple interest is calculated by multiplying the annual rate by the time period and the original principal.
  • Percentages greater than 100% occur when the new quantity is larger than the reference original quantity.
Tips

In ESAT questions, look for easy simplifications in fractions before performing multiplication. For example, in the oxygen concentration problem, simplifying 300/2500 to 3/25 makes the final calculation to 12% much faster.

Cautions

Be careful when a question asks for the 'new total value' versus the 'increase'. Simple interest calculations often only ask for the interest earned, while original value problems usually involve the total new price.

Insight

The multiplicative interpretation of percentages (e.g., 1.20 for a 20% increase) is the foundation for more advanced topics like exponential growth and successive percentage changes, where multipliers are multiplied together.

Frequently asked questions

Why is it important to use the original amount when calculating percentage change?

Percentage change measures how much a value has grown or shrunk relative to its starting point. Using the new value as the denominator would give an incorrect ratio that does not reflect the actual rate of change from the original state.

Can I use the same method for compound interest as for simple interest?

No. Simple interest is calculated only on the original amount (the principal) each year. Compound interest, which is not covered in this specific section, calculates interest on both the principal and the interest accumulated from previous years.

How do I quickly convert a fraction like 3/8 into a percentage without a calculator?

You can use the 'parts per hundred' definition. Multiply the fraction by 100: 38×100=3008\frac{3}{8} \times 100 = \frac{300}{8}. Dividing 300 by 8 gives 37.5, so the result is 37.5%.

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