What is the first step in converting a percentage into a fraction?

The process of converting a percentage into a fraction begins with dropping the percent symbol and recognizing that the percentage represents a part out of 100. Thus, a percentage like 25% can be directly translated into the fraction 25/100. This first step is crucial because it establishes the relationship between the percentage and its fractional equivalent.

Understanding the foundational aspect of percentages is important for grasping how fractions work. The operations that follow, such as reducing the fraction, come after the initial conversion has been made. Knowing how to interpret and manipulate percentages correctly will aid in further mathematical applications and problem-solving.