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X is what % of Y: (X ÷ Y) × 100
X% of Y: (X ÷ 100) × Y
% change from A to B: ((B − A) ÷ A) × 100
Original value before X% added: Final ÷ (1 + X/100)
Original value before X% removed: Final ÷ (1 − X/100)
Worked examples: 45 is what % of 180? (45 ÷ 180) × 100 = 25%. 15% of 240? 0.15 × 240 = 36. Price rose from 80 to 96 — % increase: ((96−80) ÷ 80) × 100 = 20%. Price was 120 after 20% tax added — original pre-tax: 120 ÷ 1.20 = 100.