164/160 = 102.5%
A value like 164/160, or 102.5%, can show up when something goes slightly beyond its expected amount. For example, a store might sell 164 items when it expected to sell 160, or a runner might complete 102.5% of a training goal.
To picture it quickly, imagine one full group of 160 plus a small extra piece equal to 4 items. That means the value is just a little more than the whole, about two and a half percent over it.
A common mistake is treating 102.5% as if it were only 2.5%. The 102.5% includes the complete 100% starting amount, with an additional 2.5% added on.