246/240 = 102.5%
A value like 246/240, or 102.5%, can show up when something slightly exceeds its target. For example, a student might complete 102.5% of a reading goal, or a store might sell 102.5% of the number of items it expected to sell.
You can picture it as one full group of 240 plus a small extra amount, so it is just a little more than 100%. Since 246 is only 6 more than 240, a quick estimate is that the value is about 102% or 103%.
A common mistake is thinking that 102.5% must be a large increase because the number is over 100%. In reality, it represents only a 2.5% increase above the original whole, not 102.5% more than the original.