265/264 = ≈100.38%
Rounded to 2 decimal places.
A value like 265/264 can show up when something is just slightly more than its expected amount, such as a package that is a little over its listed weight or a budget that runs barely over the limit. In percentage terms, that is 100.38%, so the difference is very small in everyday situations.
To picture it quickly, think of 264 as one full group and 265 as that same group plus just one extra part. You can estimate it as 100% with a tiny amount added, rather than imagining a major increase.
A common mistake is to treat 100.38% as if it means 0.38% of the original amount. It actually means the full original amount, or 100%, plus an additional 0.38%, so the value is slightly greater than one whole.