267/265 = ≈100.75%
Rounded to 2 decimal places.
A fraction like 267/265 shows up when a measurement or amount is just slightly above the original target. For example, a store might sell 267 items when it expected to sell 265, or a runner might finish a route that is a little longer than planned; that is about 100.75% of the original amount.
To picture it quickly, think of 265 as one complete group and 267 as that same group plus 2 extra units. The value is therefore just over 100%, by less than 1 percentage point.
A common mistake is to treat 100.75% as if it were 0.75% because of the decimal part. It actually means the full original amount, or 100%, plus an additional 0.75%.