270/267 = ≈101.12%
Rounded to 2 decimal places.
A value like 270/267, or about 101.12%, can show up when a result is slightly higher than the original amount. For example, a store might sell 270 items after expecting to sell 267, or a project might use a little more than its planned budget.
To picture it quickly, think of 100% as the full starting amount, then notice that this value is just a bit above it. Since the numerator and denominator are very close, you can estimate that the fraction is slightly more than one whole.
A common mistake is to describe 101.12% as if it were only 1.12% of the original amount. It actually represents the entire original amount plus an additional 1.12%.