540/540 = 100%
A fraction like 540/540 shows up when something is completely finished or all items in a group are accounted for. For example, if all 540 students turn in a permission form, the completion rate is 100%.
You can picture it as one whole circle shaded in, or a full progress bar with no empty space left. Since the top and bottom numbers are the same, you can quickly estimate that the value represents the entire amount.
A common mistake is thinking that a large denominator makes the fraction small, even when the numerator matches it. The important point is that 540/540 means all 540 parts are included, not just a small portion of them.