82/80 = 102.5%
A value like 82/80, or 102.5%, can show up when something goes slightly over its target. For example, a student might complete 82 pages of an 80-page reading goal, or a store might sell 82 items when it expected to sell 80.
You can picture it as one whole group plus a small extra amount. Since 82 is only 2 more than 80, the value is just a little above 100%, about two and a half percent over the starting amount.
A common mistake is to think 102.5% means 2.5% total, when it actually includes the original 100% plus an additional 2.5%. It is also important to notice whether the value is being compared with the same target or starting amount.