84/82 = ≈102.44%
Rounded to 2 decimal places.
A value like 84/82 can show up when a result is slightly higher than a target, such as completing 84 tasks when 82 were planned. That means the result is 102.44% of the original amount, or a little more than the full target.
You can picture 84/82 as one whole group of 82 plus 2 extra parts. Since the extra amount is small compared with 82, a quick estimate is just over 100%, by roughly 2%.
A common mistake is thinking that 84/82 must be less than 100% because the numbers look close together. The numerator is larger than the denominator, so the value is greater than one and the percentage is above 100%.