To write a percent as a fraction in lowest terms, first remember that a percent is a ratio that compares a number to 100. 44% can be written as the ratio 44 to 100 or 44/100. Notice however that 44/100 is not in lowest terms so we need to divide both the numerator and denominator by the greatest common factor of 44 and 100 which is 4.
44 ÷ 4 = 11
100 ÷ 4 = 25
Therefore, 44% can be written as the fraction 11/25.