With what in regard? For fractions, percentage is relative to the amount “full”. Think or a bottle of water, if it’s 50% full, it’s got 1/2 (50/100) filled with water. Simplifying is the process of taking a big fraction, say, 12/36, and finding the similarity to reduce it. 12 and 36 are both even, so let’s try to divide it by 2. 12/2 is 6, and 36/2 is 18. 6/18. However this is simplified it is not in simplest form, so we can divide It again. 6/2 is 3, and 18/2 9. 3/9 can be reduced by 3, making 1/3. 1/3 is the simplest form.