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PC
 
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Technically this answer is incorrect. Though it probably provides what the
OP was requesting.

From a technical standpoint the base of a percent is by definition 100.
(Cent=100)

Using your examples

10/40 = 25% means 25 per hundred not per forty

If the base were 40 then the "perforty" would be 10.

PC

"Gary Brown" wrote in message
...
10/40 = 25%
10/100 = 10%
HTH,
--
Gary Brown



"Jarod" wrote:

When calculating percentages? (I want to change it to 40)....