The short reason, guesswork, this is why 99-98% will change at a different speed vs 5-4%.
Long reason is, well every battery has a rating measured in amp-hours, if you know how much there should be, and know how much is used, then you can estimate how much % battery there is left, it uses this by measuring the current with a type of odometer called a coulomb counter, however, this is still guessing based upon how much there should be, and how much that has been taken.
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