It becomes clearer when you translate the words “per” and “of” into their mathematical operations. “per” means division and “of” means multiplication. Then it becomes straight-up algebra:
X% of Y
(X per 100) of Y
X
—- * Y
100
X * Y
——–
100
You get the same exact thing if you start the other way around:
Y% of X
Y
—- * X
100
Y * X
——–
100
It becomes clearer when you translate the words “per” and “of” into their mathematical operations. “per” means division and “of” means multiplication. Then it becomes straight-up algebra:
X% of Y
(X per 100) of Y
X
—- * Y
100
X * Y
——–
100
You get the same exact thing if you start the other way around:
Y% of X
Y
—- * X
100
Y * X
——–
100
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