A percent is a ratio comparing a number to 100. It is represented with the % symbol. To calculate a percentage increase or decrease, the percent is written as a fraction out of 100. This fraction is then used as a multiplier for the original quantity. For a percentage increase, the multiplier is 1 + the percentage as a decimal. For a percentage decrease, the multiplier is 1 - the percentage as a decimal. Several examples are provided calculating percentage increases and decreases using this method.