What is a percent of b divided by b percent of a?

$$\eqalign{ & a\,{\text{percent}}\,{\text{of}}\,b \cr & = {\frac{a}{{100}}} \times b = {\frac{{ab}}{{100}}} \cr & b\,{\text{percent}}\,{\text{of}}\,a \cr & = {\frac{b}{{100}}} \times a = {\frac{{ab}}{{100}}} \cr & {\text{on}}\,{\text{division}}\,{\text{we}}\,{\text{get}}\,1 \cr} $$