Answer: Any fraction with a positive numerator and a negative denominator
Step-by-step explanation:
A counterexample in math refers to when a condition is satisfied but the result is not the conclusion that the statement said it would lead to.
In this instance, the statement is that if the numerator of the fraction is larger than the denominator, the result will be greater than 1.
If the numerator is positive and the denominator is negative then the numerator is larger than the denominator because all positive numbers are larger than negative numbers on the number line. However, the result will always be less than 1.
For instance, take the following fractions;

In each case the numerator was larger than the denominator but the result was always less than 1.