100% means “100 out of 100” — in other words, everything. So when you say you have 100% confidence in someone, you mean that you have complete confidence in them. But a lot of times, percentages larger than 100% are perfectly reasonable.!
<em>An improper fraction is a fraction where the numerator exceeds the denominator</em>. When the percent is over 100%, then technically the numerator is exceeding the denominator when the percentage is converted to a fraction.
Example:
110%
convert to fraction...
simplify...
You can go further by making it a proper fraction but that is beyond the current problem we are solving.