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**Hint:**Percent means out of one hundred. In mathematics, a percentage is a number or ratio expressed as a fraction of hundred. It is denoted by the symbol “$\% $”. It means parts per hundreds. Ratio out of hundred. The term percent means out of hundred.

**Complete step-by-step solution:**

Here the given question is $1.23$ as a percent $1.23$

We can write this as $1.23\% $

Percent $\left( \% \right)$ means out of one hundred.

$1.23\% = 1.23$ out of one hundred

We have to do this to find an equivalent fraction which has a hundred as the denominator.

Multiply the both numerator and denominator by hundred, we have,

$1.23 \times \dfrac{{100}}{{100}}$

However we need to multiply the top and bottom by the same number which is the same as multiplication by \[1\] .

See the above step we multiply the $1.23$ by $\dfrac{{100}}{{100}}$

But hundred divided by hundred is one. So the value doesn’t change. It is equal to multiple by \[1\].

$1.23 \times \dfrac{{100}}{{100}}$

Now multiply the numerator by hundred, we have,

$\left( {1.23 \times 100} \right) \times \dfrac{1}{{100}}$

Here multiply the decimal point value by hundred. There are two decimal points and we have two zeros in a hundred. Therefore,

$1.23 \times 100 = 123$

Now we have,

$\left( {123} \right) \times \dfrac{1}{{100}}$

Now there is $123$ is divided by hundred .We have hundred as a denominator. We already know that $1.23\% = 123$ out of hundred.

$ = \dfrac{{123}}{{100}}$

Therefore we get the answer for the given question,

**$1.23$ As a percent$ = 123\% $**

**Note:**The term ‘percent ‘means out of hundred. In mathematics percentages are used as fractions and decimals. When using percentage the whole is considered to be made up of a hundred parts. We will see the percentages of almost all places like offers, discounts, etc.. Percentage is a term of ‘Latinmeaning out of one hundred. It is a relative value indicating hundredth parts of any quantity.

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