A ratio is a comparison of two quantities; a percentage is the same comparison rescaled so the second quantity is 100. Converting between them is one of the most useful tricks in everyday math because percents read instantly. "47 of 53 customers said yes" is real data; "89% said yes" is a headline.
This guide focuses on part-to-whole ratios (the ones you convert most often) and shows where the conversion goes sideways — usually when the ratio is part-to-part rather than part-to-whole, and the writer forgets to convert first.