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I have a file within which I have 6 lines of code and 8 lines of comment.

What's the formula to calculate how much percent of the whole file comments have?

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Percentage is a ratio of the part you want to the whole.

$\dfrac{\text{Number of lines of comment}}{\text{Total number of lines of the file}} = \text{Percent}$

In order to transform this into a more recognizable percentage, as opposed to a decimal, multiply by $100$. For instance, $0.75$ corresponds to $75\%$.

I highly recommend that you spend some time on proportions and fractions, as I consider these important skills in day-to-day life.