percentage vs. divide

[salesman]

Could someone please tell me why do i get different numbers when

100.000 * 103% = 103.000
100.000 / 0,97 = 103.092

where does that 92 come from?
Thanks

 

[stapel]

You get different answers because you've done different things: 1.03 does not equal 1/0.97 = 1.030927835....