Solution#!
declare @sales int,
@novisits int
select @Sales = 3,
@NoVisits = 1553
select ltrim(str(100.0 * @Sales / @NoVisits, 6, 2))
Solution 2
count(d.Present),ltrim(str(100.0 * (count(d.Present)) /(select top 1 count(d.Present) as Present from tblAttendanceDetail d where d.Present=1 group by d.studentid order by Present desc), 6, 2))as ‘Percentage’