 As for fractions, the simplest form is considered that in which the numbers in the ratio are the smallest possible integers.Thus, the ratio 40∶60 is equivalent in meaning to the ratio 2∶3, the latter being obtained from the former by dividing both quantities by 20.Mathematically, we write 40∶60 = 2∶3, or equivalently 40∶60∷2∶3.