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justiceiro said:

So, the question is: what integer number multiplied by 81.27 give us another integer number?

The flaw: 8027 could be a approximation, like really was a 8026,6666666...%. If was not the case, we could go with: Sb = 100, and so Sa 8127 copys since there is no integer number multiplied by 7 that give us a number ended by 0. The next possible number could be Sb = 200, 300, and on.

If the percentage is like 8126.748392%, well, so there is no way we can tell the actual increase(i asked then a confirmation about accuracy of the percentage).

Finally, some accurate math in this thread.  One can use continued fractions to obtain the least denominator which allows a fraction in the range 0.265-0.275 (the level of precision we currently have).  The CF expansion of 0.265 is [0;3,1,3,2,2,2] while that of 0.275 is [0;3,1,1,1,3].  We can see that the first place they differ is the third term and that [0;3,1,2] fits nicely between them.  This expands to 1/(3+1/(1+1/2)) = 3/11, suggesting 11 as the smallest possible base of sales to get an 8027% increase.  In actual units this would be an increase of 883 units, from 11 to 894.