book Maths Puzzle Numerical Ability

Please tell me what difference is between the two formulas. I know the answer but I want to know the significance between the two.

A=15
B=25

formula 1
(A/B)-1=
Answer: =

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book Other Question
if a certain number is dubled and the result is increased by7, the number obtained is 19. What is the original number? Find the sum,diferrence,product,and quotientof the monomials 24z and 6z