Two numbers are 20% and 25% more than the third number. What percent of second is the first?

Let third number = x

1st number 20% of than 3rd number $=x\times \frac{6}{5}$

2nd number 25% of more than 3rd number $=x\times \frac{5}{4}$

$\begin{array}{l}\frac{\frac{6x}{5}}{\frac{5x}{4}}\times 100\%\\ =\frac{6x}{5}\times \frac{4}{5x}\times 100\%=96\%\\ first number is 96\% of the second number\end{array}$