Even the youngest students--kindergarteners--will benefit from printable worksheets. They will help your little one learn and master basic concepts in way that will capture and hold their attention. Remember that small kids enjoy doing things rather than simply reading or listening.
There are several standard exercises which train students to convert percentages, decimals and fractions. Converting percentage to decimals for example is actually as simple as moving the decimal point two places to the left and losing the percent sign "%." Thus 89% is equal to 0.89. Expressed in fraction, that would be 89/100. When you drill kids to do this often enough, they learn to do conversion almost instinctively.
Or you can usually find textbooks and workbooks at the public library, where you can also copy any worksheets that you want to use.
As a middle-school math teacher, I have seen many students who do understand abstract concepts, and even enjoy learning about things like Pi and the Pythagorean Theorem, but who appear to be unable to do so due to a weak grasp of math fundamentals.