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The word "percentage" is often a misnomer in the context of sports statistics, when the referenced number is expressed as a decimal proportion, not a percentage: "The Phoenix Suns' Shaquille O'Neal led the NBA with a .609 field goal percentage (FG%) during the 2008–09 season." (O'Neal made 60.9% of his shots, not 0.609%.)
Typically this would apply to cells containing formulas but might apply to cells containing "constants" such as a kilogram/pounds conversion factor (2.20462262 to eight decimal places). Even though individual cells are marked as locked, the spreadsheet data are not protected until the feature is activated in the file preferences.