def val_fmt_percent(
    x: X,
    decimals: int = 2,
    drop_trailing_zeros: bool = False,
    drop_trailing_dec_mark: bool = True,
    scale_values: bool = True,
    accounting: bool = False,
    use_seps: bool = True,
    pattern: str = "{x}",
    sep_mark: str = ",",
    dec_mark: str = ".",
    force_sign: bool = False,
    placement: str = "right",
    incl_space: bool = False,
    locale: str | None = None,
) -> list[str]:
    """
    Format values as a percentage.

    With numeric values in a list, we can perform percentage-based formatting. It is assumed the
    input numeric values are proportional values and, in this case, the values will be automatically
    multiplied by `100` before decorating with a percent sign (the other case is accommodated though
    setting `scale_values` to `False`). For more control over percentage formatting, we can use the
    following options:

    - percent sign placement: the percent sign can be placed after or before the values and a space
    can be inserted between the symbol and the value.
    - decimals: choice of the number of decimal places, option to drop trailing zeros, and a choice
    of the decimal symbol
    - digit grouping separators: options to enable/disable digit separators and provide a choice of
    separator symbol
    - value scaling toggle: choose to disable automatic value scaling in the situation that values
    are already scaled coming in (and just require the percent symbol)
    - pattern: option to use a text pattern for decoration of the formatted values
    - locale-based formatting: providing a locale ID will result in number formatting specific to
    the chosen locale

    Parameters
    ----------
    x
        A list of values to be formatted.
    decimals
        The `decimals` values corresponds to the exact number of decimal places to use. A value such
        as `2.34` can, for example, be formatted with `0` decimal places and it would result in
        `"2"`. With `4` decimal places, the formatted value becomes `"2.3400"`. The trailing zeros
        can be removed with `drop_trailing_zeros=True`.
    drop_trailing_zeros
        A boolean value that allows for removal of trailing zeros (those redundant zeros after the
        decimal mark).
    drop_trailing_dec_mark
        A boolean value that determines whether decimal marks should always appear even if there are
        no decimal digits to display after formatting (e.g., `23` becomes `23.` if `False`). By
        default trailing decimal marks are not shown.
    scale_values
        Should the values be scaled through multiplication by 100? By default this scaling is
        performed since the expectation is that incoming values are usually proportional. Setting to
        `False` signifies that the values are already scaled and require only the percent sign when
        formatted.
    accounting
        An option to use accounting style for values. Normally, negative values will be shown with a
        minus sign but using accounting style will instead put any negative values in parentheses.
    use_seps
        The `use_seps` option allows for the use of digit group separators. The type of digit group
        separator is set by `sep_mark` and overridden if a locale ID is provided to `locale`. This
        setting is `True` by default.
    pattern
        A formatting pattern that allows for decoration of the formatted value. The formatted value
        is represented by the `{x}` (which can be used multiple times, if needed) and all other
        characters will be interpreted as string literals.
    sep_mark
        The string to use as a separator between groups of digits. For example, using `sep_mark=","`
        with a value of `1000` would result in a formatted value of `"1,000"`. This argument is
        ignored if a `locale` is supplied (i.e., is not `None`).
    dec_mark
        The string to be used as the decimal mark. For example, using `dec_mark=","` with the value
        `0.152` would result in a formatted value of `"0,152"`). This argument is ignored if a
        `locale` is supplied (i.e., is not `None`).
    force_sign
        Should the positive sign be shown for positive values (effectively showing a sign for all
        values except zero)? If so, use `True` for this option. The default is `False`, where only
        negative numbers will display a minus sign.
    placement
        This option governs the placement of the percent sign. This can be either be `"right"` (the
        default) or `"left"`.
    incl_space
        An option for whether to include a space between the value and the percent sign. The default
        is to not introduce a space character.
    locale
        An optional locale identifier that can be used for formatting values according the locale's
        rules. Examples include `"en"` for English (United States) and `"fr"` for French (France).

    Returns
    -------
    list[str]
        A list of formatted values is returned.

    Examples
    --------
    ```{python}
    from great_tables import vals

    vals.fmt_percent([0.3, 0.926132], decimals=2)
    ```
    """

    gt_obj: GTData = _make_one_col_table(vals=x)

    gt_obj_fmt = gt_obj.fmt_percent(
        columns="x",
        decimals=decimals,
        drop_trailing_zeros=drop_trailing_zeros,
        drop_trailing_dec_mark=drop_trailing_dec_mark,
        scale_values=scale_values,
        accounting=accounting,
        use_seps=use_seps,
        pattern=pattern,
        sep_mark=sep_mark,
        dec_mark=dec_mark,
        force_sign=force_sign,
        placement=placement,
        incl_space=incl_space,
        locale=locale,
    )

    vals_fmt = _get_column_of_values(gt=gt_obj_fmt, column_name="x", context="html")

    return vals_fmt

    Format values as a percentage.

    With numeric values in a list, we can perform percentage-based formatting. It is assumed the
    input numeric values are proportional values and, in this case, the values will be automatically
    multiplied by `100` before decorating with a percent sign (the other case is accommodated though
    setting `scale_values` to `False`). For more control over percentage formatting, we can use the
    following options:

    - percent sign placement: the percent sign can be placed after or before the values and a space
    can be inserted between the symbol and the value.
    - decimals: choice of the number of decimal places, option to drop trailing zeros, and a choice
    of the decimal symbol
    - digit grouping separators: options to enable/disable digit separators and provide a choice of
    separator symbol
    - value scaling toggle: choose to disable automatic value scaling in the situation that values
    are already scaled coming in (and just require the percent symbol)
    - pattern: option to use a text pattern for decoration of the formatted values
    - locale-based formatting: providing a locale ID will result in number formatting specific to
    the chosen locale

    Parameters
    ----------
    x
        A list of values to be formatted.
    decimals
        The `decimals` values corresponds to the exact number of decimal places to use. A value such
        as `2.34` can, for example, be formatted with `0` decimal places and it would result in
        `"2"`. With `4` decimal places, the formatted value becomes `"2.3400"`. The trailing zeros
        can be removed with `drop_trailing_zeros=True`.
    drop_trailing_zeros
        A boolean value that allows for removal of trailing zeros (those redundant zeros after the
        decimal mark).
    drop_trailing_dec_mark
        A boolean value that determines whether decimal marks should always appear even if there are
        no decimal digits to display after formatting (e.g., `23` becomes `23.` if `False`). By
        default trailing decimal marks are not shown.
    scale_values
        Should the values be scaled through multiplication by 100? By default this scaling is
        performed since the expectation is that incoming values are usually proportional. Setting to
        `False` signifies that the values are already scaled and require only the percent sign when
        formatted.
    accounting
        An option to use accounting style for values. Normally, negative values will be shown with a
        minus sign but using accounting style will instead put any negative values in parentheses.
    use_seps
        The `use_seps` option allows for the use of digit group separators. The type of digit group
        separator is set by `sep_mark` and overridden if a locale ID is provided to `locale`. This
        setting is `True` by default.
    pattern
        A formatting pattern that allows for decoration of the formatted value. The formatted value
        is represented by the `{x}` (which can be used multiple times, if needed) and all other
        characters will be interpreted as string literals.
    sep_mark
        The string to use as a separator between groups of digits. For example, using `sep_mark=","`
        with a value of `1000` would result in a formatted value of `"1,000"`. This argument is
        ignored if a `locale` is supplied (i.e., is not `None`).
    dec_mark
        The string to be used as the decimal mark. For example, using `dec_mark=","` with the value
        `0.152` would result in a formatted value of `"0,152"`). This argument is ignored if a
        `locale` is supplied (i.e., is not `None`).
    force_sign
        Should the positive sign be shown for positive values (effectively showing a sign for all
        values except zero)? If so, use `True` for this option. The default is `False`, where only
        negative numbers will display a minus sign.
    placement
        This option governs the placement of the percent sign. This can be either be `"right"` (the
        default) or `"left"`.
    incl_space
        An option for whether to include a space between the value and the percent sign. The default
        is to not introduce a space character.
    locale
        An optional locale identifier that can be used for formatting values according the locale's
        rules. Examples include `"en"` for English (United States) and `"fr"` for French (France).

    Returns
    -------
    list[str]
        A list of formatted values is returned.

    Examples
    --------
    ```{python}
    from great_tables import vals

    vals.fmt_percent([0.3, 0.926132], decimals=2)
    ```
    
great_tables/_formats_vals.py