This math topic focuses on practicing the calculation of the simplest form of ratios from given values. The problems involve determining the ratios between different items, such as cats to dogs, boys to girls, and tennis balls to soccer balls. Each question provides a pair of values and asks the learner to select the correct simplest ratio from multiple-choice options. This is an introductory practice to understand and apply the concept of ratios, which is a fundamental aspect of the rates and ratios unit.