Percentage running

What is the process for determining 75% of your max for tempo running?

Do you take 25% of your best time and then add it to your best time?

ie.
100% = 11.2
75% = 14

Divide your best time by .75

eg

100%=11.2
75%=14.9

Don’t forget to factor in the surface you are running on and your footwear as well.