Primary completion rate, or gross intake ratio to the last grade of primary education, is the number of new entrants (enrollments minus repeaters) in the last grade of primary education, regardless of age, divided by the population at the entrance age for the last grade of primary education. Data limitations preclude adjusting for students who drop out during the final year of primary education. Limitations and exceptions: Data limitations preclude adjusting for students who drop out during the final year of primary education. Thus this rate is a proxy that should be taken as an upper estimate of the actual primary completion rate. There are many reasons why the primary completion rate can exceed 100 percent. The numerator may include late entrants and overage children who have repeated one or more grades of primary education as well as children who entered school early, while the denominator is the number of children at the entrance age for the last grade of primary education.