i am lost,
I can't help you to understand it if you don't from what I posted but it is just that simple ... so just do it.
If you are at 1/20 of scale then you multiply by 20 to be a full scale.
If you are at full scale and you want to be at 1/12 scale, then you divide by 12.
If you want to scale directly from 1/20th scale to 1/12th scale then dividing the 20 by the 12 gives you the multiplying factor to apply in Photoshop. Since Photoshop will ask you not for the multiplier by for the percentage, then you must also multiply that by 100 which then is 166.66% as the entry to give Photoshop to go from 1/20 scale to 1/12 scale.