Percentile system is based on normalization score.

Scores will be normalized based on accuracy and time consumed and then final scores will be evaluated. Which means the topper shall get highest 100 percentile.

All details regarding calculations shall be updated soon.

https://www.business-standard.com/article/education/jee-main-merit-list-will-be-based-on-percentile-score-details-inside-118090600990_1.html