Why MPG and L/100km are not mirror images by inspection
MPG and km/L rise as a vehicle becomes more efficient, but L/100km falls. That inverse relationship is why the conversion cannot be done by a simple one-to-one multiplier. The same car may look “better” in one system by showing a bigger number and “better” in another by showing a smaller number.
There is another complication: US mpg and UK mpg use different gallons. A UK gallon is larger than a US gallon, so any UK mpg figure for the same vehicle will always be higher than the US mpg figure.
L/100km = 235.215 / mpg (US)
Relationship between US mpg and metric consumption.
L/100km = 282.481 / mpg (UK)
Relationship between UK mpg and metric consumption.
L/100km = 100 / (km/L)
Metric consumption and metric efficiency are reciprocal forms.