Spot on. Although the profile remains the same, it's a percentage of a width.
Hoshi uses 195/60 tyres on a 15" wheel (this gives scope for 18s without any fuss or bother with steering lock, clearance or whatever mwahahahaha), but although they have the same profile as Kermy's 185/60s, they're slightly "taller" in the rubber.
The base or control tyre for the Ka is a 155/70/13. 165/65/13s are 99.54% of this size, so barely smaller. 175/65/13s are 101.92% so a little bigger. 165/60/14s, used on those 1.3s with alloys, represent 101.17%. It won't matter that it's on 175/65s from a speedo perspective.
Kermy's 185/60s were 100.91% of the control tyre.