How much agricultural urea (46%) is equivalent to one kilogram of industrial urea (98% content)?

Because industrial urea has a content of 98%, the amount of pure urea contained in 1 kg of industrial urea m=1X0.98=0.98 kg.

Because agricultural urea has a content of 46%, the mass of agricultural urea required to equalize the final urea content is M=0.98/0.46=2.13 kg.

That is, 1 kg of industrial urea (containing 98%) is equivalent to 2.13 kg of agricultural urea (content 46%) containing urea.