When you turn 12⁄28 into a percent, you get 42.86%. This tells you how much of a whole the fraction represents in everyday language.
The fraction 12⁄28 can be reduced to 3⁄7, which is the same size as the original. Whether you write it as a fraction or a percentage, the value stays the same.
In real life, if you have 28 items and you use 12 of them, you have used about 42.86% of the total. It’s a quick way to see the portion without dealing with fractions.