When you turn the fraction 12/40 into a percent, you get 30.00%. This is the straightforward way to see the size of the part compared to a whole.
The fraction 12/40 can be reduced to 3/10, which is the same value expressed in a simpler form. Whether you write it as a fraction or a percent, the amount stays the same.
In everyday life, 30.00% might represent a discount, a test score, or a portion of a budget. Knowing the percent makes it easy to compare with other numbers that are also given in percent.
If you need to communicate this value, just use the percent form for clarity. It’s quick to read and works well in tables, charts, or simple explanations.