13/32 as a percentage is 40.63%. This is the rounded value you get when you express the fraction in terms of hundredths.
The fraction 13/32 is a little more than one third, because 10/30 would be exactly one third. In decimal form it is about 0.406, which shows why the percentage lands close to 40 %. It’s a useful size for quick estimates when you need a rough portion of a whole.
You’ll often see this kind of conversion in everyday situations—like figuring out a discount, a test score, or a recipe adjustment. Remember that the 40.63% figure is already rounded to two decimal places, so it’s accurate enough for most practical uses.