26/40 as a percentage is 65.00%. This value tells you how much of a whole the fraction represents when you look at it in terms of hundredths.
If you simplify the fraction, 26/40 reduces to 13/20. Both forms are useful: the fraction shows the exact ratio, while the percentage makes it easy to compare with other numbers that are already expressed out of 100.
In everyday life, you might see this percentage on a test score, a discount, or a poll result. It means that out of every 100 parts, 65 are covered, which is a clear and quick way to understand the proportion.