61.90% is what you get when you turn the fraction 26/42 into a percentage.
The fraction 26/42 can be reduced to 13/21, which still represents the same part of a whole. Whether you look at it as 26 out of 42 or 13 out of 21, the portion stays the same.
Knowing the percentage helps you compare this amount with other numbers more easily, especially when dealing with charts, grades, or any situation where a “per‑hundred” view is useful.